{"data":{"id":"us/27-cfr-53.63","jurisdiction":"us","citation":"27 CFR 53.63","heading":"Other tax-free sales.","body":"For provisions relating to tax-free sales of firearms and ammunition see:\n(a) Section 4221 and 27 CFR 53.131, “Tax-free sales; general rule”.\n(b) Section 4223 and 27 CFR 53.132, “Tax-free sale of articles to be used for, or resold for, further manufacture”.\n(c) Section 4222 and 27 CFR 53.140, “Registration”.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER C—FIREARMS","PART 53—MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION","Subpart G—Tax Rates"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"85faef869a5647f9c7b6f0c281ca9df5cbb16b1688830d873f55801526d4199f","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-53.62","next":"us/27-cfr-53.91"},"notice":"GroundRules: Original legal text. Not legal advice."}