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Regulations last checked for updates: Jun 18, 2025
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025
All Titles
Title 27
Chapter I
Part 53
Subpart K - Subpart K—Exemptions, Registration, Etc.
§ 53.131 - Tax-free sales; general rule.
§ 53.132 - Tax-free sale of articles to be used for, or resold for, further manufacture.
§ 53.133 - Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
§ 53.134 - Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
§ 53.135 - Tax-free sale of articles to State and local governments for their exclusive use.
§ 53.136 - Tax-free sales of articles to nonprofit educational organizations.
§§ 53.137-53.139 - §[Reserved]
§ 53.140 - Registration.
§ 53.141 - Exceptions to the requirement for registration.
§ 53.142 - Denial, revocation or suspension of registration.
§ 53.143 - Special rules relating to further manufacture.
authority:
26 U.S.C. 4181
,
4182
,
4216
,
4221
,
4225
,
6001
,
6011
,
6020
,
6021
,
6061
,
6071
,
6081
,
6091
,
6101
,
6109
,
6151
,
6155
,
6161
,
6301
,
6311
,
6402
,
6404
,
6416
,
7502
,
7805
source:
T.D. ATF-308, 56 FR 303, Jan. 3, 1991, unless otherwise noted.
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