(a) Sales by proprietors of controlled premises No proprietor of a distilled spirits plant, bonded wine cellar, taxpaid wine bottling house, 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 at his distilled spirits plant, bonded wine cellar, taxpaid wine bottling house, 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, taxpaid wine bottling house, 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, on such proprietor shall have more than one place of sale, as to each distilled spirits plant, bonded wine cellar, taxpaid wine bottling house, 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, by a political subdivision of a State 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, subdivision, or District, if such State, political subdivision, or District has paid the applicable special tax imposed under section
5121, and if such State, 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 vendors 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 purchasers 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 purchasers 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
(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 distilled spirits, 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).
(g) Coordination of taxes under section 5111 No tax shall be imposed by section
5111 (a) with respect to a persons activities at any place during a year if such person has paid the tax imposed by section
5111 (b) with respect to such place for such year.
