Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024
All TitlesTitle 27Chapter IPart 46Subpart I - Subpart I—Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009
View all text of Subpart I [§ 46.191 - § 46.274]
§ 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.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
source: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.
cite as: 27 CFR 46.209
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