27 C.F.R. § 31.191   Persons selling products unfit for beverage use.


Title 27 - Alcohol, Tobacco Products and Firearms


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

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§ 31.191   Persons selling products unfit for beverage use.

(a) Vendors not deemed dealers in liquors or beer. No person selling or offering for sale for nonbeverage purposes products classed as unfit for beverage use under the provisions of §19.58 of this chapter shall be deemed, solely by reason of such sales, to be a dealer in liquors.

(b) Restrictions. Any person who sells or offers for sale any nonbeverage products for use, or for sale for use, for beverage purposes, or who sells any of such products under circumstances from which it might reasonably appear that it is the intention of the purchaser to procure the same for sale or use for beverage purposes, shall pay special tax (or shall register during the suspension period described in §31.21(b)) as a wholesale or retail dealer in liquors or as a wholesale or retail dealer in beer, as the case may be.

[25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, as amended by T.D. ATF–379, 61 FR 31426, June 20, 1996. Redesignated by T.D. TTB–25, 70 FR 19884, Apr. 15, 2005; T.D. TTB–36, 70 FR 62254, Oct. 31, 2005]

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