Rev. Rul. 57-324

Section 182.485 of the Industrial Alcohol Regulations provides in part that the proprietor of an industrial alcohol plant or an industrial alcohol bonded warehouse may sell or offer for sale taxpaid alcohol in the taxpaid storeroom provided in connection with such plant or warehouse without being required to pay special tax as a wholesale or retail liquor dealer, provided the sales are made from the plant or warehouse. Held , the above exemption from special tax liability does not apply to sales of taxpaid alcohol consummated at such plant or warehouse when delivery is made from another plant or warehouse at a different location even though the same proprietor operates both plants or warehouses. For a detailed discussion as to the place where sales may be consummated without incurring liability for special taxes by proprietors of industrial alcohol plants and bonded warehouses, see Revenue Ruling 57-174, C. B. 1957-1, 604.