Title 26, Internal Revenue CodeRelease 119-102
§4225 Exemption of Articles Manufactured or Produced by Indians
Title 26 › Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter G — Exemptions, Registration, Etc. › § 4225
Summary
Under this tax law, handmade Native American crafts are tax-free when they are made on Indian reservations, made in Native American schools, or made by Native Americans under U.S. authority in Alaska.
Full Legal Text
Title 26, §4225
Internal Revenue Code, Source: USLM XML via OLRC
No tax shall be imposed under this chapter on any article of native Indian handicraft manufactured or produced by Indians on Indian reservations, or in Indian schools, or by Indians under the jurisdiction of the United States Government in Alaska.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 4225, act Aug. 16, 1954, ch. 736, 68A Stat. 496, related to exemption for exports, prior to repeal by Pub. L. 85–859, § 119(a). See section 4221 of this title.
Executive Documents
Admission of Alaska as StateAdmission of Alaska into the Union was accomplished Jan. 3, 1959, on issuance of Proc. No. 3269, Jan. 3, 1959, 24 F.R. 81, 73 Stat. c16, as required by section 1 and 8(c) of Pub. L. 85–508, July 7, 1958, 72 Stat. 339, set out as notes preceding section 21 of Title 48, Territories and Insular Possessions.
Reference
Citations & Metadata
Citation
26 U.S.C. § 4225
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102