27 CFR § 31.55 - Limited retail dealers.

---
identifier: "/us/cfr/t27/s31.55"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 31.55 - Limited retail dealers."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "31.55"
section_name: "Limited retail dealers."
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"
---


# 31.55 Limited retail dealers.

(a) *Sales by limited retail dealers.* Limited retail dealers, as described in § 31.35, are not required to register or keep records under this part.

(b) *Sales to limited retail dealers.* Retail dealers in liquors or beer who make sales at their registered places of business to limited retail dealers are not required under this part, solely by virtue of those sales, to register or keep records as wholesale dealers.