27 CFR § 6.44 - Free warehousing.

---
identifier: "/us/cfr/t27/s6.44"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 6.44 - Free warehousing."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "6.44"
section_name: "Free warehousing."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "6"
part_name: "“TIED-HOUSE”"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "15 U.S.C. 49-50; 27 U.S.C. 202 and 205; 44 U.S.C. 3504(h)."
regulatory_source: "T.D. ATF-74, 45 FR 63251, Sept. 23, 1980, unless otherwise noted."
cfr_part: "6"
---


# 6.44 Free warehousing.

The furnishing of free warehousing by delaying delivery of distilled spirits, wine, or malt beverages beyond the time that payment for the product is received, or if a retailer is purchasing on credit, delaying final delivery of products beyond the close of the period of time for which credit is lawfully extended, is the furnishing of a service or thing of value within the meaning of the Act.