John Manfreda, Administrator

To all Retail Dealers of Distilled Spirits, Wine or Beer: This publication will explain the principal Federal liquor laws and regulations that affect you. Its purpose is to help you conduct your business in compliance with the law and regulations.

You should read the entire text and retain it or bookmark it for further reference. Later, when you have a particular question, you will find the answer by using the Table of Contents.

If you need more specific or detailed information, you may obtain copies of the complete TTB regulations, Title 27 CFR (which includes Part 31, Alcohol Beverage Dealers), by visiting TTB's Regulations page at TTB.gov. Copies of the CFR are available for viewing at the Code of Federal Regulations (Annual Edition) page at the U.S. Government Printing Office Web site; you can also browse the e-CFR, a currently updated version of the CFR.

Please feel free to contact TTB's National Revenue Center concerning any of the requirements that may not be clear to you. For your convenience, the mailing address and telephone number of the National Revenue Center are listed on the final page of this publication.

John Manfreda Administrator, Tax and Trade Bureau

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Liquor Laws and Regulations for Retail Dealers

Contents

1. General 2. Retail Dealers Must Register with TTB 3. Requirement to Amend Registration 4. Requirements on Retail Dealers Who Sell to Other Dealers 5. Closures on Bottles of Distilled Spirits 6. Refilling, Reusing and Disposing of Liquor Bottles 7. Prohibited Purchases of Distilled Spirits 8. Required Records 9. Inspection by Alcohol and Tobacco Tax and Trade Officers

1. General

Retail dealers of distilled spirits, wine or beer must comply with certain requirements of federal laws and regulations. Failure to comply with these requirements carries severe penalties and renders the dealer liable to criminal prosecution. This publication summarizes the more important provisions of federal laws and regulations applicable to retail dealers.

2. Retail Dealers Must Register with TTB

Although the special tax for retail dealers has been repealed, every retail dealer is still required to register with TTB using TTB F 5630.5d. Also remember that you still must pay any past due tax liabilities that were incurred for periods before the effective date of the repeal using TTB F 563 0.5a. For more information, call 1-800-937-8864 or visit the Special (Occupational) Tax Frequently Asked Questions