(a) Articles warehoused at one or more locations must be reported on the tax return representing the location where the articles will be offered for sale.
(b) Articles offered for sale at several locations must be reported on a tax return filed by one or more of the locations. The articles can be reported by a single location or apportioned among several locations.
authority: 18 U.S.C. 2341-2346,
26.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6109, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805;
44 U.S.C. 3504(h),
49 U.S.C. 782,
unless
source: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.
cite as: 27 CFR 46.236