Rev. Rul. 58-318

Section 175.34 of the Regulations relating to Traffic in Containers of Distilled Spirits, with respect to domestic liquor bottles, and section 175.87 thereof, with respect to imported liquor bottles, require certain identifying indicia to be placed on each liquor bottle, as for example, the permit number of the manufacturer, symbol and number representing the name of the bottler, etc. Such sections also require that the words `Federal Law Forbids Sale or Reuse of This Bottle' be placed on each bottle. Section 175.62 of the regulations provides in part that no bottler shall use any liquor bottle except in connection with the sale of its contents. Held, empty bottles which bear the reuse clause but which do not contain indicia of the bottler do not fulfill the requirements for a liquor bottle under the regulations since the full indicia required would not be shown. Accordingly, such bottles may be used for display purposes without being drilled or without having the reuse clause obliterated, provided they are clearly marked as display bottles and the contents are properly identified. Such display bottles may not bear strip stamps. However, the use of a border or a design on a display stamp formed entirely of the printed words of the legend `Not genuine-for display purposes only' may be permitted. As an alternative, a plain strip of paper, of such color (one only) as the bottler may desire, may be used.