27 C.F.R. § 53.112 Business or personal use of articles.
Title 27 - Alcohol, Tobacco Products and Firearms
(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.
Title 27: Alcohol, Tobacco and 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.
