[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: 27CFR194.25] [Page 1206] 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. 194.25 Retail dealer in beer. (a) General. Every person who sells or offers for sale beer, but not distilled spirits or wines, to any person other than a dealer is, except as provided in paragraph (b) of this section, a retail dealer in beer. Every retail dealer in beer shall pay special tax at the rate specified in Sec. 194.101 for such dealer, unless such dealer is exempt from such special tax as provided in paragraph (c) of this section. (b) Persons not deemed to be retail dealers in beer. The following persons are not deemed to be retail dealers in beer within the meaning of Chapter 51, I.R.C., and are not required to pay a special tax as such dealer: (1) A limited retail dealer as specified in Sec. 194.27, or (2) A person who only sells or offers for sale beer, but not distilled spirits or wines, as provided in Sec. 194.188 through Sec. 194.189 or Sec. 194.191(a). (c) Persons exempt from special tax. The following persons are exempt from special tax as retail dealers in beer: (1) A wholesale dealer in beer selling or offering for sale beer, but not distilled spirits or wines, whether to dealers or persons other than dealers, at any place where such wholesale dealer in beer is required to pay special tax as such dealer. (2) A person who is exempt from special tax under the provisions of Sec. Sec. 194.181, 194.184, 194,187, or 194.187a. (72 Stat. 1340, 1343, 1344; 26 U.S.C. 5113, 5121, 5122) [25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55843, Sept. 28, 1979; T.D. ATF-271, 53 FR 17552, May 17, 1988]