27 C.F.R. § 31.34 Sales by agencies and instrumentalities of the United States.
Title 27 - Alcohol, Tobacco Products and Firearms
Unless specifically exempt by statute, any agency or instrumentality of the United States, including post exchanges, ship's stores, ship's service stores, and commissaries, or any canteen, club, mess, or similar organization operated under regulations of any such agency or instrumentality, which sells, or offers for sale, distilled spirits, wines, or beer shall pay special tax (or register during the suspension period as provided in §31.21(b)) as a dealer in liquors or as a dealer in beer, as the case may be, for carrying on such business. (72 Stat. 1340, 1343, 1347; 26 U.S.C. 5111, 5121, 5143) [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 and further 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
§ 31.34 Sales by agencies and instrumentalities of the United States.
