27 C.F.R. § 31.22 Selling or offering for sale.
Title 27 - Alcohol, Tobacco Products and Firearms
Whether the activities of any person constitute engaging in the business of selling or offering for sale is to be determined by the facts in each case, but any course of selling or offering for sale, though to a restricted class of persons or without a view to profit, is within the meaning of the statute.
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart C—Special (Occupational) Taxes
§ 31.22 Selling or offering for sale.
