27 C.F.R. § 31.29 Clubs or similar organizations.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Subject to paragraph (b) of this section, a club or similar organization shall pay special tax (or register during the suspension period as provided in §31.21(b)) if such club or organization: (1) Furnishes liquors to members under conditions constituting sale (including the acceptance of orders therefor, furnishing the liquors ordered and collecting the price thereof); or (2) Conducts a bar for the sale of liquors on the occasion of an outing, picnic, or other entertainment, unless the club is a “limited retail dealer” under §31.27 (the special tax stamp or registration of the proprietor of the premises where the bar is located will not relieve the club or organization from its own special tax payment or registration); or (3) Purchases liquors for members without prior agreement concerning payment therefor and such organization subsequently recoups. (b) Special tax payment or registration is not required if money is collected in advance from members for the purchase of liquors, or money is advanced for purchase of liquors on agreement with the members for reimbursement. (72 Stat. 1340, 1343, 1344; 26 U.S.C. 5111, 5121, 5122) [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
§ 31.29 Clubs or similar organizations.
