27 C.F.R. § 31.190 Apothecaries or druggists selling medicines and tinctures.
Title 27 - Alcohol, Tobacco Products and Firearms
Apothecaries and druggists who use wines or spirituous liquors for compounding medicines and in making tinctures which are unfit for use for beverage purposes are not required to pay special tax (or to register during the suspension period described in §31.21(b)) as dealers in liquors by reason of the sale of such compounds or tinctures for nonbeverage purposes. (72 Stat. 1328; 26 U.S.C. 5025) [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
§ 31.190 Apothecaries or druggists selling medicines and tinctures.
