Section 20.175 - Shipment for account of another dealer(a) A dealer may order specially denatured spirits shipped directly from a denaturer or another dealer to a customer (dealer or user).(b) The dealer who ordered the shipment of specially denatured spirits shall forward a copy of his or her permit, Form 5150.9, and the consignee's permit, Form 5150.9, to the person actually shipping the specially denatured spirits.(c) The dealer who ordered the shipment shall be liable for the tax while the specially denatured spirits are in transit and the person actually shipping the specially denatured spirits shall not be liable except as provided in 26 U.S.C. 5001(a)(4) and (5) .T.D. ATF-199, 50 FR 9162, 3/6/1985, as amended at T.D. ATF-476, 67 FR 17939 , 4/12/2002; 67 FR 20868 , 4/26/2002; 81 FR 59459 , 10/31/2016