27 CFR §46.210
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.