{"data":{"id":"us/27-cfr-19.204","jurisdiction":"us","citation":"27 CFR 19.204","heading":"Dealer records.","body":"Every dealer is required to maintain records of transactions. Distilled spirits transactions that appear in the records required by subpart V of this part will meet the proprietor's recordkeeping requirements as a dealer. For other transactions not covered in the distilled spirits plant records, such as retail sales of wine or beer in a restaurant at the distilled spirits plant, or operations as a wholesale dealer in wine or beer, the proprietor must keep the records specified for dealers in part 31 of this chapter.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 19—DISTILLED SPIRITS PLANTS","Subpart H—Dealer Registration and Recordkeeping"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"3cfb88650d669ef8d38bb4d65016acd3c1eaef049e981ab29ddd30f3b4d4feec","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.203","next":"us/27-cfr-19.221"},"notice":"GroundRules: Original legal text. Not legal advice."}