CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER C—FIREARMS (parts 53 to 53) > PART 53—MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION > SUBPART G—Tax Rates (§53.61 to §53.63) > 53.63—Other tax-free sales.

53.63—Other tax-free sales.

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”.