27 C.F.R. § 31.51 Special tax liability incurred at each place of business.
Title 27 - Alcohol, Tobacco Products and Firearms
Except as provided in §§31.31 and 31.181 through 31.193, payment of special tax (or registration during the suspension period as provided in §31.21(b)) is required for each and every place where distilled spirits, wines, or beer are sold or offered for sale: Provided, That the term “place” as used in this section means the entire office, plant or area of the business in any one location under the same proprietorship; and passageways, streets, highways, rail crossings, waterways, or partitions dividing the premises shall not be deemed sufficient separation to require the payment of additional special tax (or to require additional registration), if the various divisions are otherwise contiguous. (72 Stat. 1347; 26 U.S.C. 5143) [T.D. TTB–36, 70 FR 62249, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart E—Places Subject to Special Tax
§ 31.51 Special tax liability incurred at each place of business.
