§ 194.211 - Unlawful purchases of distilled spirits.

(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.