27 C.F.R. § 31.27 Limited retail dealer; persons eligible.
Title 27 - Alcohol, Tobacco Products and Firearms
Any person selling distilled spirits, beer or wine, or any combination thereof, to members, guests, or patrons of bona fide fairs, reunions, picnics, carnivals, or similar outings, and any fraternal, civic, church, labor, charitable, benevolent, or ex-servicemen's organization selling distilled spirits, beer or wine, or any combination thereof, on the occasion of any kind of entertainment, dance, picnic, bazaar, or festival held by it, is a “limited retail dealer,” if the person or organization is not otherwise engaged in business as a dealer. (Sec. 201, Pub. L. 85–859, 72 Stat. 1344; sec. 1905, Pub. L. 94–455, 90 Stat. 1819, as amended (26 U.S.C. 5122)) [T.D. ATF–271, 53 FR 17552, May 17, 1988. Redesignated by T.D. TTB–25, 70 FR 19884, Apr. 15, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart C—Special (Occupational) Taxes
Dealers Classified
§ 31.27 Limited retail dealer; persons eligible.
