[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR194.1] [Page 1201-1203] 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 A_Scope of Regulations Sec. 194.1 Applicability. Subpart A_Scope of Regulations Sec. 194.1 Applicability. 194.2 Territorial extent. 194.3 Basic permit requirements. 194.4 Relation to State and municipal law. Subpart B_Definitions 194.11 Meaning of terms. Subpart C_Special (Occupational) Taxes 194.21 Basis of tax. 194.22 Selling or offering for sale. Dealers Classified 194.23 Retail dealer in liquors. 194.24 Wholesale dealer in liquors. 194.25 Retail dealer in beer. 194.26 Wholesale dealer in beer. 194.27 Limited retail dealer; persons eligible. 194.28 Sales of 20 wine gallons (75.7 liters) or more. Special Tax Liability of Certain Organizations, Agencies and Persons 194.29 Clubs or similar organizations. 194.30 Restaurants serving liquors with meals. 194.31 States, political subdivisions thereof, or the District of Columbia. 194.32 Sales of denatured spirits or articles. 194.33 Sales of alcoholic compounds, preparations, or mixtures containing distilled spirits, wines, or beer. 194.34 Sales by agencies and instrumentalities of the United States. 194.35 Warehouse receipts covering spirits. Subpart D_Administrative Provisions 194.41 Forms prescribed. 194.42 Right of entry and examination. Subpart E_Places Subject to Special Tax 194.51 Special tax liability incurred at each place of business. 194.52 Place of sale. 194.53 Place of offering for sale. 194.54 Places of storage; deliveries therefrom. 194.55 Caterers. 194.56 Peddling. Sales in Two or More Areas on the Same Premises 194.57 General. 194.58 Hotels. 194.59 Ball park, race track, etc.; sales throughout the premises. Subpart F_Each Business Taxable 194.71 Different businesses of same ownership and location. 194.72 Dealer in beer and dealer in liquors at the same location. Subpart G_Partnerships 194.91 Liability of partners. 194.92 Addition of partners or incorporation of partnership. 194.93 Formation of a partnership by two dealers. 194.94 Withdrawal of one or more partners. Subpart H_Payment of Special Tax 194.101 Special tax rates. 194.102 Date special tax is due. 194.103 Computation of special tax. Filing Return and Payment of Special Tax 194.104 Time for filing return. 194.104a Place for filing return. 194.105 Method of payment. Special Tax Return, Form 5630.5 194.106 Special tax returns. 194.106a Employer identification number. 194.107 Execution of Form 5630.5. 194.109 Penalty for failure to file return or to pay tax. 194.110 Interest on unpaid tax. Delinquent Returns 194.111 Waiver of penalties. Subpart I_Special Tax Stamps 194.121 Issuance of stamps. 194.121a Distribution of stamps for multiple locations. 194.122 Receipt in lieu of stamp prohibited. 194.123 Stamps covering business in violation of State law. 194.124 Stamps for passenger trains, aircraft, and vessels. 194.125 Carriers not engaged in passenger service. 194.126 Stamps for supply boats or vessels. 194.127 Stamps for retail dealers ``At Large''. [[Page 1202]] Stamp To Be Available for Examination 194.131 General. 194.132 Lost or destroyed. 194.133 Seizure by State authorities. Correction of Errors on Special Tax Stamps 194.134 Errors disclosed by taxpayers. 194.135 Errors discovered on inspection. Stamps for Incorrect Period or Incorrect Liability 194.136 General. 194.137 Credit by an ATF officer. 194.138 Receipt for taxes. 194.139 Credit for incorrect stamp. Subpart J_Change of Location 194.151 Amended return, Form 5630.5; endorsement on stamp. 194.152 Failure to register change of address within 30 days. 194.153 Certificate in lieu of lost or destroyed special tax stamp. Subpart K_Change in Proprietorship or Control 194.161 Sale of business. 194.162 Incorporation of business. 194.163 New corporation. 194.164 Stockholder continuing business of corporation. 194.165 Change in trade name or style of business. 194.166 Change of name or increase in capital stock of a corporation. 194.167 Change in ownership of capital stock. 194.168 Change in membership of unincorporated club. 194.169 Change of control, persons having right of succession. 194.170 Failure to perfect right of succession within 30 days. Subpart L_Exemptions and Exceptions Persons Exempt From Liquor and Beer Dealer Special Taxes 194.181 Single sale of liquors or warehouse receipts. 194.182 Proprietors of distilled spirits plants selling certain distilled spirits or wines. 194.183 Proprietors of bonded wine cellars selling certain wines or wine spirits. 194.183a Proprietors of taxpaid wine bottling houses selling certain wines. 194.184 Proprietors of breweries selling beer stored at their breweries. 194.185 Wholesale dealers in liquors consummating sales of wines or beer at premises of other dealers. 194.186 Wholesale dealers in beer consummating sales at premises of other dealers. 194.187 Hospitals. 194.187a Limited retail dealers. 194.187b Coordination of taxes under 26 U.S.C. 5111 and 5121. Persons Who Are Not Dealers in Liquors or Beer 194.188 Persons making casual sales. 194.189 Agents, auctioneers, brokers, etc., acting on behalf of others. 194.190 Apothecaries or druggists selling medicines and tinctures. 194.191 Persons selling products unfit for beverage use. 194.192 Retail dealer selling in liquidation his entire stock. 194.193 Persons returning liquors for credit, refund, or exchange. Subpart M_Refund of Special Taxes 194.201 Claims. 194.202 Time limit on filing of claim. 194.203 Discontinuance of business. Subpart N_Restrictions Relating to Purchases of Distilled Spirits 194.211 Unlawful purchases of distilled spirits. Subpart O_Prescribed Records and Reports, and Posting of Signs Wholesale Dealers' Records and Reports 194.221 General requirements as to distilled spirits. 194.222 Requirements as to wines and beer. 194.223 Records to be kept by States, political subdivisions thereof, or the District of Columbia. 194.224 Records to be kept by proprietors of distilled spirits plants. 194.225 Records of receipt. 194.226 Records of disposition. 194.227 Cancelled or corrected records. 194.228 Previously prescribed or approved records of receipt and disposition. 194.229 Variations in format, or preparation, of records. 194.230 Monthly summary report. 194.231 Conversion between metric and U.S. units. 194.232 Discontinuance of business. 194.233 Requirements when a wholesale dealer in liquors maintains a retail department. Retail Dealer's Records 194.234 Requirements for retail dealers. Files of Records and Reports 194.235 Filing. [[Page 1203]] 194.236 Place of filing. Period of Retention 194.237 Retention of records and files. 194.238 Photographic copies of records. 194.239-194.241 [Reserved] Subpart P [Reserved] Subpart Q_Reuse and Possession of Used Liquor Bottles 194.261 Refilling of liquor bottles. 194.262 Possession of refilled liquor bottles. 194.263 Possession of used liquor bottles. 194.264 Mixed cocktails. Subpart R_Packaging of Alcohol for Industrial Uses 194.271 Requirements and procedure. 194.272 Labeling. Subpart S_Distilled Spirits for Export With Benefit of Drawback 194.281 General. 194.283 Records. Subpart T_Miscellaneous 194.291 Destruction of marks and brands on wine containers. 194.292 Wine bottling. 194.293 Mixing cocktails in advance of sale. Authority: 26 U.S.C. 5001, 5002, 5111-5114, 5116, 5117, 5121-5124, 5142, 5143, 5145, 5146, 5206, 5207, 5301, 5352, 5555, 5613, 5681, 5691, 6001, 6011, 6061, 6065, 6071, 6091, 6109, 6151, 6311, 6314, 6402, 6511, 6601, 6621, 6651, 6657, 7011, 7805. Source: 25 FR 6270, July 2, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975. This part contains the substantive and procedural requirements relating to the special taxes imposed on wholesale and retail dealers in liquors and in beer, requirements and procedures pertaining to operations of such dealers prescribed under Title 26 of the United States Code, as amended, and provisions relating to entry of premises and inspection of records by ATF officers. [T.D. ATF-271, 53 FR 17552, May 17, 1988]