27 C.F.R. § 31.185 Wholesale dealers in liquors consummating sales of wines or beer at premises of other dealers.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Sales of wines. Any wholesale dealer in liquors (including the proprietor of a bonded wine cellar) who has paid special tax (or who has registered during the suspension period described in §31.21(b)) as a wholesale dealer in liquors for the place from which he conducts his selling operations may consummate sales of wines to other wholesale or retail dealers in liquors, or to limited retail dealers, at the purchasers' places of business without being required to pay additional special tax or register on account of such sales. (b) Sales of beer. Any wholesale dealer in liquors who has paid the tax (or who has registered during the suspension period described in §31.21(b)) as provided in paragraph (a) of this section may also consummate sales of beer to wholesale or retail dealers in beer, to wholesale or retail dealers in liquors, or to limited retail dealers, at the purchasers' place of business without being required to pay additional special tax or register on account of such sales. (72 Stat. 1340; 26 U.S.C. 5113) [25 FR 6270, July 2, 1960. Redesignated and amended by T.D. TTB–25, 70 FR 19884, 19886, Apr. 15, 2005; T.D. TTB–36, 70 FR 62254, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart L—Exemptions and Exceptions
Persons Exempt From Liquor and Beer Dealer Special Taxes
§ 31.185 Wholesale dealers in liquors consummating sales of wines or beer at premises of other dealers.
