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Title 27: Alcohol, Tobacco Products and Firearms
CHAPTER I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)
SUBCHAPTER C: FIREARMS
PART 53: MANUFACTURERS EXCISE TAXES-FIREARMS AND AMMUNITION
Subpart J: Special Provisions Applicable to Manufacturers Taxes
: Use by Manufacturer Or Importer Considered Sale
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.
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