Page:United States Statutes at Large Volume 72 Part 1.djvu/1386

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PUBLIC LAW 8 5 - 8 6 9 - S E P T. 2, 1958

[72 STAT.

"SEC. 5122. DEFINITIONS. " (a) RETAIL DEALER I N 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 I N 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 beer or wine on the occasion of any kind of entertainment, dance, picnic, bazaar, or festival held by it, or any person making sales of beer or wine 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. "SEC. 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 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 I N MORE T H A N O N E 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 or his delegate, 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 or his delegate 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. "(c)

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 oflBcers 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).

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