27 CFR 46.210 - Articles marked “not for sale” or “complimentary”.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

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View all text of Subpart I [§ 46.191 - § 46.274]

§ 46.210 - Articles marked “not for sale” or “complimentary”.

Articles marked “not for sale” or “complimentary” that are part of a sale (for example, buy two packs and get one pack free) are subject to the floor stocks tax and must be included in the physical or record (book) inventory as provided in §§ 46.202 or § 46.203.