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Ruling 64-301

Rev. Ruling 64-301

Reuse of Cases for Distilled Spirits or Wine

There are no provisions of the Internal Revenue code of 1954 or the regulations thereunder which (1) required that a wholesale liquor dealer remove, obliterate, or efface the markings placed on cases of distilled spirits or wines by the original packager, (2) require serial numbers or other marks or brands to be placed on composite cases of distilled spirits or wines, or both, made up by a wholesale dealer, or (3) restrict in any way the reuse of emptied distilled spirits or wine cases.

Therefore, a wholesale liquor dealer is not required to remove, obliterate, or efface marks and brands from distilled spirits and wine cases when they are emptied or when reused to contain distilled spirits or wines, or both.

However, when such cases are reused to contain distilled spirits, wines, or both, and will also serve as the shipping container for interstate shipments, as contemplated by 18 U.S.C. 1263, they must be labeled or marked to clearly show the name and address of the consignee, the nature of the contents, and the quantity, pursuant to the requirements set forth in that section. Furthermore, any marks or brands on such containers which would be contrary to or in conflict with the requirements of that section must be removed, obliterated, or effaced.

Revenue Procedure 58-6, C.B. 1958-1, 689, is hereby superseded.

26 U.S.C. 7805; 26 CFR 301.7805-1

Note: This Rev. Rul. 64-301 superseded in part by Rev. Rul. 71-172.

Last updated: May 2, 2024