[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: 27CFR194.56] [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. 194.56 Peddling. No person shall peddle distilled spirits, wines, or beer, except as provided in Secs. 194.126, 194.185, and 194.186. Persons peddling liquors and not meeting the exemptions specified in Secs. 194.126, 194.185, and 194.186 are required to pay special tax at each place where sales are consummated. (72 Stat. 1344, 1347; 26 U.S.C. 5123, 5143) Sales in Two or More Areas on the Same Premises