27 C.F.R. § 25.113 Each place of business taxable.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) General. A brewer incurs special tax liability , or must register by filing the special tax return during the suspension period described in §25.111(c), for each place of business in which an occupation subject to special tax is conducted. A place of business means the entire office, plant or area of the business in any one location under the same proprietorship. Passageways, streets, highways, rail crossings, waterways, or partitions dividing the premises are not sufficient separation to require additional special tax, if the divisions of the premises are otherwise contiguous. (b) Exception for contiguous areas. A brewer will not incur additional special tax liability (or will not have to register during the suspension period described in §25.111(c)) for sales of beer made at a location other than on brewery premises described on the brewer's notice, Form 5130.10, if the location where such sales are made is contiguous to the brewery premises in the manner described in paragraph (a) of this section. (Sec. 201, Pub. L. 85–859, 72 Stat. 1347, as amended (26 U.S.C. 5143)) [T.D. ATF–271, 53 FR 17547, May 17, 1988, as amended by T.D. TTB–36, 70 FR 62245, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart I—Special Taxes
Liability for Special Tax
§ 25.113 Each place of business taxable.
