Subpart E—Retail Dealers

        

Prior Provisions

A prior subpart E, consisting of sections 5121 to 5124, related to retail dealers, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313.

Subpart Referred to in Other Sections

This subpart is referred to in section 5112 of this title.

§5121. Imposition and rate of tax

(a) Retail dealers in liquors

Every retail dealer in liquors shall pay a special tax of $250 a year.

(b) Retail dealers in beer

Every retail dealer in beer shall pay a special tax of $250 a year.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1343; amended Pub. L. 94–455, title XIX, §1905(a)(9), (b)(3)(C), Oct. 4, 1976, 90 Stat. 1819, 1822; Pub. L. 100–203, title X, §10512(c), Dec. 22, 1987, 101 Stat. 1330–448.)

Prior Provisions

A prior section 5121, act Aug. 16, 1954, ch. 736, 68A Stat. 621, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Prior section 5121(a)(2) regarded wholesale dealers in liquors selling in quantities of less than 5 wine gallons as retail dealers liable to special tax. See section 5122(a) of this title.

Prior section 5121(b)(2) regarded wholesale dealers in beer selling in quantities of less than 5 gallons as retail dealers liable to special tax. See section 5122(b) of this title.

Prior section 5121(c) also described limited retail dealers. See section 5122(c) of this title.

Provisions similar to those comprising subsecs. (a)(1), (2) of this section were contained in prior section 5122(a), (c), act Aug. 16, 1954, ch. 736, 68A Stat. 621, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1987—Subsec. (a). Pub. L. 100–203, §10512(c)(1), substituted "$250" for "$54".

Subsec. (b). Pub. L. 100–203, §10512(c)(2), substituted "$250" for "$24".

Subsec. (c). Pub. L. 100–203, §10512(c)(3), struck out subsec. (c) which read as follows: "Every limited retail dealer shall pay a special tax of $4.50 for each calendar month in which sales are made as such dealer; except that the special tax shall be $2.20 for each calendar month in which only sales of beer or wine are made."

1976—Subsec. (a). Pub. L. 94–455, §1905(b)(3)(C), struck out provision for the issuance of a stamp denoting payment of the special tax.

Subsec. (c). Pub. L. 94–455, §1905(a)(9), substituted "$4.50" for "$2.20" as amount of special tax for each calendar month in which sales are made as such dealer, and inserted provision setting special tax at $2.20 for each calendar month in which only sales of beer or wine are made.

Effective Date of 1987 Amendment

Amendment by Pub. L. 100–203 effective Jan. 1, 1988, see section 10512(h) of Pub. L. 100–203, set out as an Effective Date note under section 5081 of this title.

Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.

Effective Date

Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.

Cross References

Due date of tax, see section 5142 of this title.

Method of payment of tax, see section 5142 of this title.

Section Referred to in Other Sections

This section is referred to in sections 5113, 5123, 5182 of this title.

§5122. Definitions

(a) Retail dealers in liquors

When used in this chapter, the term "retail dealer in liquors" means any dealer, other than a retail dealer in beer or a limited retail dealer, who sells, or offers for sale, any distilled spirits, wines, or beer, to any person other than a dealer.

(b) Retail dealer in beer

When used in this chapter, the term "retail dealer in beer" means any dealer, other than a limited retail dealer, who sells, or offers for sale, beer, but not distilled spirits or wines, to any person other than a dealer.

(c) Limited retail dealer

When used in this chapter, the term "limited retail dealer" means any fraternal, civic, church, labor, charitable, benevolent, or ex-servicemen's organization making sales of distilled spirits, wine or beer on the occasion of any kind of entertainment, dance, picnic, bazaar, or festival held by it, or any person making sales of distilled spirits, wine or beer to the members, guests, or patrons of bona fide fairs, reunions, picnics, carnivals, or other similar outings, if such organization or person is not otherwise engaged in business as a dealer.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1344; amended Pub. L. 94–455, title XIX, §1905(a)(10), Oct. 4, 1976, 90 Stat. 1819.)

Prior Provisions

A prior section 5122, act Aug. 16, 1954, ch. 736, 68A Stat. 621, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Prior section 5122(a) also provided for issuance of stamp denoting payment of special tax as "retail dealer in wines" or "retail dealer in wines and beer". See section 5121(a)(1) of this title.

Prior section 5122(c) related to "retail drug stores or pharmacies". See section 5121(a)(2) of this title.

Provisions similar to those comprising subsec. (c) of this section were contained in prior section 5121(c), act Aug. 16, 1954, ch. 736, 68A Stat. 620.

Amendments

1976—Subsec. (c). Pub. L. 94–455 inserted reference to distilled spirits.

Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.

Cross References

Businesses in more than one location, see section 5143 of this title.

Section Referred to in Other Sections

This section is referred to in sections 5002, 5113 of this title.

§5123. Exemptions

(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 person's 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).

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1344; amended Pub. L. 87–863, §4(a), Oct. 23, 1962, 76 Stat. 1142; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 100–647, title II, §2004(t)(3), Nov. 10, 1988, 102 Stat. 3610.)

Prior Provisions

A prior section 5123, act Aug. 16, 1954, ch. 736, 68A Stat. 621, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Former section 5123(a), (b)(3), and (c) related to "exemptions of brewers selling in eighth-barrel packages", "dealers making sales on purchaser dealers' premises" and "sales by retail dealers in liquidation". See section 5113(a), (d)(1), (2) and (e), respectively, of this title.

Amendments

1988—Subsecs. (c), (d). Pub. L. 100–647 added subsec. (c) and redesignated former subsec. (c) as (d).

1976—Subsec. (b)(1), (2). Pub. L. 94–455 struck out "or his delegate" after "Secretary".

1962—Subsec. (b)(3). Pub. L. 87–863 added par. (3).

Effective Date of 1988 Amendment

Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provisions of the Revenue Act of 1987, Pub. L. 100–203, title X, to which such amendment relates, see section 2004(u) of Pub. L. 100–647, set out as a note under section 56 of this title.

Effective Date of 1962 Amendment

Amendment by Pub. L. 87–863 effective July 1, 1962, see section 4(c) of Pub. L. 87–863, set out as a note under section 5113 of this title.

§5124. Records

(a) Receipts

Every retail dealer in liquors and every retail dealer in beer shall provide and keep in his place of business a record in book form of all distilled spirits, wines, and beer received, showing the quantity thereof and from whom and the dates received, or shall keep all invoices of, and bills for, all distilled spirits, wines, and beer received.

(b) Dispositions

When he deems it necessary for law enforcement purposes or the protection of the revenue, the Secretary may by regulations require retail dealers in liquors and retail dealers in beer to keep records of the disposition of distilled spirits, wines, or beer, in such form or manner and of such quantities as the Secretary may prescribe.

(c) Cross references

For provisions relating to the preservation and inspection of records, and entry of premises for inspection, see section 5146.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1345; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Prior Provisions

A prior section 5124, act Aug. 16, 1954, ch. 736, 68A Stat. 622, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Prior section 5124(b), (c) related to "inspection and preservation of records". See section 5146(a) of this title.

Prior section 5124(d) was a cross reference to a penalty provision relating to retail dealers' records.

Amendments

1976—Subsec. (b). Pub. L. 94–455 struck out "or his delegate" after "Secretary" in two places.

§5125. Cross references

(1) For provisions relating to prohibited purchases by dealers, see section 5117.

(2) For provisions relating to presumptions of liability as wholesale dealer in case of sale of 20 wine gallons or more, see section 5691(b).

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1345.)