26 USC 4219: Application of tax in case of sales by other than manufacturer or importer
Text contains those laws in effect on November 14, 2024
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 32-MANUFACTURERS EXCISE TAXESSubchapter F-Special Provisions Applicable to Manufacturers Tax
Jump To: Source Credit
§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.