27 CFR § 53.112 - Business or personal use of articles.

---
identifier: "/us/cfr/t27/s53.112"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 53.112 - Business or personal use of articles."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "53.112"
section_name: "Business or personal use of articles."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "C"
subchapter_name: "FIREARMS"
part_number: "53"
part_name: "MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
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."
regulatory_source: "T.D. ATF-308, 56 FR 303, Jan. 3, 1991, unless otherwise noted."
cfr_part: "53"
---


# 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.