[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: 27CFR194.26]

[Page 1206-1207]
 
            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. 194.26  Wholesale dealer in beer.

    (a) General. Every person who sells or offers for sale beer, but not 
distilled spirits or wines, to another dealer is, except as provided in 
paragraph (b) of this section, a wholesale dealer in beer. Every 
wholesale dealer in beer is required to 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 wholesale dealers in beer. The 
following persons are not deemed to be wholesale dealers in beer within 
the meaning of 26 U.S.C., Chapter 51, and are not required to pay 
special tax as such dealer:
    (1) 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. 194.192, or
    (2) A person returning beer for credit, refund or exchange as 
provided in Sec. 194.193.

[[Page 1207]]

    (c) Persons exempt from special tax. (1) The following persons are 
exempt from special tax as wholesale dealers in beer:
    (i) A retail dealer in liquors who consummates sales of distilled 
spirits, beer or wine, or any combination thereof, to a limited retail 
dealer at the place where such retail dealer in liquors has paid the 
special tax as such dealer for the current tax year,
    (ii) A retail dealer in beer who consummates sales of beer to a 
limited dealer at the place where such retail dealer in beer has paid 
the special tax as such dealer for the current tax year, or
    (iii) A person who is exempt from such tax under the provisions of 
Sec. Sec. 194.181 and 194.184.
    (2) A wholesale dealer in beer who has paid the special tax as such 
dealer at the place, or places, from which he conducts his selling 
operations is exempt from additional special tax on account of his sales 
of beer to other dealers at the places of business of such dealers.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1340, as amended, 1344, as amended; 
sec. 1905, Pub. L. 94-455, 90 Stat. 1819 (26 U.S.C. 5111, 5112, 5113, 
5123))

[25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-42, 42 FR 8369, Feb. 10, 1977]