(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 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, 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 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.
(3) Liquor stores operated by States, political subdivisions, etc. A State, a political subdivision of a State, or the District of Columbia shall not be required to pay more than one special tax as a retail dealer in liquors under section
5121 (a) regardless of the number of locations at which such State, political subdivision, or District carries on business as a retail dealer in liquors.
(c) Coordination of taxes under section 5121 No tax shall be imposed by section
5121 (a) with respect to a persons activities at any place during a year if such person has paid the tax imposed by section
5121 (b) with respect to such place for such year.
(d) 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).
