§ 53.112. Business or personal use of articles.
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/us/cfr/t27/s§ 53.112·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.