26 CFR § 48.4063-3 - Other tax-free sales.

---
identifier: "/us/cfr/t26/s48.4063-3"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 48.4063-3 - Other tax-free sales."
title_number: 26
title_name: "Internal Revenue"
section_number: "48.4063-3"
section_name: "Other tax-free sales."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "48"
part_name: "MANUFACTURERS AND RETAILERS EXCISE TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
cfr_part: "48"
---


# 48.4063-3 Other tax-free sales.

For provisions relating to tax-free sales of articles referred to in section 4061, see:

(a) Section 4221, relating to certain tax-free sales;

(b) Section 4222, relating to registration; and

(c) Section 4223, relating to special rules pertaining to further manufacture;

and the regulations thereunder contained in Subpart N of this part.

[T.D. 7727, 28 FR 3633, Apr. 13, 1963. Redesignated by T.D. 7834, 47 FR 42344, Sept. 27, 1982]