27 CFR 53.63
§ 53.63 Other tax-free sales.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 53.63, § 53.63 Other tax-free sales, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118494
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Full text
For provisions relating to tax-free sales of firearms and ammunition see:
(a) Section 4221 and 27 CFR 53.131, “Tax-free sales; general rule”.
(b) Section 4223 and 27 CFR 53.132, “Tax-free sale of articles to be used for, or resold for, further manufacture”.
(c) Section 4222 and 27 CFR 53.140, “Registration”.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.