Rulings

[Note:  This file contains IRS Revenue Rulings and ATF Rulings for alcohol and tobacco and ATF Rulings for manufacturers excise tax on firearms and ammunition. These rulings are available for your information; however, ATF cannot guarantee 100 percent accuracy.  In addition, these rulings may be modified, superseded, or made obsolete by changes in laws and regulations and may not be a complete listing of all current and valid rulings.   If you need to verify the content of any ruling, refer to the IRS or ATF Bulletins.  You may order IRS or ATF Bulletins from the U.S. Government Printing Office, Washington D.C. 20402.  Please inform us of any suspected errors
or omissions at alcohol/tobacco@atf.gov or ATF, 650 Massachusetts Avenue  NW - Room 5003, Washington, DC  20226.Warning: This file is 174 pages when printed.

54-151 Providing Glassware to Retailers
54-161 Price Reductions, Rebates, Refunds, and Discounts
54-174 Grape Wine Flavored with Herbs Customarily Used in the Flavoring of Vermouth
54-248 Members of the Delegation of a Foreign Country to the United Nations
54-259 Sherman Anti-Trust Act
54-278 Basic Permits at Ports of Entry
54-287 Tax Free Withdrawal for Hospital or Clinic.
54-323 Facsimile Signature
54-326 Distilled Spirits Advertising
54-340 American Flag on Bottles of Distilled Spirits
54-376 Trade Name on Basic Permit
54-416 Labeling of Distilled Spirits
54-418 Aperitif Wine
54-423 Application for Amended Basic Permit Advice When Changing Location
54-439 Fruit Flavored Brandies
54-451 Beer as Ship's Supplies
54-452 Application for Wholesaler's Basic Permit
54-513 Labeling and Advertising of Malt Beverages
54-526 Solids Content of Wine Limitations are not applicable to Vermouth or Aperitif Wines
54-527 Termination of Basic Permit due to Change in Ownership
54-544 Importer's Basic Permit Required at Each Location
54-577 Advertising of Malt Beverages
54-592 Relabeling Tax Paid Distilled Spirits
55-131 Standards of Fill for Malt Beverages
55-164 Change in Ownership
55-165 Coloring, Flavoring and Blending Material
55-176 Certain Recovered Spirits may be used as Coloring, Flavoring, and Blending Materials
55-324 Domestic Distilled Spirits may be Reimported for the Purpose of Supplying Diplomats of Foreign Countries or Foreign Military Missions
55-399 Straight Whiskey
55-402 Comic Whiskey Labels
55-494 Bottling Proof
55-511 Pewter Approved for Manufacture of Liquor Bottles
55-552 Grain Neutral Spirits Stored in Wood may not be Labeled as Vodka
55-595 Labeling Wine Bottled by a Taxpaid Wine Bottling House for Another Person
55-618 Wine Labels
55-740 Neutral Spirits Subjected to Vodka Process but Stored in Reused Whiskey Barrels may not be Designated or Labeled as Vodka
56-95 Liquor Dealer Records
56-98 Flavored Vodka
56-146 Tax Rate on Pulque
56-203 Storage of Brandy in an Internal Revenue Bonded Warehouse
56-351 Liquor Dealer Records
56-370 Entry into Customs Custody for Ship's Stores
56-381 Refund Claims
56-383 Wholesaler's Basic Permit
56-385 Corporate Officer
56-394 Claims for Drawback
56-429 Importer's Basic Permit
56-430 Aleatico Grape may be Used for Muscatel Wine
56-458 Abbreviations of "Limited," "Corporation," "Incorporated," or "Company."
56-461 Pokeberries
56-495 Age of Corn Whiskey
56-534 Wholesale Liquor Dealer
56-579 Importation of Alcoholic Beverages
56-690 Termination of Basic Permit
57-26 Wholesaler's Basic Permit
57-74 Revocation of Basic Permit
57-85 Revocation of Basic Permit
57-124 Permit and Labeling Requirements
57-149 Special Tax
57-173 Taxpaid Bulk Distilled Spirits
57-242 Statute of Limitations for Claims
57-271 Interest on Overpayment of Tax
57-292 Purchase of Taxpaid Rum in Bulk by Wholesale Liquor Dealer
57-323 Trading or Bartering
57-428 Special Tax Liability of Clubs
58-20 Place of Business 
58-207 Tax-free Alcohol Storerooms
58-562 Officer or Director of More Than One Company
59-188 Tax-free Alcohol
59-218 Olallie may be Labeled as Blackberry Wine
60-44 Export Drawback
60-264 Special Tax for Military Entities
60-299 Basic Permits and Special Tax Required by Ship Chandlers
60-354 Special Tax
60-362 Storage of Corn Whiskey
60-368 Markings on Packages of Distilled Spirits
60-369 Wine Labeling
61-15 Labeling of Scotch Whisky
61-25 Distilled Spirits Labeling
61-33 Pewter Container with Soldered Seams
61-70 Okolehao
61-71 Use of the Word Straight in Labeling and Advertising of Liqueurs or Cordials
62-73 Wholesale Liquor Dealer on DSP Premises Special Tax
62-95 Statement of Alcohol Content on Labels of Malt Beverages
62-101 Export of Beer to the Armed Services 
62-143 Interest on Refund of MNBP Special Tax
62-224 Labeling by Wholesale Liquor Dealer
63-12 Warehouse Receipts
63-165 Special Tax
64-11 Cigar and Cigarette Filters or Mouthpieces
64-12 Tax Rate of Cigars Removed for Use as Free Samples
64-39 Taxpaid Alcohol
64-233 Beer Concentrate
64-296 Drawback on Distilled Spirits Sold to Aircraft Passengers
64-297 Use of Polyethylene Drums
64-301 Reuse of Cases for Distilled Spirits or Wine
64-325 Vin Rose Wine
65-182 Export to U.S. Possessions
65-227 Repackaging of Tax-determined Large Cigars
66-122 Cigar Classification
66-123 Cigar Classification
66-124 Cigars and Cigarettes Removed from a Factory for Testing 
66-125 Claim for Credit or Refund of Tax on Cigars and Cigarettes
66-126 Claims for Cigars and Cigarettes
66-127 Export of Cigars and Cigarettes
66-128 Cigars or Cigarettes Sold to Diplomats
66-129 Tobacco Products Sold to Military
66-130 Sale of Tobacco Products to Employees
66-132 Cigar and Cigarette Markings
66-135 Cigar Samples
66-136 Cigars Sold in Vending Machines 
66-137 Interest on Tax on Diverted Cigars and Cigarettes 
67-320 Vehicles Seized
67-468 Taxpaid Domestic Liquors in Foreign-Trade Zones 
68-8 Cigarette Classification
68-341 Sale of Tobacco Products to Government Agencies
68-467 Wholesale Liquor Dealer Basic Permit
68-502 Use of Kentucky on Labels of Light Whiskey
69-58 Age Statement on Whiskey Labels
69-488 Classification of Tobacco Products
69-496 Vodka Standard of Identity
69-599 Export of Tobacco Products
70-14 Promotion Games Associated with Tobacco Products
70-36 Liquor Bottles Made From Metals
70-96 Manufacturer of Tobacco Products Permit
70-145 Address of Manufacturer Shown on Cigarette Cartons 
70-387 Special Tax for Seasonal Business 
70-388 Removal of Distilling Material from Bonded Premises
70-389 Promotion Games Associated with Tobacco Products 
70-556 Promotion Games Associated with Tobacco Products
71-145 Tobacco Products Laden as Supplies On Vessels 
71-172 Reuse of Distilled Spirits or Wine Cases 
71-188 Whisky Classification as White 
71-208 Export Drawback
71-215 Sale of Cigarettes to Diplomatic Personnel 
71-535 Labels on Imported Alcoholic Beverages
72-300 Export Drawback 
72-325 Export of Tobacco Products
73-3 Airline Passenger Clubs at Airports 
73-5 Spanish Wines Labeled with Semi-generic Designations
73-6 Spanish Wines Labeled with Grape Type Designations 
73-20 Production of Alcohol Mashes for Removal Without Distillation
73-21 Dispensing of Wine from Other than Original Containers
73-22 Cigar and Cigarette Determinations
74-1 Use of Oil of Peppermint Terpeneless as an Alternate Denaturant 
74-3 Filing of Claims for Wine Casualty Losses
74-12 Unlawful Inducements
74-19 Omission of Additions to Wine in Calculations
74-25 Designation Cabernet as Type Designation for Wines
74-33 Imitation Oil of Lavender No. 77238 
75-23 Records of "Salesman's Samples" of Distilled Spirits
75-32 Labels on Distilled Spirits Diluted with Water
76-3 Labeling of Vodka Treated with Activated Carbon as "Charcoal Filtered." 
76-5 Rolls of tobacco for use in a pipe or for making cigarettes are taxable 
76-11 Export Notices on Packages of Cigarettes and Cigars
76-13 Malt Beverages of Less Than 1/2 of 1% Alcohol by Volume Subject to FAA Act
76-14 Use of Imitation Oil of Lavender No. 14224, D.G. as a Substitute Denaturant
76-16 Free Goods-Discounts-Rebates to Retailers
77-20 Signs of Wholesale Liquor Dealers
77-28 Use of Oil of Mint No. 880037 As An Alternate Denaturant
77-30 Guidelines for Labeling EEC Wines
77-31 Use of Peppermint Oil, D. G. As An Alternate Denaturant 
77-32 Acceptable Bar Dispensing Equipment
77-33 Tax on Fortified Imported Wines
78-2 Cigarette-style Non-tobacco Smoking Product
78-4 Use of Descriptive Terms on Wine Labels
79-3 Records of Distilled Spirits Suppliers
79-9 Distilled Spirits Labels
79-11 Use of Substitute and Additional Denaturants
79-18 Use of Artificial Cassia Oil No. 6320, Denaturing Grade, as Alternate Denaturant
80-3 Labeling and Advertising of Malt Beverages 
80-13 Tax Liability for Liquors Served on Aircraft
80-19 Special Events on Premises of Bonded Wine Cellar
81-2 Cigarette Papers
81-8 Disposal of Spent Vanilla Beans
82-4 Use of Descriptive Terms on Wine Labels 
82-6 Indemnity Provisions With Respect to Disaster Loss Claims
82-9 Transfer of Nontaxpaid Distilled Spirits to a Foreign-Trade Zone
82-11 Refund of Cigarette Taxes
82-12 Use of Polyethylene Terephthalate (PET) for Liquor Bottles
83-3 Use of Dissimilar Goods as "Free Goods"
83-6 Transfers of Certificates of Label Approval
84-2 Use of Natural and Artificial Cinnamon Oil, WL-15,606 as Substitute Denaturant
84-3 Transfer of Certificates of Label Approval
85-1 Containers with Polyethylene Liners as Liquor Bottles
85-4 Use of the Term "Natural" in the Labeling and Advertising of Alcoholic Beverages
85-5 Trade Practices Occurring Within Puerto Rico
85-6 Use of Reverse Osmosis to Reduce Alcohol in Standard Wine
85-7 Use of Polyethylene Containers for the Bottling and Packaging of Distilled Spirits and Denatured Spirits
85-9 Use of Carbon Dioxide in Dispensing Wine from Original Containers
85-14 Labeling of Wine Bearing Generic or Semi-Generic Designation 
85-15 Use of Levo-Carvone, FCC as Substitute Denaturant
86-1 Use of Polypropylene Material in Liquor Bottles
86-3 Use of Poloxamer 407, N.F. and PEG-40 Sorbitan Diisostearate as Substitute Denaturants
87-3 Brandy Treated with Wood other than Chips or Slabs
88-1 Alcohol Content on Labels and in Advertisements of Distilled Spirits
89-1 Facsimile Transmitted Copies of Forms and Other Documents
91-1 Multistate Appellations of Origin for Contiguous States
91-2 Determination of Proof
92-1 Tax Credit for Certain Small Domestic Producers
92-2 Imported Bulk Beer
93-1 Insurance Exclusions from Sale Price
93-2 Barreled Actions
94-3 "Ice Beer" 
94-4 Heptane Used as a Substitute Denaturant in SDA Formula No. 2-B and Alpha Terpineol Used as a Substitute Denaturant in SDA Formula No. 38-B.
94-5 Geographical Names
94-6 Tax on Use by Manufacturer, Producer or Importer of Firearms or Ammunition 
95-1 Parts and Accessories
95-2 Athletes, Athletic Activities or Events and Motor Vehicles in Labeling and Advertising of Alcoholic Beverages 
96-1 "Malt Beverage" to Exclude Products to which Flavoring Materials Containing Alcohol Are Added
97-1 Use of a "Trace Amount" of Citric Acid in the Production of Vodka without Changing its Designation as Vodka 
97-2 Semiautomatic firearms resembling the Browning 1919 A-4 and A-6 machineguns are "portable weapons" within the definition of "firearm" in 27 C.F.R. § 53.11
2000-1 Direct Shipment Sales of Alcohol Beverages
2001-1 Classification of the USAS-12, Striker 12 and Streetsweeper shotguns as destructive devices under the National Firearms Act (NFA), 26 U.S.C. Chapter 53
2001-2 Country of Origin Statements on Distilled Spirits Labels
2001-3 Importation of Surplus Military Curio or Relic Firearms
2001-5 Identification of Transferee
2002-2 Labeling and Advertising of Flavored Malt Beverages
2002-3 Indoor Storage of Explosives in a Residence or Dwelling
2002-4 Indoor Storage of Explosives in Business Premises Directly Adjacent to a Residence or Dwelling
2002-5 Transfer and Possession of Machineguns
2002-6 Identification of Firearms, Armor Piercing Ammunition, and Large Capacity Ammunition Feeding Devices
2002-7 Prohibited Practices
2003-1 Importation Of Browning M1919 Type Receivers For Unrestricted Commercial Sale
2003-2 Importation Of Fn Fal Type Receivers For Unrestricted Commercial Sale
2003-3 Importation Of Heckler & Koch G3 Type Receivers For Unrestricted Commercial Sale
2003-4 Importation Of Sten Type Receivers For Unrestricted Commercial Sale
2003-5 Distribution of Explosives to Limited Permittees
2003-6 Use of ATF Electronic eForm 6
2004-1 Transfer of Firearms
2004-2 Temporary Importation of Firearms Subject to the NFA
2004-3 Locking Requirements for Indoor Type 4 Storage Magazines; Alternate Methods or Procedures; Emergency Variations from Requirements
2004-5 Minigun Ruling
2005-2 Meaning of Term “Highway”
2005-3 - Meaning of Term ‘Inhabited Building’
2005-4 A ported device attached to the barrel of a paintball gun
2006-1 Temporary Emergency Variations from the Explosives Marking Requirements
2006-2 Classification of Devices That are Exclusively Designed to Increase the Rate of Fire of a Semiautomatic Firearm. The Ruling Applies to the Akins Accelerator™ and May Apply to Other Devices
2007-1 Maintaining Required Explosives Records in Computerized Form
2007-2 Temporary Storage of Display Fireworks
2007-3 Preloading and Temporary Storage of Blasting Agents on Bulk Delivery Vehicles
2007-4 Alternative Methods or Procedures; Emergency Variations from Requirements
2008-1 Fabrique Nationale Herstal SA (FN) FNC rifle
2008-2 Records Required for Firearms Licensees

 


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