[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 873]
 
            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 E_Places Subject to Special Tax
 
Sec.  31.55  Caterers.

    (a) General. Where a contract to furnish liquors is made by a 
caterer at his place of business where he holds a special tax stamp (or 
for which he has registered during the suspension period described in 
Sec.  31.21(b)), no payment of special tax (or registration during the 
suspension period) is required by the serving of the liquors at a 
different location.
    (b) Additional liability. Where the contract of a caterer provides 
for the sale of liquors by the drink at a place, or simultaneously at 
different places, other than his place of business where he holds a 
special tax stamp (or for which he has registered during the suspension 
period described in Sec.  31.21(b)), a separate payment of special tax 
(or registration during the suspension period) is required for each such 
place.
    (c) Records. Caterers must maintain sufficient commercial records to 
verify that their special (occupational) tax liabilities (or 
registration obligations during the suspension period described in Sec.  
31.21(b)) have been satisfied for all locations at which activities 
subject to special (occupational) tax or registration occur. These 
commercial records should indicate the names and addresses of locations 
at which alcoholic beverages have been sold or offered for sale and the 
dates and times that such activities occurred. These commercial records 
must be available to appropriate TTB officers upon request.

(26 U.S.C. 5121, 5122, 5143, 5555, 6806, 7011)

[T.D. TTB-36, 70 FR 62250, Oct. 31, 2005, as amended by T.D. TTB-44, 71 
FR 16948, Apr. 4, 2006]