27 C.F.R. § 25.114 Exemptions from dealer's special taxes.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Brewer. A brewer is not required to pay special tax or to register during the suspension period described in §25.111(c), as a wholesale or retail dealer in beer because of sales, at the principal place of business or at the brewery, of beer which at the time of sale is stored at the brewery or which had been removed and stored in a taxpaid storeroom operated in connection with the brewery. Each brewer shall have only one exemption from dealer's special tax or registration for each brewery. The brewer may designate, in writing to the appropriate TTB officer, that the principal place of business will be exempt from dealer's special tax or registration; otherwise, the exemption will apply to the brewery. (b) Wholesale dealer. A wholesale dealer in beer who has paid the appropriate special tax, or who has registered during the suspension period described in §25.111(c), will not again be required to pay special tax or register as a wholesale dealer in beer because of sales of beer to wholesale or retail dealers in liquors or beer or to limited retail dealers, at the purchaser's place of business. (Sec. 201, Pub. L. 85–859, 72 Stat. 1340, as amended (26 U.S.C. 5113)) [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
§ 25.114 Exemptions from dealer's special taxes.
