Code of Federal Regulations · Section
§ 31.61 — Single Sale Of Liquors Or Warehouse Receipts
27 C.F.R. § 31.61
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A single sale of distilled spirits, wines, or beer, or a single sale of one or more warehouse receipts for distilled spirits, unattended by circumstances showing the person making the sale to be engaged in that activity as a business, does not subject the vendor to the registration and other requirements of this part.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Recordkeeping by wholesale dealers26 U.S.C. § 5121