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".