[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 874-875]
 
            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 E_Places Subject to Special Tax
 
Sec.  31.54  Places of storage; deliveries therefrom.

    Special tax is not required to be paid (and registration under Sec.  
31.21(b) is not required) for warehouses and similar places which are 
used by dealers merely for the storage of liquors and are not

[[Page 875]]

places where orders for liquors are accepted. Where orders for liquors 
are received and duly accepted at a place where the dealer holds the 
required special tax stamp (or for which the dealer has registered 
during the suspension period described in Sec.  31.21(b) when no special 
tax stamp is issued), the subsequent actual delivery of the liquors from 
a place of storage does not require the payment of special tax (or 
registration) at such place of storage. Except as provided in Sec. Sec.  
31.185 and 31.186, a dealer holding a special tax stamp (or having 
registered during the suspension period) at a given place, who makes 
actual delivery of liquors from a warehouse at another place, without 
prior constructive delivery by the acceptance of an order therefor at 
the place covered by the special tax stamp (or by registration during 
the suspension period), shall pay special tax (or shall register during 
the suspension period as provided in Sec.  31.21(b)) at the place where 
ownership of the liquors is transferred.

(72 Stat. 1340, 1347; 26 U.S.C. 5113, 5143)

[T.D. TTB-36, 70 FR 62249, Oct. 31, 2005]