Code of Federal Regulations · Subpart

Subpart K — Sporting Goods

26 C.F.R. pt. 48, subpt. K

• § 48.4161(a) (a) [reserved]
• § 48.4161(a)-1 (a)-1 Imposition And Rate Of Tax; Fishing Equipment
• § 48.4161(a)-2 (a)-2 Meaning Of Terms
• § 48.4161(a)-3 (a)-3 Parts And Accessories
• § 48.4161(a)-4 (a)-4 Use Considered Sale
• § 48.4161(a)-5 (a)-5 Tax-free Sales
• § 48.4161(b) (b) [reserved]
• § 48.4161(b)-1 (b)-1 Imposition And Rates Of Tax; Bows And Arrows
• § 48.4161(b)-2 (b)-2 Meaning Of Terms
• § 48.4161(b)-3 (b)-3 Use Considered Sale
• § 48.4161(b)-4 (b)-4 Tax-free Sales
• § 48.4161(b)-5 (b)-5 Effective Date