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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
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Part 194 - LIQUOR DEALERS |
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Subpart L - Exemptions and Exceptions |
| Persons Who Are Not Dealers in Liquors or Beer |
| § 194.188 - Persons making casual sales. |
| § 194.189 - Agents, auctioneers, brokers, etc., acting on behalf of others. |
| § 194.190 - Apothecaries or druggists selling medicines and tinctures. |
| § 194.191 - Persons selling products unfit for beverage use. |
| § 194.192 - Retail dealer selling in liquidation his entire stock. |
| § 194.193 - Persons returning liquors for credit, refund, or exchange. |
| Persons Exempt From Liquor and Beer Dealer Special Taxes |
| § 194.181 - Single sale of liquors or warehouse receipts. |
| § 194.182 - Proprietors of distilled spirits plants selling certain distilled spirits or wines. |
| § 194.183 - Proprietors of bonded wine cellars selling certain wines or wine spirits. |
| § 194.184 - Proprietors of breweries selling beer stored at their breweries. |
| § 194.185 - Wholesale dealers in liquors consummating sales of wines or beer at premises of other dealers. |
| § 194.186 - Wholesale dealers in beer consummating sales at premises of other dealers. |
| § 194.187 - Hospitals. |
| § 194.183a - Proprietors of taxpaid wine bottling houses selling certain wines. |
| § 194.187a - Limited retail dealers. |
| § 194.187b - Coordination of taxes under 26 U.S.C. 5111 and 5121. |