[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR31]

[Page 868-869]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 31_ALCOHOL BEVERAGE DEALERS--Table of Contents
 
                 Subpart C_Special (Occupational) Taxes
 
Sec.  31.25  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. 
Except during the suspension period described in Sec.  31.21(b), every 
retail dealer in beer shall pay special tax at the rate specified in 
Sec.  31.101 for such dealer, unless such dealer is exempt from such 
special tax as provided in paragraph (c) of this section. During the 
suspension period when no tax is due, the dealer must register by filing 
the special tax return, Form 5630.5, in accordance with Sec.  31.21(b).
    (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 26 U.S.C. chapter 51, and are not required to pay a special tax (or 
to register during the suspension period described in Sec.  31.21(b)) as 
such dealer:
    (1) A limited retail dealer as specified in Sec.  31.27, or
    (2) A person who only sells or offers for sale beer, but not 
distilled spirits or wines, as provided in Sec.  31.188 through Sec.  
31.189 or Sec.  31.191(a).
    (c) Persons exempt from special tax. The following persons are 
exempt from special tax (and from registration during the suspension 
period described in Sec.  31.21(b)) 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 (or to register during the suspension

[[Page 869]]

period described in Sec.  31.21(b)) as such dealer.
    (2) A person who is exempt from special tax under the provisions of 
Sec. Sec.  31.181, 31.184, 31,187, or 31.187a.

(72 Stat. 1340, 1343, 1344; 26 U.S.C. 5113, 5121, 5122)

[T.D. TTB-36, 70 FR 62248, Oct. 31, 2005]