§ 48.4218-2. Business or personal use of articles.
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/us/cfr/t26/s§ 48.4218-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Business use. Section 4218 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. For example, a person engaged in the operation of a dairy business incurs liability for tax with respect to a truck body manufactured by him and used in the operation of his dairy business.
(b)Personal use. The tax on use of a taxable article does not attach in cases where an individual incidentally manufactures, 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. [T.D. 6687, 28 FR 11781, Nov. 5, 1963]
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§ 48.4218-2
Business or personal use of articles.
Treas. Dec.T.D. 6687
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