26 USC § 4225 - Exemption of articles manufactured or produced by Indians

---
identifier: "/us/usc/t26/s4225"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4225 - Exemption of articles manufactured or produced by Indians"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4225"
section_name: "Exemption of articles manufactured or produced by Indians"
chapter_number: 32
chapter_name: "MANUFACTURERS EXCISE TAXES"
subchapter_number: "G"
subchapter_name: "Exemptions, Registration, Etc."
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title I, § 119(a), Sept. 2, 1958, 72 Stat. 1286.)"
---


# § 4225. Exemption of articles manufactured or produced by Indians

No tax shall be imposed under this chapter on any article of native Indian handicraft manufactured or produced by Indians on Indian reservations, or in Indian schools, or by Indians under the jurisdiction of the United States Government in Alaska.

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**Source Credit**: (Added Pub. L. 85–859, title I, § 119(a), Sept. 2, 1958, 72 Stat. 1286.)

## Editorial Notes

### Prior Provisions

A prior section 4225, , , related to exemption for exports, prior to repeal by . See .

## Executive Documents

### Admission of Alaska as State

Admission of Alaska into the Union was accomplished , on issuance of Proc. No. 3269, , 24 F.R. 81, 73 Stat. c16, as required by sections 1 and 8(c) of , , , set out as notes preceding , Territories and Insular Possessions.