1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 46
  5. subpart I
  6. subjgrp 160
  7. § 46.209

View all text of Subjgrp 160 [§ 46.201 - § 46.210]

§ 46.209 - Articles in vending machines.

There is no exemption for articles in vending machines. They are subject to the floor stocks tax and must be included in the dealer's inventory record.

AUTHORITY: 18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.

SOURCE: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.

CITE AS: 27 CFR 46.209