Subpart 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.