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EXCISE NICHE SAVINGS INDIVIDUAL

Exemption for Indian Handicrafts

IRC §4225

Complete exemption from manufacturers excise taxes for native Indian handicrafts produced on reservations, in Indian schools, or in Alaska.

Eligibility

Applies to articles of native Indian handicraft manufactured or produced by Indians on Indian reservations, in Indian schools, or by Indians under U.S. jurisdiction in Alaska.

Frequently Asked Questions

Who is eligible for the Exemption for Indian Handicrafts?

Applies to articles of native Indian handicraft manufactured or produced by Indians on Indian reservations, in Indian schools, or by Indians under U.S. jurisdiction in Alaska.

How does the Exemption for Indian Handicrafts work?

Complete exemption from manufacturers excise taxes for native Indian handicrafts produced on reservations, in Indian schools, or in Alaska.

What law authorizes the Exemption for Indian Handicrafts?

The Exemption for Indian Handicrafts is authorized under IRC §4225 of the Internal Revenue Code (Title 26, United States Code).

Statutory Text — IRC §4225

Source: Internal Revenue Code, Title 26, United States Code

§ 4225. Exemption of articles manufactured or produced by Indians No tax shall be imposed under this chapter on any article of native Indian handicraft manufactured or produced by Indians on Indian reservations, or in Indian schools, or by Indians under the jurisdiction of the United States Government in Alaska. (Added Pub. L. 85–859, title I, § 119(a), Sept. 2, 1958, 72 Stat. 1286.) Editorial Notes Prior ProvisionsA prior section 4225, act Aug. 16, 1954, ch. 736, 68A Stat. 496, related to exemption for exports, prior to repeal by Pub. L. 85–859, § 119(a). See section 4221 of this title. Executive Documents Admission of Alaska as StateAdmission of Alaska into the Union was accomplished Jan. 3, 1959, on issuance of Proc. No. 3269, Jan. 3, 1959, 24 F.R. 81, 73 Stat. c16, as required by sections 1 and 8(c) of Pub. L. 85–508, July 7, 1958, 72 Stat. 339, set out as notes preceding section 21 of Title 48, Territories and Insular Possessions.

Legal Sources

US Code (Official) — 26 USC §4225 → Cornell Law Institute — 26 USC §4225 → Search IRS.gov for IRC §4225 → Treasury Regulations (26 CFR) →
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