Issue Number: RP-2010-44

Revenue Procedure 2010-44 provides two safe harbor methods of accounting for certain motor vehicle dealerships to
(1) treat certain sales facilities as retail sales facilities for purposes of § 263A, and (2) be treated as resellers without production activities for purposes of § 263A.

Revenue Procedure 2010-44 will be published in Internal Revenue Bulletin 2010-49 on December 6, 2010.