§ 31.25 - Retail dealer in beer.

(a) General. Every person who sells or offers for sale beer, but not distilled spirits or wines, to any person other than a dealer is, except as provided in paragraph (b) of this section, a retail dealer in beer. Except during the suspension period described in § 31.21(b), every retail dealer in beer shall pay special tax at the rate specified in § 31.101 for such dealer, unless such dealer is exempt from such special tax as provided in paragraph (c) of this section. During the suspension period when no tax is due, the dealer must register by filing the special tax return, Form 5630.5, in accordance with § 31.21(b).

(b) Persons not deemed to be retail dealers in beer. The following persons are not deemed to be retail dealers in beer within the meaning of 26 U.S.C. chapter 51, and are not required to pay a special tax (or to register during the suspension period described in § 31.21(b)) as such dealer:

(1) A limited retail dealer as specified in § 31.27, or

(2) A person who only sells or offers for sale beer, but not distilled spirits or wines, as provided in § 31.188 through § 31.189 or § 31.191(a).

(c) Persons exempt from special tax. The following persons are exempt from special tax (and from registration during the suspension period described in § 31.21(b)) as retail dealers in beer:

(1) A wholesale dealer in beer selling or offering for sale beer, but not distilled spirits or wines, whether to dealers or persons other than dealers, at any place where such wholesale dealer in beer is required to pay special tax (or to register during the suspension period described in § 31.21(b)) as such dealer.

(2) A person who is exempt from special tax under the provisions of §§ 31.181, 31.184, 31,187, or 31.187a.