[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 892-893]
 
            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.  31.185  Wholesale dealers in liquors consummating sales of wines or beer at premises of other dealers.

    (a) Sales of wines. Any wholesale dealer in liquors (including the 
proprietor of a bonded wine cellar) who has paid special tax (or who has 
registered during the suspension period described in Sec.  31.21(b)) as 
a wholesale dealer in liquors for the place from which he conducts his 
selling operations may consummate sales of wines to other wholesale or 
retail dealers in liquors, or to limited retail dealers, at the 
purchasers' places of business without being required to pay additional 
special tax or register on account of such sales.
    (b) Sales of beer. Any wholesale dealer in liquors who has paid the 
tax (or who has registered during the suspension period described in 
Sec.  31.21(b)) as provided in paragraph (a) of this section may also 
consummate sales of beer to wholesale or retail dealers in beer, to 
wholesale or retail dealers in liquors, or to limited retail dealers, at 
the purchasers' place of business without

[[Page 893]]

being required to pay additional special tax or register on account of 
such sales.

(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 62254, Oct. 31, 2005]