# 26 U.S.C. § 4225: Exemption of articles manufactured or produced by Indians

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4225>. Cite pinpoints as 26 U.S.C. § 4225(a)(1).

No tax shall be imposed under this chapter on any article of native Indian handicraft manufactured or produced by Indians on Indian reservations, or in Indian schools, or by Indians under the jurisdiction of the United States Government in Alaska.

## Regulations

- [Treas. Reg. § 48.4225-1](/26/reg/48.4225-1.md): Exemption of articles manufactured or produced by Indians. (interprets § 4225)

## Leading cases

- [King Mountain Tobacco Co. v. Alcohol & Tobacco Tax & Trade Bureau, 996 F. Supp. 2d 1061 (E.D. Wash. 2014)](https://www.courtlistener.com/opinion/8731422/king-mountain-tobacco-co-v-alcohol-tobacco-tax-trade-bureau/)

## Prior provisions

- A prior section 4225, act Aug. 16, 1954, ch. 736, 68A Stat. 496, related to exemption for exports, prior to repeal by Pub. L. 85–859, § 119(a). See section 4221 of this title.

## Amendments

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1286