---
kind: "section"
citation: "27 C.F.R. § 479.41"
title: "27"
number: "479.41"
heading: "Single sale."
url: "https://uscodex.org/cfr/27/479.41"
---

# §479.41. Single sale.


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


## Notes

### Authority

Authority: 26 U.S.C. 5801-5822; 26 U.S.C. 7801; 26 U.S.C. 7805.

### Source

Source: 36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.