[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: 27CFR194.54]

[Page 1100]
 
            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 E--Places Subject to Special Tax
 
Sec. 194.54  Places of storage; deliveries therefrom.

    Special tax is not required to be paid for warehouses and similar 
places which are used by dealers merely for the storage of liquors and 
are not places where orders for liquors are accepted. Where orders for 
liquors are received and duly accepted at a place where the dealer holds 
the required special tax stamp, the subsequent actual delivery of the 
liquors from a place of storage does not require the payment of special 
tax at such place of storage. Except as provided in Secs. 194.185 and 
194.186, a dealer holding a special tax stamp at a given place, who 
makes actual delivery of liquors from a warehouse at another place, 
without prior constructive delivery by the acceptance of an order 
therefor at the place covered by the special tax stamp, shall pay 
special tax at the place where ownership of the liquors is transferred.

(72 Stat. 1340, 1347; 26 U.S.C. 5113, 5143)

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