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27 C.F.R. § 31.101   Special tax rates.

Title 27 - Alcohol, Tobacco Products and Firearms

Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart H—Payment of Special Tax

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§ 31.101   Special tax rates.

(a) Previous rates. Prior to January 1, 1988, the special (occupational) taxes imposed on dealers in liquors and beer were as follows:

(1) Annual (tax year) rates:

Wholesale dealer in liquors (spirits, wines, beer)$255.00Wholesale dealer in beer (beer only)123.00Retail dealer in liquors (spirits, wines, beer)54.00Retail dealer in beer (beer only)24.00

(2) Monthly (calendar month) rates:

Limited retail dealer (spirits, wines, beer)$4.50Limited retail dealer (wines, beer)2.20

(b) General—(1) Current rates. Effective January 1, 1988, special (occupational) taxes are imposed on dealers in liquors and beer at the following rates:

Wholesale dealer in liquors (spirits, wines, beer)$500Wholesale dealer in beer (beer only)500Retail dealer in liquors (spirits, wines, beer)250Retail dealer in beer (beer only)250

(2) Rate during suspension period. During the suspension period described in §31.21(b), the special (occupational) tax rate for all dealers in liquor or beer is zero.

(Sec. 201, Pub. L. 85–859, 72 Stat. 1340, 1343; sec. 1905, Pub. L. 94–455, 90 Stat. 1819 (26 U.S.C. 5111, 5121))

[T.D. ATF–271, 53 FR 17552, May 17, 1988; 54 FR 11866, Mar. 22, 1989. Redesignated by T.D. TTB–25, 70 FR 19884, Apr. 15, 2005; T.D. TTB–36, 70 FR 62251, Oct. 31, 2005]

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