27 CFR § 31.141 - Unlawful purchases of distilled spirits.

---
identifier: "/us/cfr/t27/s31.141"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 31.141 - Unlawful purchases of distilled spirits."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "31.141"
section_name: "Unlawful purchases of distilled spirits."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "31"
part_name: "ALCOHOL BEVERAGE DEALERS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5001, 5002, 5121, 5122-5124, 5131, 5132, 5206, 5207, 5273, 5301, 5352, 5555, 5603, 5613, 5681, 5687, 6061, 6065, 6071, 6091, 6103, 6109, 6723, 6724, 7805."
regulatory_source: "T.D. TTB-79, 74 FR 37407, July 28, 2009, unless otherwise noted."
cfr_part: "31"
---


# 31.141 Unlawful purchases of distilled spirits.

(a) *General.* It is unlawful for any dealer to purchase distilled spirits for resale from any person other than:

(1) A wholesale dealer (including a State, a political subdivision of a State, the District of Columbia, and a distilled spirits plant) who is required to keep records under §§ 31.151 through 31.163 pertaining to the place where the distilled spirits are purchased;

(2) A retail liquor store operated by a State, a political subdivision of a State, or the District of Columbia; or

(3) A person not required to register as a wholesale liquor dealer, as provided in §§ 31.62, 31.63, 31.66, and 31.67.

(b) *Special provision for limited retail dealers.* A limited retail dealer may purchase distilled spirits from a retail dealer in liquors for resale.

(26 U.S.C. 5132)