### Question
How does Luxury Passenger Automobiles define 1st retail sale?


### Answer
Under *26 U.S.C. § 4002*, **1st retail sale** is defined as:

> the 1st sale, for a purpose other than resale, after manufacture, production, or importation

#### Citation:
  - *26 U.S.C. § 4002*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 31-RETAIL EXCISE TAXES > Subchapter A-Luxury Passenger Automobiles**

