- 95-1 Parts and Accessories
- 89-47 Intercompany Sales-Rebuttal of Constructive Sale Price
- 86-84 Sales of Machine Guns
- 86-68 Transportation and Delivery Expenses
- 86-18 Liability of Unregistered Manufacturer
- 85-149 Tax Sheltered Annuities
- 84-116 Components Supplied by Customer-personal Use Exemption
- 82-211 Intercompany Sales-common Control in Fact
- 82-40 Importation
- 82-31 Parent-Teachers Association
- 82-30 Community Action Organization
- 82-14 Parts and Accessories, further Manufacture, Credit and Refund
- 82-7 Leased Trucks-sold in U.S. After Use Overseas
- 81-268 Constructive Sale Price-trade-ins
- 81-97 Exported Articles Re-imported
- 81-73 Constructive Sale price-retail Sales
- 80-273 Constructive Sale price-retail Sales
- 78-153 Headquarters of Supreme Allied Commander Atlantic
- 78-126 Refund or Credit on Reacquired Articles
- 78-34 Fabrication and Tax Liability
- 78-10 Constructive Sale Price-brother-sister Controlled Group
- 76-550 Municipal Associations
- 76-221 Sporting Rifles Sold by Navy Ship's Stores
- 76-182 Constructive Sale Price-intercompany Sales
- 76-181 Articles Produced Under Patent Rights
- 76-119 Shells and Cartridges Used for Testing Firearms
- 75-526 Recipricol Privileges
- 75-486 Flood Control Commission
- 75-416 Nonprofit Educational Organization
- 75-398 Reciprocal Privileges
- 75-390 Association of State Operated High Schools
- 75-389 National of Country of Diplomatic Mission
- 75-216 Credit or Refund on Articles Lost or Damaged in Transit
- 75-203 Observers to the United Nations
- 75-190 Reciprocating Country for Exempt Aircraft Supplies
- 75-18 Taxable and Nontaxable Articles Sold as a Unit
- 74-357 Tear Gas Gun, Projectiles and Cartridges
- 74-346 Reciprocating Countries for Civil Aircraft Exemption
- 74-201 Separate Charges for Tools and Dies
- 74-137 Replicas of Antique Firearms
- 73-262 Fishing Kits for Children
- 73-198 Foreign Diplomats and Consulars
- 72-618 Period of Limitations on Assessments
- 72-590 Deliver Expenses Excludible from Sale Price
- 72-485 Leases with Option to Buy
- 72-334 Articles of Native Indian Handcraft
- 72-215 Importation
- 72-186 Lowest Established Wholesale Price
- 72-129 Holdback Charges
- 71-485 State Created Agricultural Commodity Commission
- 71-241 Constructive Sale Price
- 71-240 Fair Market Price
- 70-553 Constructive Sale Price
- 70-276 Plastic Projectiles Launched by Compressed Carbon Dioxide Gas
- 70-44 Constructive Sale Price
- 70-10 Signal Pistols, Rocket Signals and Miniflares
- 69-568 Constructive Sale Price
- 69-530 Expenses and Commissions Paid to Demonstrators
- 69-394 Taxable and Nontaxable Articles Sold as a Unit
- 69-393 Importation
- 69-325 Military Rifles Converted to Sports-Type Rifles
- 69-318 Service Charges of Sales on Credit
- 69-209 Exclusive Use of State or Local Government
- 68-673 Transportation and Delivery Charges
- 68-671 Sales for Use by the National Guard
- 68-659 Taxable Articles Offered for Free
- 68-559 Claim or Credit for Refund
- 68-509 Constructive Sale Price
- 68-463 Sales of Shells and Cartridges
- 68-402 Further Manufacture and Sale to State or Local Government
- 68-352 Sales to Foreign Governments
- 68-254 Constructive Sale Price
- 68-197 Importation
- 68-30 Importation for Personal Use
- 67-453 Air Pistols and Air Rifles
- 67-209 Importation
- 67-120 Flying Clubs
- 67-58 Thefts of Taxable Articles
- 66-343 Credit or Refund of Assessed Interest
- 65-317 Incidental Importation
- 65-154 Constructive Sale Price
- 65-134 Fishing Vessels
- 65-50 Exclusive Use of State or Local Government
- 65-41 Presumption of Tax Inclusion
- 64-202 Gunsmithing
- 64-201 Ventilated Ribs and Polychokes
- 64-141 Exclusive Use of State or Local Government
- 63-150 Foreign Embassy Located in U.S.
- 63-86 Nonprofit Educational Organization
- 63-15 Nonprofit Educational Organizations
- 62-169 Firearms Kits and Tax Liability
- 62-68 Constructive Sale Price
- 61-188 Further Manufacture of Taxable Articles
- 61-179 Importation
- 60-312 Filing of Return
- 60-310 Articles Further Manufactured Prior to Export
- 60-233 Starter Pistols
- 60-213 Credit or Refund of Tax Erroneously Paid
- 60-138 Consignment Sales and Shipping Costs
- 60-42 Fabrication and Tax Liability
- 60-29 Articles Destroyed Prior to Exportation
- 60-6 Certain Charges not Related to Sale Price
- 59-216 Cash Discounts
- 59-163 Sales of Taxable Articles and Bookkeeping Transactions
- 58-586 Further Manufacture and Sales of Taxable Firearms
- 58-563 Claim for Refund and Written Consent of Ultimate Purchaser
- 58-315 Prepayments of Tax Imported Articles
- 58-300 Assessments on Taxpayer Who Refuses to Pay Tax
- 58-134 Patents
- 58-103 United States Armed Forces Disciplinary Barracks
- 57-606 Antique Firearms
- 56-409 Importation and Customs Bonded Warehouse
- 56-361 Articles Damaged or Destroyed in Transit
- 56-208 Sales of Complete Firearms and Extra Interchangeable Parts
- 55-342 Component Parts
FAET Rulings
Last updated: May 2, 2024