Current through November 30, 2024
Section 6.85 - Temporary retailers(a)General. The furnishing of things of value to a temporary retailer does not constitute a means to induce within the meaning of section 105(b)(3) of the Act.(b)Definition. For purposes of administering this part, a temporary retailer is a dealer who is not engaged in business as a retailer for more than four consecutive days per event, and for not more than five events in a calendar year.T.D. ATF-364, 60 FR 20423, 4/26/1995