26 USC 4219 – Application of tax in case of sales by other than manufacturer or importer
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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.
Terms Used In 26 USC 4219
- person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
- transaction: includes a series of transactions. See 26 USC 7701