27 C.F.R. § 31.33 Sales of alcoholic compounds, preparations, or mixtures containing distilled spirits, wines, or beer.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Special tax. Special tax payment (or registration during the suspension period as provided in §31.21(b)) will be required with respect to the sale, or offering for sale, of alcoholic compounds, preparations, or mixtures containing distilled spirits, wines, or beer, unless such compounds, preparations, or mixtures are unfit for use for beverage purposes and are sold solely for use for nonbeverage purposes. (b) Products unfit for beverage use. Products meeting the requirements for exemption from qualification under the provisions of §19.58 of this chapter shall be deemed to be unfit for beverage purposes for the purposes of this part. [25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and 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 62249, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart C—Special (Occupational) Taxes
Special Tax Liability of Certain Organizations, Agencies and Persons
§ 31.33 Sales of alcoholic compounds, preparations, or mixtures containing distilled spirits, wines, or beer.
