Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
Part 194 - LIQUOR DEALERS |
Subpart L - Exemptions and Exceptions |
Persons Exempt From Liquor and Beer Dealer Special Taxes |
§ 194.186 - Wholesale dealers in beer consummating sales at premises of other dealers.
Latest version.
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Any dealer (including the proprietor of a brewery) who has paid special tax as a wholesale dealer in beer for the place from which he conducts his selling operations may consummate sales of beer (but not wines or distilled spirits) to other dealers at the purchasers’ places of business without being required to pay additional special tax on account of such sales.