[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 894]
 
            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.  31.191  Persons selling products unfit for beverage use.

    (a) Vendors not deemed dealers in liquors or beer. No person selling 
or offering for sale for nonbeverage purposes products classed as unfit 
for beverage use under the provisions of Sec.  19.58 of this chapter 
shall be deemed, solely by reason of such sales, to be a dealer in 
liquors.
    (b) Restrictions. Any person who sells or offers for sale any 
nonbeverage products for use, or for sale for use, for beverage 
purposes, or who sells any of such products under circumstances from 
which it might reasonably appear that it is the intention of the 
purchaser to procure the same for sale or use for beverage purposes, 
shall pay special tax (or shall register during the suspension period 
described in Sec.  31.21(b)) as a wholesale or retail dealer in liquors 
or as a wholesale or retail dealer in beer, as the case may be.

[25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
as amended by T.D. ATF-379, 61 FR 31426, June 20, 1996. Redesignated by 
T.D. TTB-25, 70 FR 19884, Apr. 15, 2005; T.D. TTB-36, 70 FR 62254, Oct. 
31, 2005]