Rev. Ruling 54-544
Importer's Basic Permit Required at Each Location
An importer of alcoholic beverages must obtain a separate Importer's Basic Permit covering each location at which he sells distilled spirits, wine, or malt beverages imported by him, even though he does not import such products at these locations. However, an importer holding an Importer's Basic Permit covering one address may sell at that address distilled spirits, wine, or malt beverages which he imported under an Importer's Basic Permit covering another address without obtaining a Wholesaler's Basic Permit.
27 U.S.C. 203; (27 CFR 1.20 - 1.23)