26 U.S.C. § 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.
Notes of Decisions
Cited in 2
cases, 1962–2013 · leading case: Slavenburg Corp. v. United States, 207 F. Supp. 314 (S.D.N.Y. 1962).
Slavenburg Corp. v. United States, 207 F. Supp. 314 (S.D.N.Y. 1962). “See, also, 26 U.S.C.A. § 4219 . The sole basis upon which plaintiff challenges the legality of the excise tax imposed upon its sales of the Volkswagens is the contention that the tax does not apply to the sale of “used” or “second-hand” imported cars.”
Chemence Med. Prods., Inc. v. Medline Indus., Inc., 989 F. Supp. 2d 1349 (N.D. Ga. 2013). “First, the Plaintiff argues that the Device Tax must be borne by distributors such as Medline because 26 U.S.C. § 4219 requires purchasers to pay the Device Tax whenever manufacturers are untaxable.”
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