Page:United States Statutes at Large Volume 68A.djvu/661

 CH. 51—DISTILLED SPIRITS, WINES, AND BEER

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quantities of less than 5 wine gallons without incurring liability to special tax as a retail dealer in liquors. (b) R E T A I L D E A L E R S IN B E E R. —

(1) GENERAL.—Retail dealers in beer shall pay a special tax of $22 a year. (2) WHOLESALERS SELLING AT RETAIL.—A qualified

wholesale

dealer in beer may not sell such beer in quantities of less than 5 gallons without incurring liability to special tax as a retail dealer in beer. (c) LIMITED D E A L E R S IN W I N E S AND BEER.—Notwithstanding the

provisions of this part, each person making sales of beer or wine to the members, guests, or patrons of bona fide fairs, reunions, picnics, carnivals, or other similar outings, and each fraternal, civic, church, labor, charitable, benevolent, or ex-servicemen's organization, making sales of beer or wine on the occasion of any kind of entertainment, dance, picnic, bazaar, or festival held by it, if such person or organization is not otherwise engaged in business as a wholesale or retail liquor dealer or as a wholesale or retail beer dealer, shall pay, before any such sales are made and in lieu of the special taxes imposed by subsections (a) and (b), a special tax of $2.20 as a retaU dealer in beer, if beer only is sold, or a special tax of $2.20 as a retail dealer in liquors if wine only, or wine and beer only are sold, for each calendar month in which any such sales are made. SEC. 5122 DEFINITIONS. (a) R E T A I L DEALERS IN LIQUORS.—Except as otherwise provided,

every person who sells, or offers for sale, foreign or domestic distUled spirits, wines, or beer in quantities of less than 5 wine gallons to the same person at the same time shall be regarded as a retail dealer in liquors: Provided, That the Secretary or his delegate may, by regulations, provide for the issuance of a stamp denoting payment of such special tax as a "retail dealer in wines" or a "retail dealer in wines and beer" if, as the case may be, wines only, or wines and beer only, are sold by a retail dealer in liquors. (b) R E T A I L DEALERS IN BEER.—Except as otherwise provided,

everv person who sells, or offers for sale, beer in less quantities than 5 gallons to the same person at the same time, and does not deal in distUled spirits or wines, shall be regarded as a retail dealer in beer. (c) R E T A I L D R U G STORES OR PHARMACIES.—The tax required to

be paid by section 5121(a)(1) shall, in the case of a retail drug store or pharmacy making sales of liquors through a duly licensed pharmacist, be designated as a "medicinal spirits stamp tax. " SEC. 5123. EXEMPTIONS. (a) B R E W E R S SELLING IN EIGHTH-BARREL PACKAGES.—No collec-

tion of special tax as a retail dealer in beer shall be made from brewers for selling beer of their own manufacture in eighth-barrel packages. (b) B U S I N E S S CONDUCTED IN M O R E T H A N O N E LOCATION.— (1) R E T A I L DEALERS AT LARGE.—Any retail dealer in liquors or

retail 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 or his delegate, procure a special tax stamp "At Large" covering his activities throughout the United States with the payment of b u t one special § 5123(b)(1)

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