Title 26, Internal Revenue CodeRelease 119-73
§4219 Application of Tax in Case of Sales by Other Than Manufacturer or Importer
Title 26 › Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 32— MANUFACTURERS EXCISE TAXES › Subchapter F— Special Provisions Applicable to Manufacturers Tax › § 4219
Summary
Manufacturers' excise taxes cannot be dodged by passing goods to someone else first. If a person gets the right to sell an article from the manufacturer, producer, or importer through a transaction that was not itself taxed, then that person's sale is taxed as if the manufacturer made it, and that person owes the tax.
Full Legal Text
Title 26, §4219
Internal Revenue Code, Source: USLM XML via OLRC
In case any person acquires from the manufacturer, producer, or importer 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 shall be taxable under this chapter as if made by the manufacturer, producer, or importer, and such person shall be liable for the tax.
Reference
Citations & Metadata
Citation
26 U.S.C. § 4219
Title 26, Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73