27 C.F.R. § 31.189 Agents, auctioneers, brokers, etc., acting on behalf of others.
Title 27 - Alcohol, Tobacco Products and Firearms
Certain persons may sell liquors as agents or employees of others, or receive and transmit orders therefor to a dealer, without being considered liquor or beer dealers on account of such activities; they are as follows: (a) Auctioneers who merely sell liquors at auction on behalf of others, (b) Agents or brokers who merely solicit orders for liquors in the name of a principal, but neither stock nor deliver the liquors for which orders are taken, (c) Employees who merely sell liquors on behalf of their employers, and (d) Retail dealers in liquors or retail dealers in beer who merely receive and transmit to a wholesale dealer orders for liquors or beer to be billed, charged, and shipped to customers by such wholesale dealers. Such persons, who have no property rights in the liquors or beer sold, may make collections for their principals and receive commissions for their services, or guarantee the payment of accounts, without being required to pay special tax or to register during the suspension period described in §31.21(b). In all such cases, however, the principal is required to pay special tax (or to register during the suspension period described in §31.21(b)) at each place where sales are consummated, unless he is exempt therefrom under the provisions of this subpart. [25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–34, 41 FR 46860, Oct. 26, 1976. Redesignated by T.D. TTB–25, 70 FR 19884, 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 Who Are Not Dealers in Liquors or Beer
§ 31.189 Agents, auctioneers, brokers, etc., acting on behalf of others.
