[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 870]
 
            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.  31.29  Clubs or similar organizations.

    (a) Subject to paragraph (b) of this section, a club or similar 
organization shall pay special tax (or register during the suspension 
period as provided in Sec.  31.21(b)) if such club or organization:
    (1) Furnishes liquors to members under conditions constituting sale 
(including the acceptance of orders therefor, furnishing the liquors 
ordered and collecting the price thereof); or
    (2) Conducts a bar for the sale of liquors on the occasion of an 
outing, picnic, or other entertainment, unless the club is a ``limited 
retail dealer'' under Sec.  31.27 (the special tax stamp or registration 
of the proprietor of the premises where the bar is located will not 
relieve the club or organization from its own special tax payment or 
registration); or
    (3) Purchases liquors for members without prior agreement concerning 
payment therefor and such organization subsequently recoups.
    (b) Special tax payment or registration is not required if money is 
collected in advance from members for the purchase of liquors, or money 
is advanced for purchase of liquors on agreement with the members for 
reimbursement.

(72 Stat. 1340, 1343, 1344; 26 U.S.C. 5111, 5121, 5122)

[T.D. TTB-36, 70 FR 62249, Oct. 31, 2005]