26 U.S.C. § 4219

Title 26 Chapter 32 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →

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

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.

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