Treasury Regulations (26 C.F.R.)
26 CFR § 48.4218-2
Business or personal use of articles.
# (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]
Source: view the official text
In this part (40 sections)
- 48.4161(b)-4 · (b)-4 Tax-free sales.
- 48.4161(b)-5 · (b)-5 Effective date.
- 48.4191-1 · Imposition and rate of tax.
- 48.4191-2 · Taxable medical device.
- 48.4216(a)-1 · (a)-1 Charges to be included in sale price.
- 48.4216(a)-2 · (a)-2 Exclusions from sale price.
- 48.4216(a)-3 · (a)-3 Other items relating to tax on sale price.
- 48.4216(b)-1 · (b)-1 Constructive sale price; scope and application.
- 48.4216(b)-2 · (b)-2 Constructive sale price; basic rules.
- 48.4216(b)-3 · (b)-3 Constructive sale price; special rule for…
- 48.4216(b)-4 · (b)-4 Constructive sale price; affiliated corporations.
- 48.4216(c)-1 · (c)-1 Computation of tax on leases and installment sales.
- 48.4216(d)-1 · (d)-1 Sales of installment accounts.
- 48.4216(e)-1 · (e)-1 Exclusion of local advertising charges from sale…
- 48.4216(e)-2 · (e)-2 Limitation on aggregate of exclusions and price…
- 48.4216(e)-3 · (e)-3 No exclusion or readjustment for other advertising…
- 48.4216(f)-1 · (f)-1 Value of used components excluded from price of…
- 48.4217-1 · Lease considered as sale.
- 48.4217-2 · Limitation on amount of tax applicable to certain leases.
- 48.4218-1 · Tax on use by manufacturer, producer, or importer.
- 48.4218-2 · Business or personal use of articles.
- 48.4218-3 · Events subsequent to taxable use of article.
- 48.4218-4 · Use in further manufacture.
- 48.4218-5 · Computation of tax.
- 48.4219-1 · Sales of taxable articles by a person other than the…
- 48.4221-1 · Tax-free sales; general rule.
- 48.4221-2 · Tax-free sale of articles to be used for, or resold for,…
- 48.4221-3 · Tax-free sale of articles for export, or for resale by the…
- 48.4221-4 · Tax-free sale of articles for use by the purchaser as…
- 48.4221-5 · Tax-free sale of articles to State and local governments…
- 48.4221-6 · Tax-free sales of articles to nonprofit educational…
- 48.4221-7 · Tax-free sales of tires and tubes.
- 48.4221-8 · Tax-free sales of tires, tubes, and tread rubber used on…
- 48.4222(a)-1 · (a)-1 Registration.
- 48.4222(b)-1 · (b)-1 Exceptions to the requirement for registration.
- 48.4222(c)-1 · (c)-1 Revocation or suspension of registration.
- 48.4222(d)-1 · (d)-1 Registration in the case of certain other…
- 48.4223-1 · Special rules relating to further manufacture.
- 48.4225-1 · Exemption of articles manufactured or produced by Indians.
- 48.6412-1 · Floor stocks credit or refund.