[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: 27CFR194.29]

[Page 1234]
 
            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. 194.29  Clubs or similar organizations.

    A club or similar organization shall pay special tax if such club or 
organization:
    (a) Furnishes liquors to members under conditions constituting sale 
(including the acceptance of orders therefor, furnishing the liquors 
ordered and collecting the price thereof); or
    (b) Conducts a bar for the sale of liquors on the occasion of an 
outing, picnic, or other entertainment, unless the club is a ``limited 
retail dealer'' under Sec. 194.27 (the special tax stamp of the 
proprietor of the premises where the bar is located will not relieve the 
club or organization of special tax liability); or
    (c) Purchases liquors for members without prior agreement concerning 
payment therefor and such organization subsequently recoups.

However, special tax liability is not incurred if money is collected in 
advance from members for the purchase of liquors, or money is advanced 
for purchase of liquors on agreement with the members for reimbursement.

(72 Stat. 1340, 1343, 1344; 26 U.S.C. 5111, 5121, 5122)

[25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-48, 44 FR 55843, Sept. 28, 1979; T.D. ATF-271, 
53 FR 17552, May 17, 1988]