# 26 U.S.C. § 4219: Application of tax in case of sales by other than manufacturer or importer

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4219>. Cite pinpoints as 26 U.S.C. § 4219(a)(1).

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.

## Regulations

- [Treas. Reg. § 48.4219-1](/26/reg/48.4219-1.md): Sales of taxable articles by a person other than the manufacturer, producer, or importer. (interprets § 4219)

## Final rules

- [90 FR 46756](https://www.federalregister.gov/documents/2025/09/30/2025-19005/section-42-low-income-housing-credit-average-income-test-procedures) (2025): Section 42, Low-Income Housing Credit Average Income Test Procedures

Derived from: 1939 § 3444; 1939 § 3445; 1939 § 3446

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 494