Rev. Ruling 57-26
Wholesaler's Basic Permit
Advice has been requested whether distilled spirits, wine, or malt beverages may be purchased for sale at wholesale within a state without first obtaining a wholesaler's basic permit.
Section 3 of the Federal Alcohol Administration Act provided in part as follows:
"In order effectively to regulate interstate or foreign commerce in distilled spirits, wine, and malt beverages, to enforce the twenty-first amendment, and to protect the revenue and enforce the postal laws with respect to distilled spirits, wine, and malt beverages: * * * (c) is shall be unlawful, except pursuant to a basic permit issued under this Act * * * (1) to engage in the business of purchasing for resale at wholesale distilled spirits, wine, or malt beverages; or (2) for any person so engaged to receive or to sell, offer or deliver for sale, contract to sell, or ship, in interstate or foreign commerce, directly or indirectly or through an affiliate, distilled spirits, wine, or malt beverages so purchased."
It is held that, pursuant to the above provisions of law, no person may engage in the business of purchasing either distilled spirits, wine, or malt beverages for resale at wholesale without possessing a wholesaler's basic permit under the Act, even though such purchases and sales are confined to interstate commerce and the question of whether or not the alcoholic beverages are manufactured in the state where purchased and sold is immaterial.
27 U.S.C. 203; 27 CFR 1.22