[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: 27CFR194.34]

[Page 1235]
 
            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. 194.34  Sales by agencies and instrumentalities of the United States.

    Unless specifically exempt by statute, any agency or instrumentality 
of the United States, including post exchanges, ship's stores, ship's 
service stores, and commissaries, or any canteen, club, mess, or similar 
organization operated under regulations of any such agency or 
instrumentality, which sells, or offers for sale, distilled spirits, 
wines, or beer shall pay special tax as a dealer in liquors or as a 
dealer in beer, as the case may be, for carrying on such business.

(72 Stat. 1340, 1343, 1347; 26 U.S.C. 5111, 5121, 5143)