Title 26

PART 48 SUBPART K

Subpart K - Sporting Goods Source:Sections 48.4161(a)-1 through 48.4161(b)-5 contained in T.D. 7328, 39 FR 36586, Oct. 11, 1974, unless otherwise noted. Sections 48.4181-1 through 48.4182-2 contained in T.D. 6454, 25 FR 1774, Mar. 1, 1960.

26:18.0.1.1.6.8.15.1SECTION 48.4161(a)
   48.4161(a) [Reserved]
26:18.0.1.1.6.8.15.2SECTION 48.4161(a)-1
   48.4161(a)-1 Imposition and rate of tax; fishing equipment.
26:18.0.1.1.6.8.15.3SECTION 48.4161(a)-2
   48.4161(a)-2 Meaning of terms.
26:18.0.1.1.6.8.15.4SECTION 48.4161(a)-3
   48.4161(a)-3 Parts and accessories.
26:18.0.1.1.6.8.15.5SECTION 48.4161(a)-4
   48.4161(a)-4 Use considered sale.
26:18.0.1.1.6.8.15.6SECTION 48.4161(a)-5
   48.4161(a)-5 Tax-free sales.
26:18.0.1.1.6.8.15.7SECTION 48.4161(b)
   48.4161(b) [Reserved]
26:18.0.1.1.6.8.15.8SECTION 48.4161(b)-1
   48.4161(b)-1 Imposition and rates of tax; bows and arrows.
26:18.0.1.1.6.8.15.9SECTION 48.4161(b)-2
   48.4161(b)-2 Meaning of terms.
26:18.0.1.1.6.8.15.10SECTION 48.4161(b)-3
   48.4161(b)-3 Use considered sale.
26:18.0.1.1.6.8.15.11SECTION 48.4161(b)-4
   48.4161(b)-4 Tax-free sales.
26:18.0.1.1.6.8.15.12SECTION 48.4161(b)-5
   48.4161(b)-5 Effective date.