27 C.F.R. § 53.63 Other tax-free sales.
Title 27 - Alcohol, Tobacco Products and Firearms
For provisions relating to tax-free sales of firearms and ammunition see: (a) Section 4221 and 27 CFR 53.131, “Tax-free sales; general rule”. (b) Section 4223 and 27 CFR 53.132, “Tax-free sale of articles to be used for, or resold for, further manufacture”. (c) Section 4222 and 27 CFR 53.140, “Registration”.
Title 27: Alcohol, Tobacco and Firearms
PART 53—MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION
Subpart G—Tax Rates
§ 53.63 Other tax-free sales.

