{"data":{"id":"us/27-cfr-479.41","jurisdiction":"us","citation":"27 CFR 479.41","heading":"Single sale.","body":"A single sale, unattended by circumstances showing the one making the sale to be engaged in business, does not create special (occupational) tax liability.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE","SUBCHAPTER B—FIREARMS AND AMMUNITION","PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS","Subpart D—Special (Occupational) Taxes"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"ca6ed0b4b29d68817ddbcd6121448d494af409c2cf23acd20a6fa11027f1acd0","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-479.40","next":"us/27-cfr-479.42"},"notice":"GroundRules: Original legal text. Not legal advice."}