[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: 27CFR194.55]

[Page 1101]
 
            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. 194.55  Caterers.

    (a) General. Where a contract to furnish liquors is made by a 
caterer at his place of business where he holds a special tax stamp, no 
liability to special tax is incurred by the serving of the liquors at a 
different location.
    (b) Additional liability. Where the contract of a caterer provides 
for the sale of liquors by the drink at a place, or simultaneously at 
different places, other than his place of business where he holds a 
special tax stamp, a separate liability to special tax is incurred at 
each such place.
    (c) Records. Caterers must maintain sufficient commercial records to 
verify that their special (occupational) tax liabilities have been 
satisfied for all locations at which activities subject to special 
(occupational) tax occur. These commercial records should indicate the 
names and addresses of locations at which alcoholic beverages have been 
sold or offered for sale and the dates and times that such activities 
occurred. These commercial records must be available to ATF officers 
upon request.

(26 U.S.C. 5121, 5122, 5143, 5555, 6806, 7011)

[T.D. 7008, 34 FR 3664, Mar. 1, 1969. Redesignated at 40 FR 16835, Apr. 
15, 1975; T.D. ATF-329, 57 FR 39598, Sept. 1, 1992]