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(c) WHOLESALE DEALER IN BEER.-When used in this chapter, the term "wholesale dealer in beer" means a dealer who sells, or offers for sale, beer, but not distilled spirits or wines, to another dealer.

SEC. 5113. EXEMPTIONS.

(a) SALES BY PROPRIETORS OF DISTILLED SPIRITS PLANTS, BONDED WINE CELLARS, OR BREWERIES.-No proprietor of a distilled spirits plant, bonded wine cellar, or brewery, shall be required to pay special tax under section 5111 or section 5121 on account of the sale at his principal business office as designated in writing to the Secretary or his delegate, or at his distilled spirits plant, bonded wine cellar, or brewery, as the case may be, of distilled spirits, wines, or beer, which, at the time of sale, are stored at his distilled spirits plant, bonded wine cellar, or brewery, as the case may be, or had been removed from such premises to a taxpaid storeroom operated in connection therewith and are stored therein. However, no such proprietor shall have more than one place of sale, as to each distilled spirits plant, bonded wine cellar, or brewery, that shall be exempt from special taxes by reason of the sale of distilled spirits, wines, or beer stored at such premises (or removed therefrom and stored as provided in this section), by reason of this subsection.

(b) SALES BY LIQUOR STORES OPERATED BY STATES, POLITICAL SUBDIVISIONS, ETC.-No liquor store engaged in the business of selling to persons other than dealers, which is operated by a State or Territory, by a political subdivision of a State or Territory or by the District of Columbia, shall be required to pay any special tax imposed under section 5111, by reason of selling distilled spirits, wines, or beer to dealers qualified to do business as such in such State, Territory, subdivision, or District, if such liquor store has paid the applicable special tax imposed under section 5121, and if such State, Territory, political subdivision, or District has paid special tax under section 5111 at its principal place of business.

(c) CASUAL SALES.

(1) SALES BY CREDITORS, FIDUCIARIES, AND OFFICERS OF COURT.No person shall be deemed to be a dealer by reason of the sale of distilled spirits, wines, or beer which have been received by him as security for or in payment of a debt, or as an executor, administrator, or other fiduciary, or which have been levied on by any officer under order or process of any court or magistrate, if such distilled spirits, wines, or beer are sold by such person in one parcel only or at public auction in parcels of not less than 20 wine gallons.

(2) SALES BY RETIRING PARTNERS OR REPRESENTATIVES OF deCEASED PARTNERS TO INCOMING OR REMAINING PARTNERS.-No person shall be deemed to be a dealer by reason of a sale of distilled spirits, wines, or beer made by such person as a retiring partner or the representative of a deceased partner to the incoming, remaining, or surviving partner or partners of a firm.

(3) RETURN OF LIQUORS FOR credit, refuND, OR EXCHANGE.— No person shall be deemed to be a dealer by reason of the bona fide return of distilled spirits, wines, or beer to the dealer from whom purchased (or to the successor of the vendor's business or line of merchandise) for credit, refund, or exchange, and the giving of such credit, refund, or exchange shall not be deemed to be a purchase within the meaning of section 5117.

(d) DEALERS MAKING SALES ON PURCHASER DEALER'S PREMISES.(1) WHOLESALE DEALERS IN LIQUORS.-No wholesale dealer in liquors who has paid the special tax as such dealer shall again be required to pay special tax as such dealer on account of sales of wines or beer to wholesale or retail dealers in liquors, or to limited retail dealers, or of beer to wholesale or retail dealers in beer, consummated at the purchaser's place of business.

(2) WHOLESALE DEALERS IN BEER.-No wholesale dealer in beer who has paid the special tax as such a dealer shall again be required to pay special tax as such dealer on account of sales of beer to wholesale or retail dealers in liquors or beer, or to limited retail dealers, consummated at the purchaser's place of business.

(e) SALES BY RETAIL DEALERS IN LIQUIDATION.-No retail dealer in liquors or retail dealer in beer, selling in liquidation his entire stock of liquors in one parcel or in parcels embracing not less than his entire stock of distilled spirits, of wines, or of beer to any other dealer, shall be deemed to be a wholesale dealer in liquors or a wholesale dealer in beer, as the case may be, by reason of such sale or sales. (f) SALES TO LIMITED RETAIL DEALERS.

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(1) RETAIL DEALERS IN LIQUORS.-No retail dealer in liquors who has paid special tax as such dealer under section 5121 (a) shall be required to pay special tax under section 5111 on account of the sale at his place of business of wines or beer to limited retail dealers as defined in section 5122 (c).

(2) RETAIL DEALERS IN BEER. -No retail dealer in beer who has paid special tax as such dealer under section 5121 (b) shall be required to pay special tax under section 5111 on account of the sale at his place of business of beer to limited retail dealers as defined in section 5122 (c).

SEC. 5114. RECORDS.

(a) REQUIREMENTS.

(1) DISTILLED SPIRITS.-Every wholesale dealer in liquors who sells distilled spirits to other dealers shall keep daily a record of distilled spirits received and disposed of by him, in such form and at such place and containing such information, and shall submit correct summaries of such records to the Secretary or his delegate at such time and in such form and manner, as the Secretary or his delegate shall by regulations prescribe. Such dealer shall also submit correct extracts from or copies of such records, at such time and in such form and manner as the Secretary or his delegate may by regulations prescribe; however, the Secretary or his delegate may on application by such dealer, in accordance with such regulations, relieve him from this requirement until further notice, whenever the Secretary or his delegate deems that the submission of such extracts or copies serves no useful purpose in law enforcement or in protection of the revenue.

(2) WINES AND BEER.-Every wholesale dealer in liquors and every wholesale dealer in beer shall provide and keep, at such place as the Secretary or his delegate shall by regulations prescribe, a record in book form of all wines and beer received, showing the quantities thereof and from whom and the dates received, or shall keep all invoices of, and bills for, all wines and beer received.

(b) EXEMPTION OF STATES, POLITICAL SUBDIVISIONS, ETC.-The provision of subsection (a) shall not apply to a State or Territory, to a political subdivision of a State or Territory, to the District of Columbia, or to liquor stores operated by any of them, if they maintain and make available for inspection by internal revenue officers such records as will enable such officers to trace all distilled spirits, wines, and beer received, and all distilled spirits disposed of by them. Such States, Territories, subdivisions, District, or liquor stores shall, upon the request of the Secretary or his delegate, furnish him such transcripts, summaries and copies of their records with respect to distilled spirits as he shall require.

(c) CROSS REFERENCES.

(1) For provisions requiring proprietors of distilled spirits plants to keep records and submit reports of receipts and dispositions of distilled spirits, see section 5207.

(2) For penalty for violation of subsection (a), see section 5603.

(3) For provisions relating to the preservation and inspection of records, and entry of premises for inspection, see section 5146.

SEC. 5115. SIGN REQUIRED ON PREMISES.

(a) REQUIREMENTS.-Every wholesale dealer in liquors who is required to pay special tax as such dealer shall, in the manner and form prescribed by regulations issued by the Secretary or his delegate, place and keep conspicuously on the outside of the place of such business a sign, exhibiting, in plain and legible letters, the name or firm of the wholesale dealer, with the words: "wholesale liquor dealer." The requirements of this subsection will be met by the posting of a sign of the character prescribed herein, but with words conforming to the designation on the dealer's special tax stamp.

(b) PENALTY.

For penalty for failure to post sign, or for posting sign without paying the special tax, see section 5681.

SEC. 5116. PACKAGING DISTILLED SPIRITS FOR INDUSTRIAL USES.

(a) GENERAL.-The Secretary or his delegate may, at his discretion and under such regulations as he may prescribe, authorize a dealer engaging in the business of supplying distilled spirits for industrial uses to package distilled spirits, on which the tax has been paid or determined, for such uses in containers of a capacity in excess of 1 wine gallon and not more than 5 wine gallons.

(b) CROSS REFERENCES.

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(1) For provisions relating to stamps for immediate containers, see section 5205 (a) (2).

(2) For provisions relating to containers of distilled spirits, see section 5206.

SEC. 5117. PROHIBITED PURCHASES BY DEALERS.

(a) GENERAL.-It shall be unlawful for any dealer to purchase distilled spirits for resale from any person other than

(1) a wholesale dealer in liquors who has paid the special tax as such dealer to cover the place where such purchase is made; or

(2) a wholesale dealer in liquors who is exempt, at the place where such purchase is made, from payment of such tax under any provision of this chapter; or

(3) a person who is not required to pay special tax as a wholesale dealer in liquors.

(b) PENALTY AND FORFEITURE.——

For penalty and forfeiture provisions applicable to violation of subsection (a), see sections 5687 and 7302.

Subpart E-Retail Dealers

Sec. 5121. Imposition and rate of tax.

Sec. 5122. Definitions.

Sec. 5123. Exemptions.

Sec. 5124. Records.

Sec. 5125. Cross references.

SEC. 5121. IMPOSITION AND RATE OF TAX.

(a) RETAIL DEALERS IN LIQUORS.-Every retail dealer in liquors shall pay a special tax of $54 a year. The Secretary or his delegate may by regulations provide for the issuance of a stamp denoting payment of such special tax as

(1) a "retail dealer in wines" or a "retail dealer in wines and beer" if wines only, or wines and beer only, as the case may be, are sold by a retail dealer in liquors, or

(2) a "medicinal spirits dealer", in the case of a retail drug store or pharmacy making sales of liquors through a duly licensed phar

macist.

(b) RETAIL DEALERS IN BEER.-Every retail dealer in beer shall pay a special tax of $24 a year.

(c) LIMITED RETAIL DEALERS.-Every limited retail dealer shall pay a special tax of $2.20 for each calendar month in which sales are made as such dealer.

SEC. 5122. DEFINITIONS.

(a) RETAIL DEALER IN LIQUORS.-When used in this chapter, the term "retail dealer in liquors" means any dealer, other than a retail dealer in beer or a limited retail dealer, who sells, or offers for sale, any distilled spirits, wines, or beer, to any person other than a dealer.

(b) RETAIL DEALER IN BEER.-When used in this chapter, the term "retail dealer in beer" means any dealer, other than a limited retail dealer, who sells, or offers for sale, beer, but not distilled spirits or wines, to any person other than a dealer.

(c) LIMITED RETAIL DEALER.-When used in this chapter, the term "limited retail dealer" means any fraternal, civic, church, labor, charitable, benevolent, or ex-servicemen's organization making sales of beer or wine on the occasion of any kind of entertainment, dance, picnic, bazaar, or festival held by it, or any person making sales of beer or wine to the members, guests, or patrons of bona fide fairs, reunions, picnics, carnivals, or other similar outings, if such organization or person is not otherwise engaged in business as a dealer. SEC. 5123. EXEMPTIONS.

(a) WHOLESALE DEALERS.

(1) WHOLESALE DEALERS IN LIQUORS.-No special tax shall be imposed under section 5121 (a) or (b) on any dealer by reason of the selling, or offering for sale, of distilled spirits, wines, or beer at any location where such dealer is required to pay special tax under section 5111 (a).

(2) WHOLESALE DEALERS IN BEER.-No special tax shall be imposed under section 5121 (b) on any dealer by reason of the selling, or offering for sale, of beer at any location where such dealer is required to pay special tax under section 5111 (b).

(b) BUSINESS CONDUCTED IN MORE THAN ONE LOCATION.

(1) RETAIL DEALERS AT LARGE. Any retail dealer in liquors or retailer dealer in beer whose business is such as to require him to travel from place to place in different States of the United States may, under regulations prescribed by the Secretary or his delegate, procure a special tax stamp "At Large" covering his activities throughout the United States with the payment of but one special tax as a retail dealer in liquors or as a retail dealer in beer, as the case may be.

(2) DEALERS ON TRAINS, AIRCRAFT, AND BOATS.-Nothing contained in this chapter shall prevent the issue, under such regulations as the Secretary or his delegate may prescribe, of special tax stamps

to

(A) persons carrying on the business of retail dealers in liquors, or retail dealers in beer, on trains, aircraft, boats or other vessels, engaged in the business of carrying passengers; or

(B) persons carrying on the business of retail dealers in liquors or retail dealers in beer on boats or other vessels operated by them, when such persons operate from a fixed address in a port or harbor and supply exclusively boats or other vessels, or persons thereon, at such port or harbor.

(c) CROSS REFERENCES.

(1) For exemption of proprietors of distilled spirits plants, bonded wine cellars, and breweries from special tax as dealers, see section 5113 (a).

(2) For provisions relating to sales by creditors, fiduciaries, and officers of courts, see section 5113 (c) (1).

(3) For provisions relating to sales by retiring partners or representatives of deceased partners to incoming or remaining partners, see section 5113 (c) (2).

(4) For provisions relating to return of liquors for credit, refund, or exchange, see section 5113 (c) (3).

(5) For provisions relating to sales by retail dealers in liquidation, see section 5113 (e).

SEC. 5124. RECORDS.

(a) RECEIPTS.-Every retail dealer in liquors and every retail dealer in beer shall provide and keep in his place of business a record in book form of 'all distilled spirits, wines, and beer received, showing the quantity thereof and from whom and the dates received, or shall keep all invoices of, and bills for, all distilled spirits, wines, and beer received.

(b) DISPOSITIONS.-When he deems it necessary for law enforcement purposes or the protection of the revenue, the Secretary or his delegate may by regulations require retail dealers in liquors and retail dealers in beer to keep records of the disposition of distilled spirits, wines, or beer, in such form or manner and of such quantities as the Secretary or his delegate may prescribe.

(c) CROSS REFERENCES.

For provisions relating to the preservation and inspection of records, and entry of premises for inspection, see section 5146.

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