qualified sale
Defined in 3 places of the United States Code.
For purposes of clause (i), the term “qualified sale” means any sale by the manufacturer, producer, or importer of any substance—
(I) for use by the purchaser as a propellant in metered-dose inhalers, or
(II) for resale by the purchaser to a 2d purchaser for such use by the 2d purchaser.
The preceding sentence shall apply only if the manufacturer, producer, and importer, and the 1st and 2d purchasers (if any) meet such registration requirements as may be prescribed by the Secretary.
Source
- 1996–199726 U.S.C. § 4682Internal Revenue Code · Definitions and special rules · for purposes of this subchapter
For purposes of clause (i), the term “qualified sale” means any sale by the manufacturer, producer, or importer of any substance—
(I) for use by the purchaser to sterilize medical instruments or as propellants in metered-dose inhalers, or
(II) for resale by the purchaser to a 2d purchaser for such use by the 2d purchaser.
The preceding sentence shall apply only if the manufacturer, producer, and importer, and the 1st and 2d purchasers (if any) meet such registration requirements as may be prescribed by the Secretary.
Source
- 1994–199626 U.S.C. § 4682Internal Revenue Code · Definitions and special rules · for purposes of this subchapter
For purposes of subparagraph (A), the term “qualified sale” means any sale by the manufacturer, producer, or importer of any substance—
(i) for use by the purchaser as a propellant in metered dose inhalers, or
(ii) for resale by the purchaser to a 2d purchaser for such use by the 2d purchaser.
Source
- 2013–present26 U.S.C. § 4682Internal Revenue Code · Definitions and special rules · for purposes of this subchapter
For purposes of subparagraph (A), the term "qualified sale" means any sale by the manufacturer, producer, or importer of any substance—
(i) for use by the purchaser as a propellant in metered dose inhalers, or
(ii) for resale by the purchaser to a 2d purchaser for such use by the 2d purchaser.
The preceding sentence shall apply only if the manufacturer, producer, and importer, and the 1st and 2d purchasers (if any) meet such registration requirements as may be prescribed by the Secretary.
Source
- 1997–201526 U.S.C. § 4682Internal Revenue Code · Definitions and special rules · for purposes of this subchapter
For purposes of this subsection, the term “qualified sale” means any sale or exchange of land by an individual to a member of such individual's family (within the meaning of section 267(c)(4)).
Source
- 1994–present26 U.S.C. § 483Internal Revenue Code · Interest on certain deferred payments · for purposes of this section
The term "qualified sale" means a sale of a motor vehicle—
(A) by a dealer (as defined in section 30D(g)(8)),
(B) for a sale price which does not exceed $25,000, and
(C) which is the first transfer since the date of the enactment of this section to a qualified buyer other than the person with whom the original use of such vehicle commenced.
Source
- 2022–present26 U.S.C. § 25EInternal Revenue Code · Previously-owned clean vehicles · for purposes of this section