[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]