Rev. Rul. 56-353

Request has been received for permission to haul tank trucks containing distilled spirits, wine, or beer, by railroad flatcars between various points on a railroad in the same manner as alcohol, and for the unloading at the point of destination of the railroad by an authorized trucking company not necessarily the trucking company loading it at the point of shipment.

Revenue Ruling 54-479, C.B. 1954-2, 480, provides that the owner of semi-trailers, other wise qualified to transport alcohol, may transport such alcohol in semi-trailers which are loaded on flatcars for hauling between certain points on the railroad and subsequently deliver the alcohol to the premises of the consignee. Similar treatment has now been requested in the case of distilled spirits, wine, and beer where shipments thereof are authorized to be made in tank trucks. The Revenue Ruling implies that the semi-trailer must be unloaded from the railroad flatcar and delivered to the premises of the consignee by the same trucking company loading it at the point of shipment. It has now been requested that, where circumstances warrant, another trucking company be permitted to handle the unloading and delivery.

For the purposes of this ruling, the term `semi-trailer' means a tank truck or van-type truck so constructed and equipped that all openings could be closed and sealed, and includes self-propelled and full trailer, as well as semi-trailer, trucks.

Alcohol, denatured alcohol, and denatured rum may be transported by semi-trailer, subject to the permit procedure of the regulations applicable thereto, for subsequent loading of the semi-trailer on railroad flatcars for hauling between various points on a railroad and for unloading and delivery at the point of destination by an authorized trucking company to consignees who have been authorized to receive these commodities. Proprietary solvents and lacquer thinners may also be transported by such means, but shipment in tank trucks may be made only where such shipments have been authorized. Distilled spirits, wine, and beer may be similarly transported, pursuant to the applicable provisions of the regulations relating to the Production of Distilled Spirits; the Production of Brandy; the Warehousing of Distilled Spirits; the Rectification of Spirits and Wines; Wine; and Beer.

This method of transportation may be employed only where (1) shipment by the type of truck to be used is authorized by the respective regulations, (2) the truck conforms to the requirements of regulations, and (3) such shipments are made in accordance with the provisions of the regulations. Where shipment necessitates the transportation by a connecting carrier pursuant to an approved bill of lading, such carrier may unload the semi-trailer from the railroad flatcar at the point of destination and deliver it to the consignee.

In the case of transfers in bond to an industrial alcohol bonded warehouse, denaturing plant, or an internal revenue bonded warehouse, the transfer papers covering the shipment should be forwarded immediately by mail to the storekeeper-gauger at the receiving warehouse or plant.

Revenue Ruling 54-479, supra , is hereby modified.