Rev. Ruling 56-95
Liquor Dealer Records
Section 194.216 of the Regulations relating to Liquor Dealers requires that every wholesale liquor dealer shall keep a commercial record of receipts of distilled spirits, and specifies certain information which must be shown thereon. It also provides that additional information with respect to such receipts desired by the wholesale dealer may also be shown. Section 194.219 of the regulations requires, in part, that each page of the record maintained by the wholesale dealer bear a preprinted serial number. Held, the inclusion of items relating to products other than distilled spirits on prescribed records of receipt may be permitted, provided the additional information does not materially interfere with the intended purpose of the records (for example, if the number of such additional items does not predominate). Accordingly, applications to include wine, beer, and/or non-alcoholic items on prescribed records of receipt may be approved if such articles do not exclude distilled spirits on any sheet of the record and if the practice is not one that will defeat the purpose of prenumbering records of receipt. Any wholesale liquor dealer desiring to include items other than distilled spirits on prescribed records of receipt should make application therefor to the Assistant Regional Commissioner, Alcohol and Tobacco Tax, of the internal revenue region in which his business is conducted. Section 194.217 of the regulations, with respect to records of disposition of distilled spirits, is similarly interpreted.
26 U.S.C. 5114; 27 CFR 194.216 (27 CFR 194.236)
Note: This Rev. Rul. 56-95 modified by Rev. Rul. 56-351.