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CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE > SUBCHAPTER B—FIREARMS AND AMMUNITION (parts 400 to 479) > PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS > SUBPART D—Special (Occupational) Taxes (§479.31 to §479.52) > 479.41—Single sale.
479.41—Single sale.
A single sale, unattended by circumstances showing the one making the sale to be engaged in business, does not create special (occupational) tax liability.