CFR›Title 26›Chapter I›Part 49›Subpart F ContainsSection 49.4291-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart F—Collection of Tax By Persons Receiving Payment Sections 49.4291-1 § 49.4291-1 Persons receiving payment must collect tax. Previous E Subpart E—Transportation of Property Next G Subpart G—Indoor Tanning Services