# Treas. Reg. § 48.4218-2: Business or personal use of articles.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-48.4218-2>. Interprets 26 U.S.C. § 4218.

(a) Business use. Section 4218 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. For example, a person engaged in the operation of a dairy business incurs liability for tax with respect to a truck body manufactured by him and used in the operation of his dairy business. 

(b) Personal use. The tax on use of a taxable article does not attach in cases where an individual incidentally manufactures, 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. 

[T.D. 6687, 28 FR 11781, Nov. 5, 1963]