{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s4221/d/1","label":"manufacturer","definition":"The term “manufacturer” includes a producer or importer of an article, and, in the case of taxes imposed by subchapter C of chapter 31, includes the retailer with respect to the first retail sale.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}