[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: 27CFR194.31]

[Page 1099]
 
            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. 194.31  States, political subdivisions thereof, or the District of Columbia.

    A State, a political subdivision thereof, or the District of 
Columbia which engages in the business of selling, or offering for sale, 
distilled spirits, wines, or beer is not exempt from special tax. 
However, no such governmental entity shall be required to pay more than 
one special tax as a retail dealer in liquors regardless of the number 
of locations at which such entity carries on business as a retail dealer 
in liquors. Any such governmental entity which has paid the applicable 
wholesale dealer special tax at its principal office, and has paid the 
applicable special tax as a retail dealer, shall not be required to pay 
additional wholesale dealer special tax at its retail stores by reason 
of the sale thereat of distilled spirits, wines, or beer, to dealers 
qualified to do business as such within the jurisdiction of such entity.

(72 Stat. 1340, 1343, 1344, as amended; 26 U.S.C. 5111, 5113, 5121, 
5123)

[T.D. 7130, 36 FR 12852, July 8, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975]