A single sale, unattended by circumstances showing the one making the sale to be engaged in business, does not create special (occupational) tax liability.
source: 36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.
cite as: 27 CFR 479.41