Subpart K—Sporting Goods
26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes · 2026 edition · updated 2026-10-04 · United States
Sections in this part
- § 48.4161(a) [Reserved]
- § 48.4161(a)-1 Imposition and rate of tax; fishing equipment.
- § 48.4161(a)-2 Meaning of terms.
- § 48.4161(a)-3 Parts and accessories.
- § 48.4161(a)-4 Use considered sale.
- § 48.4161(a)-5 Tax-free sales.
- § 48.4161(b) [Reserved]
- § 48.4161(b)-1 Imposition and rates of tax; bows and arrows.
- § 48.4161(b)-2 Meaning of terms.
- § 48.4161(b)-3 Use considered sale.
- § 48.4161(b)-4 Tax-free sales.
- § 48.4161(b)-5 Effective date.
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