[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.4218-2]

[Page 165]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 48_MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents
 
     Subpart M_Special Provisions Applicable to Manufacturers Taxes
 
Sec. 48.4218-2  Business or personal use of articles.

    (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.
    (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.

[T.D. 6687, 28 FR 11781, Nov. 5, 1963]