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FAET Rulings
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
64-276
Nonprofit Educational Organizations
64-202
Gunsmithing
64-201
Ventilated Ribs and Polychokes
64-141
Exclusive Use of State or Local Government
64-128
Educational Organizations
64-86
Gifts to Foreign Dignitaries
63-256
Use of Article Considered Sale
63-238
Constructive Sale Price
63-150
Foreign Embassy Located in U.S.
63-134
Blank Ammunition and Tax Liability
63-93
Leases and Tax Liability
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
59-394
Warranty Replacements - No Additional Consideration Received By Taxpayer or No Refund of Original Purchase Price
59-273
Coast Guard and Military, Naval and Air Force Acadamies
59-216
Cash Discounts
59-163
Sales of Taxable Articles and Bookkeeping Transactions
59-139
Sale Price Inclusions and Exclusions
59-63
Taxable Article Used in Further Manufacture of Nontaxable Article
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
57-437
Service Charges on Credit Sales
56-525
Private Non-Profit Hospitals
56-409
Importation and Customs Bonded Warehouse
56-361
Articles Damaged or Destroyed in Transit
56-253
Conditional Sales Contracts
56-208
Sales of Complete Firearms and Extra Interchangeable Parts
55-342
Component Parts
54-98
Spare Parts and Accessories
Quick Links
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FAET Laws and Regulations
FAET Rulings
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50-Gun Exemption to FAET Tax
50 Gun Exemption Claims
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