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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.46.210 Articles marked “not for sale” or “complimentary”

Current as of January 02, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.46.210 Articles marked “not for sale” or “complimentary” - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-46-210/

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