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27 CFR 479.41

§ 479.41 Single sale.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

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27 CFR 479.41, § 479.41 Single sale, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/119110
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Full text

A single sale, unattended by circumstances showing the one making the sale to be engaged in business, does not create special (occupational) tax liability.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.