[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: 27CFR194.27]

[Page 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. 194.27  Limited retail dealer; persons eligible.

    Any person selling distilled spirits, beer or wine, or any 
combination thereof, to members, guests, or patrons of bona fide fairs, 
reunions, picnics, carnivals, or similar outings, and any fraternal, 
civic, church, labor, charitable, benevolent, or ex-servicemen's 
organization selling distilled spirits, beer or wine, or any combination 
thereof, on the occasion of any kind of entertainment, dance, picnic, 
bazaar, or festival held by it, is a ``limited retail dealer,'' if the 
person or organization is not otherwise engaged in business as a dealer.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1344; sec. 1905, Pub. L. 94-455, 90 
Stat. 1819, as amended (26 U.S.C. 5122))

[T.D. ATF-271, 53 FR 17552, May 17, 1988]