{"data":{"id":"us/27-cfr-53.112","jurisdiction":"us","citation":"27 CFR 53.112","heading":"Business or personal use of articles.","body":"(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.\n(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.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER C—FIREARMS","PART 53—MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION","Subpart J—Special Provisions Applicable to Manufacturers 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":"03e0d66bf8920fd05ba0fe3f5a01fcf56128063a0497ba3df744fef5bb5aabf4","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-53.111","next":"us/27-cfr-53.113"},"notice":"GroundRules: Original legal text. Not legal advice."}