27 C.F.R. § 31.55 Caterers.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) General. Where a contract to furnish liquors is made by a caterer at his place of business where he holds a special tax stamp (or for which he has registered during the suspension period described in §31.21(b)), no payment of special tax (or registration during the suspension period) is required by the serving of the liquors at a different location. (b) Additional liability. Where the contract of a caterer provides for the sale of liquors by the drink at a place, or simultaneously at different places, other than his place of business where he holds a special tax stamp (or for which he has registered during the suspension period described in §31.21(b)), a separate payment of special tax (or registration during the suspension period) is required for each such place. (c) Records. Caterers must maintain sufficient commercial records to verify that their special (occupational) tax liabilities (or registration obligations during the suspension period described in §31.21(b)) have been satisfied for all locations at which activities subject to special (occupational) tax or registration occur. These commercial records should indicate the names and addresses of locations at which alcoholic beverages have been sold or offered for sale and the dates and times that such activities occurred. These commercial records must be available to appropriate TTB officers upon request. (26 U.S.C. 5121, 5122, 5143, 5555, 6806, 7011) [T.D. TTB–36, 70 FR 62250, Oct. 31, 2005, as amended by T.D. TTB–44, 71 FR 16948, Apr. 4, 2006]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart E—Places Subject to Special Tax
§ 31.55 Caterers.
