Code of Federal Regulations · Section
§ 31.35 — Limited Retail Dealer; Persons Eligible
27 C.F.R. § 31.35
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Any person selling distilled spirits, beer, or wine, or any combination thereof, to members, guests, or patrons of bona fide fairs, reunions, picnics, carnivals, or similar outings, and any fraternal, civic, church, labor, charitable, benevolent, or ex-servicemen's organization selling distilled spirits, beer, or wine, or any combination thereof, on the occasion of any kind of entertainment, dance, picnic, bazaar, or festival held by it, is a “limited retail dealer” if the person or organization is not otherwise engaged in business as a dealer.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Recordkeeping by retail dealers26 U.S.C. § 5122