[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 874-875]
 
            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 F_Each Business Taxable
 
Sec.  31.72  Dealer in beer and dealer in liquors at the same location.

    (a) Rule in effect prior to January 1, 1988. Any person who was 
required to pay special tax as a wholesale or retail dealer in beer, who 
entered business as such, and who thereafter, in the same or a 
subsequent month prior to January 1, 1988, began to sell distilled 
spirits or wine shall, in addition, pay the special tax as a wholesale 
or retail dealer in liquors before commencing the sale, or offering for 
sale, of distilled spirits or wine.
    (b) Rule in effect on January 1, 1988, and thereafter. Any person 
who pays special tax (or who registers during the suspension period as 
provided in Sec.  31.21(b)) as a retail dealer in beer for a period 
beginning on or after January 1, 1988, (including one who pays such tax 
under the transition rule of Sec.  31.103(b)) is exempt from additional 
special tax (or from additional registration during the suspension 
period) as a retail dealer in liquors with respect to sales of

[[Page 875]]

distilled spirits or wine at the place and during the period for which 
the tax was paid (or registration was completed) as a retail dealer in 
beer. Similarly, any person who pays special tax (or who registers 
during the suspension period as provided in Sec.  31.21(b)) as a 
wholesale dealer in beer for a period beginning on or after January 1, 
1988, (including one who pays such tax under the transition rule of 
Sec.  31.103(b)) is exempt from additional special tax (or from 
additional registration during the suspension period) as a wholesale 
dealer in liquors with respect to sales of distilled spirits or wine at 
the place and during the period for which the tax was paid (or 
registration was completed) as a wholesale dealer in beer.

(26 U.S.C. 5113, 5143)

[T.D. ATF-285, 54 FR 12610, Mar. 28, 1989. Redesignated by T.D. TTB-25, 
70 FR 19884, Apr. 15, 2005; T.D. TTB-36, 70 FR 62250, Oct. 31, 2005]