---
kind: "section"
citation: "27 C.F.R. § 53.63"
title: "27"
number: "53.63"
heading: "Other tax-free sales."
url: "https://uscodex.org/cfr/27/53.63"
---

# §53.63. Other tax-free sales.


For provisions relating to tax-free sales of firearms and ammunition see:

- (a) [Section 4221](/cfr/27/4221.md) and [27 CFR 53.131](/cfr/27/53.131.md), “Tax-free sales; general rule”.
- (b) [Section 4223](/cfr/27/4223.md) and [27 CFR 53.132](/cfr/27/53.132.md), “Tax-free sale of articles to be used for, or resold for, further manufacture”.
- (c) [Section 4222](/cfr/27/4222.md) and [27 CFR 53.140](/cfr/27/53.140.md), “Registration”.

## Notes

### Authority

Authority: 26 U.S.C. 4181, 4182, 4216-4219, 4221-4223, 4225, 6001, 6011, 6020, 6021, 6061, 6071, 6081, 6091, 6101-6104, 6109, 6151, 6155, 6161, 6301-6303, 6311, 6402, 6404, 6416, 7502, 7805.

### Source

Source: T.D. ATF-308, 56 FR 303, Jan. 3, 1991, unless otherwise noted.