[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR194.24]

[Page 1232]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 194--LIQUOR DEALERS--Table of Contents
 
                 Subpart C--Special (Occupational) Taxes
 
Sec. 194.24  Wholesale dealer in liquors.

    (a) General. Every person who sells or offers for sale distilled 
spirits, wines, or beer to another dealer is, except as provided in 
paragraph (b) of this section, a wholesale dealer in liquors. Every 
wholesale dealer in liquors is required to pay special tax at the rate 
specified in Sec. 194.101 for such dealer, unless such dealer is exempt 
from such special tax as provided in paragraph (c) of this section.
    (b) Persons not deemed to be wholesale dealers in liquors. The 
following persons are not deemed to be wholesale dealers in liquors 
within the meaning of 26 U.S.C., Chapter 51, and are not required to pay 
special tax as such dealer:
    (1) A wholesale dealer in beer as defined in Sec. 194.26,
    (2) A person who only sells or offers for sale distilled spirits, 
wines, or beer as provided in Secs. 194.188 through 194.190 or 
Sec. 194.192, or
    (3) A person returning liquors for credit, refund, or exchange as 
provided in Sec. 194.193.
    (c) Persons exempt from special tax. (1) The following persons are 
exempt from special tax as wholesale dealers in liquors:
    (i) A retail dealer in liquors who consummates sales of distilled 
spirits, beer or wine, or any combination thereof, to a limited retail 
dealer at the place where such retail dealer in liquors has paid the 
special tax as such dealer for the current tax year,
    (ii) A retail dealer in beer who, having paid the special tax as 
such dealer for the current tax year, consummates sales at his place of 
business of beer to a limited retail dealer, or
    (iii) A person who is exempt from such tax under the provision of 
Secs. 194.181 through 194.184.
    (2) A wholesale dealer in liquors who has paid the special tax as 
such dealer at the place or places, from which he conducts his selling 
operations is exempt from additional special tax on account of his sales 
of beer or wines to other dealers at the places of business of such 
dealers.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1340, as amended, 1344, as amended; 
sec. 1905, Pub. L. 94-455, 90 Stat. 1819 (26 U.S.C. 5111, 5112, 5113, 
5123))

[25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
as amended by T.D. ATF-21, 40 FR 56887, Dec. 5, 1975; T.D. ATF-42, 42 FR 
8369, Feb. 10, 1977]