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Title 27: Alcohol, Tobacco Products and Firearms
CHAPTER I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A: LIQUORS
PART 31: ALCOHOL BEVERAGE DEALERS
Subpart C: Activities Subject to This Part
: Dealers Classified
31.34 - Wholesale dealer in beer.
(a) General. Except as otherwise provided in paragraph (b) of this section, every person who sells or offers for sale beer, but not distilled spirits or wines, to another dealer is a wholesale dealer in beer for purposes of this part. Every wholesale dealer in beer must comply with the registration and other requirements of this part, unless the dealer is covered by an applicable exemption under subpart D of this part.
(b) Persons not deemed to be wholesale dealers in beer. The following persons are not wholesale dealers in beer within the meaning of this part:
(1) A person who does not sell or offer for sale distilled spirits or wines and sells beer or offers beer for sale only as provided in ?? 31.61 through 31.63, ? 31.65(a), ? 31.66, or ? 31.67; or
(2) A person returning beer for credit, refund or exchange as provided in ? 31.56.
(26 U.S.C. 5121)
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