§ 4221 Certain tax-free sales

9(1) for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by such second purchaser in further manufacture,

11(2) for export, or for resale by the purchaser to a second purchaser for export,

13(3) for use by the purchaser as supplies for vessels or aircraft,

5(4) to a State or local government for the exclusive use of a State or local government,

6(5) to a nonprofit educational organization for its exclusive use, or

2(6) to a qualified blood collector organization (as defined in section 7701(a)(49)) for such organization’s exclusive use in the collection, storage, or transportation of blood,

2(1) for resale by the purchaser to a second purchaser for use by such second purchaser in further manufacture, or

1(2) for export, or for resale by the purchaser to a second purchaser for export,

4(3) Supplies for vessels or aircraft The term “supplies for vessels or aircraft” means fuel supplies, ships’ stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or vessels actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions. For purposes of the preceding sentence, the term “vessels” includes civil aircraft employed in foreign trade or trade between the United States and any of its possessions, and the term “vessels of war of the United States or of any foreign nation” includes aircraft owned by the United States or by any foreign nation and constituting a part of the armed forces thereof.

1(4) State or local government The term “State or local government” means any State, any political subdivision thereof, or the District of Columbia.

3(6) Use in further manufacture An article shall be treated as sold for use in further manufacture if—

1(7) Qualified bus

2(1) Reciprocity required in case of civil aircraft In the case of articles sold for use as supplies for aircraft, the privileges granted under subsection (a)(3) in respect of civil aircraft employed in foreign trade or trade between the United States and any of its possessions, in respect of aircraft registered in a foreign country, shall be allowed only if the Secretary of the Treasury has been advised by the Secretary of Commerce that he has found that such foreign country allows, or will allow, substantially reciprocal privileges in respect of aircraft registered in the United States. If the Secretary of the Treasury is advised by the Secretary of Commerce that he has found that a foreign country has discontinued or will discontinue the allowance of such privileges, the privileges granted under subsection (a)(3) shall not apply thereafter in respect of civil aircraft registered in that foreign country and employed in foreign trade or trade between the United States and any of its possessions.

3(2) Tires

1(3) Tires used on intercity, local, and school buses Under regulations prescribed by the Secretary, the tax imposed by section 4071 shall not apply in the case of tires sold for use by the purchaser on or in connection with a qualified bus.