26 USC § 4219 - Application of tax in case of sales by other than manufacturer or importer
---
identifier: "/us/usc/t26/s4219"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4219 - Application of tax in case of sales by other than manufacturer or importer"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4219"
section_name: "Application of tax in case of sales by other than manufacturer or importer"
chapter_number: 32
chapter_name: "MANUFACTURERS EXCISE TAXES"
subchapter_number: "F"
subchapter_name: "Special Provisions Applicable to Manufacturers Tax"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 494.)"
---
# § 4219. Application of tax in case of sales by other than manufacturer or importer
In case any person acquires from the manufacturer, producer, or importer of an article, by operation of law or as a result of any transaction not taxable under this chapter, the right to sell such article, the sale of such article by such person shall be taxable under this chapter as if made by the manufacturer, producer, or importer, and such person shall be liable for the tax.
---
**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 494.)