[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR194.23]

[Page 1096]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 194--LIQUOR DEALERS--Table of Contents
 
                 Subpart C--Special (Occupational) Taxes
 
Sec. 194.23  Retail dealer in liquors.

    (a) General. Every person who sells or offers for sale distilled 
spirits, wines, or beer to any person other than a dealer is, except as 
provided in paragraph (b) of this section, a retail dealer in liquors. 
Every retail dealer in liquors shall 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 retail dealers in liquors. The 
following persons are not deemed to be retail 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 retail dealer in beer as defined in Sec. 194.25,
    (2) A limited retail dealer as specified in Sec. 194.27, or
    (3) A person who only sells or offers for sale distilled spirits, 
wines, or beer as provided in Sec. 194.188 through Sec. 194.190 or 
Sec. 194.191(a).
    (c) Persons exempt from special tax. The following persons are 
exempt from special tax as retail dealers in liquors:
    (1) A wholesale dealer in liquors selling or offering for sale 
distilled spirits, wines, or beer, whether to dealers or persons other 
than dealers, at any place where such wholesale dealer in liquors is 
required to pay special tax as such dealer.
    (2) A wholesale dealer in beer selling or offering for sale beer 
only, whether to dealers or persons other than dealers, at any place 
where such wholesale dealer in beer is required to pay special tax as 
such dealer, or
    (3) A person who is exempt from special tax under the provisions of 
Secs. 194.181-194.184, 194.187, or 194.187a.

(72 Stat. 1340, 1343, 1344; 26 U.S.C. 5113, 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]