[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: 27CFR194.53]

[Page 1209]
 
            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. 194.53  Place of offering for sale.

    Liquors are offered for sale (a) at the place where they are kept 
for sale and where a sale may be effected, or (b) at any place where 
sales are consummated. Liquors are not offered for sale by sending 
abroad an agent to take orders, or by establishing an office for the 
mere purpose of taking orders, provided in each case the orders received 
are transmitted to the principal for acceptance at the place where he 
holds a special tax stamp or is exempt from special tax as provided in 
subpart L of this part.

(72 Stat. 1347; 26 U.S.C. 5143)