StacksVerified U.S. regulatory reference

27 CFR §46.236

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)Articles warehoused at one or more locations must be reported on the tax return representing the location where the articles will be offered for sale.
  2. (b)Articles offered for sale at several locations must be reported on a tax return filed by one or more of the locations. The articles can be reported by a single location or apportioned among several locations.