Rev. Ruling 60-354

Special Tax

Section 194.30 of the Liquor Dealers Regulations provides that proprietors of restaurants and other persons who serve liquors with meals to customers, though no separate or specific charge for the liquors is made, are required to pay special tax. Held, a person who sells coffee, tea or other beverage with distilled spirits added is liable for the special tax as a retail liquor dealer whether or not such coffee, tea or other beverage is served with meals.

26 U.S.C. 5122; 27 CFR 194.30