27 CFR 53.112 - Business or personal use of articles.

§ 53.112 Business or personal use of articles.
(a) Business use. Section 4218 of the Code applies to the use by a person, in the operation of any business in which he is engaged, of a taxable article which has been manufactured, produced, or imported by him or his agent.
(b) Personal use. The tax on use of a taxable article does not attach in cases where an individual incidentially manufacturers, produces, or imports a taxable article for his personal use or causes a taxable article to be manufactured, produced, or imported for his personal use.

Title 27 published on 2014-04-01

no entries appear in the Federal Register after this date.

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