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''. Subparts H-I [Reserved]