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Subpart K—Sporting Goods

§ 48.4161(a)-4 Use considered sale.

26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes · 2026 edition · updated 2026-10-04 · United States

For provisions relating to the tax on use of taxable articles by the manufacturer, producer, or importer thereof, see section 4218 relating to use by a manufacturer being considered a sale, and the regulations thereunder.

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▸Contents — 26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes
26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes

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