Rev. Rul. 56-8

Section 5352 of the Internal Revenue Code of 1954 provides that any person bottling, packaging, or repackaging taxpaid wine at premises other than a rectifying plant or a taxpaid distilled spirits bottling house shall, before commencing such operations, make application and receive permission to operate a taxpaid wine bottling house. The term `bottling' as used therein is interpreted in section 231.31 of the Taxpaid Wine Bottling House Regulations to include the rebottling of wine. Held, liquor dealers, in their capacity as such, may not bottle or rebottle wine. If taxpaid wine is to be bottled or rebottled on premises other than a rectifying plant or a taxpaid distilled spirits bottling house, a taxpaid wine bottling house must be established for such operations, even though the operations are infrequent and small quantities of wine are involved. This ruling should not, however, be construed as prohibiting the bottling or rebottling on bonded wine cellar premises of taxpaid wine reconditioned on such premises.