Subpart M - SPECIAL PROVISIONS APPLICABLE TO MANUFACTURERS TAXES
- Section 48.4216(a)-1 - Charges to be included in sale price
- Section 48.4216(b)-1 - Constructive sale price; scope and application
- Section 48.4216(e)-1 - Exclusion of local advertising charges from sale price
- Section 48.4216(f)-1 - Value of used components excluded from price of certain trucks
- Section 48.4216(a)-2 - Exclusions from sale price
- Section 48.4216(b)-2 - Constructive sale price; basic rules
- Section 48.4216(e)-2 - Limitation on aggregate of exclusions and price readjustments
- Section 48.4216(a)-3 - Other items relating to tax on sale price
- Section 48.4216(b)-3 - Constructive sale price; special rule for arm's-length sales
- Section 48.4216(e)-3 - No exclusion or readjustment for other advertising charges or reimbursements
- Section 48.4216(b)-4 - Constructive sale price; affiliated corporations
- Section 48.4217-1 - Lease considered as sale
- Section 48.4217-2 - Limitation on amount of tax applicable to certain leases
- Section 48.4216(c)-1 - Computation of tax on leases and installment sales
- Section 48.4216(d)-1 - Sales of installment accounts
- APPLICATION OF TAX IN CASE OF SALES BY OTHER THAN MANUFACTURER OR IMPORTER (§ 48.4219-1)
- USE BY MANUFACTURER OR IMPORTER CONSIDERED SALE (§§ 48.4218-1 — 48.4218-5)