U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

All TitlesTitle 26Chapter IPart 48Subpart K - Subpart K—Sporting Goods
§ 48.4161(a) - [Reserved]
§ 48.4161(a)-1 - Imposition and rate of tax; fishing equipment.
§ 48.4161(a)-2 - Meaning of terms.
§ 48.4161(a)-3 - Parts and accessories.
§ 48.4161(a)-4 - Use considered sale.
§ 48.4161(a)-5 - Tax-free sales.
§ 48.4161(b) - [Reserved]
§ 48.4161(b)-1 - Imposition and rates of tax; bows and arrows.
§ 48.4161(b)-2 - Meaning of terms.
§ 48.4161(b)-3 - Use considered sale.
§ 48.4161(b)-4 - Tax-free sales.
§ 48.4161(b)-5 - Effective date.
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