---
kind: "section"
citation: "26 U.S.C. § 4219"
title: "26"
title_heading: "Internal Revenue Code"
number: "4219"
heading: "Application of tax in case of sales by other than manufacturer or importer"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4219"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 32 — Manufacturers Excise Taxes"
  - "Subchapter F — Special Provisions Applicable to Manufacturers Tax"
---

# §4219. Application of tax in case of sales by other than manufacturer or importer


In case any [person](/usc/26/4377.md?p=b-1-A) acquires from the manufacturer, producer, or [importer](/usc/26/4132.md?p=a-4) 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](/usc/26/4377.md?p=b-1-A) shall be taxable under this chapter as if made by the manufacturer, producer, or [importer](/usc/26/4132.md?p=a-4), and such [person](/usc/26/4377.md?p=b-1-A) shall be liable for the tax.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 494.)