[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR31]

[Page 890]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 31_ALCOHOL BEVERAGE DEALERS--Table of Contents
 
                   Subpart L_Exemptions and Exceptions
 
Sec.  31.182  Proprietors of distilled spirits plants selling certain distilled spirits or wines.

    (a) Exemption of proprietor. No proprietor of a distilled spirits 
plant shall be required to pay special tax (or to register during the 
suspension period described in Sec.  31.21(b)) as a wholesale or retail 
dealer in liquors on account of the sale at his principal business 
office as designated in writing to the appropriate TTB officer, or at 
his distilled spirits plant, of distilled spirits or wines which, at the 
time of sale, are stored at his distilled spirits plant, or had been 
removed from such plant to a taxpaid storeroom the operations of which 
are integrated with the operations of such plant and which is contiguous 
or adjacent to, or in the immediate vicinity of, such plant. However, no 
such proprietor shall have more than one place of sale, as to each 
plant, that shall be exempt from special tax or registration under this 
section.
    (b) Place of exemption. Unless the exemption is claimed elsewhere, 
it will be presumed that the exemption is claimed at the plant where the 
spirits or wines are stored. If the proprietor wishes to be exempt from 
payment of special tax (or from registration during the suspension 
period described in Sec.  31.21(b)) with respect to sales at his 
principal business office rather than for sales at his plant, he shall 
notify the appropriate TTB officer of his intention. Such notice shall 
be in writing, on letter size paper and shall be submitted in 
triplicate. On approval, two copies will be returned to the proprietor, 
one to be filed at the principal office, and the original will be 
retained by the appropriate TTB officer. Where the exemption is claimed 
for a place other than the plant, special tax shall be paid (or 
registration shall be completed during the suspension period described 
in Sec.  31.21(b)) at the plant if sales are made thereat.

(72 Stat. 1340; 26 U.S.C. 5113)

[25 FR 6270, July 2, 1960. Redesignated and amended by T.D. TTB-25, 70 
FR 19884, 19886, Apr. 15, 2005; T.D. TTB-36, 70 FR 62253, Oct. 31, 2005]