---
kind: "section"
citation: "27 C.F.R. § 53.112"
title: "27"
number: "53.112"
heading: "Business or personal use of articles."
url: "https://uscodex.org/cfr/27/53.112"
---

# §53.112. Business or personal use of articles.

- (a) **Business use.** Section 4218 of the Code 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.
- (b) **Personal use.** The tax on use of a taxable article does not attach in cases where an individual incidentially manufacturers, 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.

## Notes

### Authority

Authority: 26 U.S.C. 4181, 4182, 4216-4219, 4221-4223, 4225, 6001, 6011, 6020, 6021, 6061, 6071, 6081, 6091, 6101-6104, 6109, 6151, 6155, 6161, 6301-6303, 6311, 6402, 6404, 6416, 7502, 7805.

### Source

Source: T.D. ATF-308, 56 FR 303, Jan. 3, 1991, unless otherwise noted.