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 N - Restrictions Relating to Purchases of Distilled Spirits |
§ 194.211 - Unlawful purchases of distilled spirits.
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(a)
General. It is unlawful for any dealer to purchase distilled spirits for resale from any person other than:(1) A dealer who has paid special tax as a wholesale dealer in liquors at the place where the distilled spirits are purchased;
(2) A wholesale dealer whose place of business comes within the exemptions provided by § 194.151 for changes in location and § 194.169 for changes in control;
(3) The proprietor of a distilled spirits plant who is exempt from special tax as a dealer at the place where the distilled spirits are purchased;
(4) A retail liquor store operated by a State, a political subdivision thereof, or the District of Columbia, which is not required to pay special tax as a wholesale dealer in liquors as provided in § 194.31;
(5) A person not required to pay special tax as a wholesale liquor dealer, as provided in §§ 194.188 through 194.190 and 194.192 through 194.193.
(b)
Special provisions for limited retail dealers. A limited retail dealer may purchase distilled spirits for resale from a retail dealer in liquors.