Industry Circular Number: 58-12
|
Office of the Commissioner of Internal Revenue Alcohol and Tobacco Tax Division |
To download a PDF file, you must have Adobe Acrobat Reader software installed on your system. To download a free copy of Adobe Reader, click here. |
|
SOLICITATION OF ORDERS FROM LIQUOR DEALERS IN MISSISSIPPI Distillers, Rectifiers, and Bottlers of Distilled Spirits, Wholesalers and Importers of Distilled Spirits; and Others Concerned: Purpose. The purpose of this circular is to inform distillers, rectifiers, and bottlers of distilled spirits, as well as importers and wholesalers of such products, of the views of this office with respect to sales promotional activity in the State of Mississippi. Background. Recent investigations have indicated that distillers, rectifiers, and bottlers of distilled spirits, or importers or wholesalers of such products, have been soliciting Mississippi liquor dealers to purchase their products for resale in Mississippi, in violation of State law. Conclusion. Producers, importers, and wholesalers of alcoholic beverages who solicit liquor dealers located in Mississippi to purchase intoxicating liquors for resale in Mississippi, or otherwise induce, instigate, participate, or assist in any way, in the importation or transportation of intoxicating liquors into Mississippi for delivery or use therein, in violation of Mississippi law, are advised that in addition to the possibility of incurring criminal liability for violation of applicable Federal or State law involved in such transaction, will also jeopardize their Federal basic permits. This pronouncement involves no change in the existing and long established operating policy. Inquiries. Inquiries regarding this Industry Circular should refer to its number and be addressed to the Director, Alcohol and Tobacco Tax (O:AT:B), Washington 25, D. C. Dwight E. Avis
IRS D. C. 40110 |
