---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchD/part48/subpartK"
level: "subpart"
label: "Subpart K"
heading: "Sporting Goods"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchD-part48-subpartK"
sections_count: 12
---

# Subpart K — Sporting Goods

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter D — Miscellaneous Excise Taxes › Part 48 — Manufacturers and Retailers Excise Taxes

## Sections

- [§48.4161(a). Reserved](/cfr/26/48.4161(a).md)
- [§48.4161(a)-1. Imposition and rate of tax; fishing equipment.](/cfr/26/48.4161(a)-1.md)
- [§48.4161(a)-2. Meaning of terms.](/cfr/26/48.4161(a)-2.md)
- [§48.4161(a)-3. Parts and accessories.](/cfr/26/48.4161(a)-3.md)
- [§48.4161(a)-4. Use considered sale.](/cfr/26/48.4161(a)-4.md)
- [§48.4161(a)-5. Tax-free sales.](/cfr/26/48.4161(a)-5.md)
- [§48.4161(b). Reserved](/cfr/26/48.4161(b).md)
- [§48.4161(b)-1. Imposition and rates of tax; bows and arrows.](/cfr/26/48.4161(b)-1.md)
- [§48.4161(b)-2. Meaning of terms.](/cfr/26/48.4161(b)-2.md)
- [§48.4161(b)-3. Use considered sale.](/cfr/26/48.4161(b)-3.md)
- [§48.4161(b)-4. Tax-free sales.](/cfr/26/48.4161(b)-4.md)
- [§48.4161(b)-5. Effective date.](/cfr/26/48.4161(b)-5.md)