[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: 27CFR194.72]

[Page 1237]
 
            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 F--Each Business Taxable
 
Sec. 194.72  Dealer in beer and dealer in liquors at the same location.

    (a) Rule in effect prior to January 1, 1988. Any person who was 
required to pay special tax as a wholesale or retail dealer in beer, who 
entered business as such, and who thereafter, in the same or a 
subsequent month prior to January 1, 1988, began to sell distilled 
spirits or wine shall, in addition, pay the special tax as a wholesale 
or retail dealer in liquors before commencing the sale, or offering for 
sale, of distilled spirits or wine.
    (b) Rule in effect on January 1, 1988, and thereafter. Any person 
who pays special tax as a retail dealer in beer for a period beginning 
on or after January 1, 1988, (including one who pays such tax under the 
transition rule of Sec. 194.103(b)) is exempt from additional special 
tax as a retail dealer in liquors with respect to sales of distilled 
spirits or wine at the place and during the period for which the tax as 
a retail dealer in beer was paid. Similarly, any person who pays special 
tax as a wholesale dealer in beer for a period beginning on or after 
January 1, 1988, (including one who pays such tax under the transition 
rule of Sec. 194.103(b)) is exempt from additional special tax as a 
wholesale dealer in liquors with respect to sales of distilled spirits 
or wine at the place and during the period for which the tax as a 
wholesale dealer in beer was paid.

(26 U.S.C. 5113, 5143)

[T.D. ATF-285, 54 FR 12610, Mar. 28, 1989]