# Treas. Reg. § 48.4161(b)-4: Tax-free sales.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-48.4161(b)-4>. Interprets 26 U.S.C. § 4161.

For provisions relating to tax-free sales of articles referred to in section 4161(b) see: 

(a) Section 4221, relating to certain tax-free sales; 

(b) Section 4222, relating to registration; 

(c) Section 4223, pertaining to special rules relating to further manufacture; and 

(d) Section 4225, relating to exemption of articles manufactured or produced by Indians; 

and the regulations thereunder.