27 C.F.R. § 31.186 Wholesale dealers in beer consummating sales at premises of other dealers.
Title 27 - Alcohol, Tobacco Products and Firearms
Any dealer (including the proprietor of a brewery) who has paid special tax (or who has registered during the suspension period described in §31.21(b)) as a wholesale dealer in beer for the place from which he conducts his selling operations may consummate sales of beer (but not wines or distilled spirits) to other dealers at the purchasers' places 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
§ 31.186 Wholesale dealers in beer consummating sales at premises of other dealers.
