SUBPART J—Special Provisions Applicable to Manufacturers Taxes (§53.91 to §53.121)
- 53.91—Charges to be included in sale price.
- 53.92—Exclusions from sale price.
- 53.93—Other items relating to tax on sale price.
- 53.94—Constructive sale price; scope and application.
- 53.95—Constructive sale price; basic rules.
- 53.96—Constructive sale price; special rule for arm's-length sales.
- 53.97—Constructive sale price; affiliated corporations.
- 53.98—Computation of tax on leases and installment sales.
- 53.99—Sales of installment accounts.
- 53.100—Exclusion of local advertising charges from sale price.
- 53.101—Limitation on aggregate of exclusions and price readjustments.
- 53.102—No exclusion or readjustment for other advertising charges or reimbursements.
- 53.103—Lease considered as sale.
- 53.104—Limitation on amount of tax applicable to certain leases.
- 53.111—Tax on use by manufacturer, producer, or importer.
- 53.112—Business or personal use of articles.
- 53.113—Events subsequent to taxable use of article.
- 53.114—Use in further manufacture.
- 53.115—Computation of tax.
- 53.121—Sales of taxable articles by a person other than the manufacturer, producer, or importer.