{"data":{"id":"us/26-cfr-48.4218-2","jurisdiction":"us","citation":"26 CFR 48.4218-2","heading":"-2 Business or personal use of articles.","body":"(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.\n(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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES","Subpart M—Special Provisions Applicable to Manufacturers Taxes"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"4cd4134578b747a953a07c51ea0d21a65f26cb9c3ff8bd2aa01a15b54bcb1eb2","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-48.4218-1","next":"us/26-cfr-48.4218-3"},"notice":"GroundRules: Original legal text. Not legal advice."}