{"data":{"id":"us/27-cfr-25.114","jurisdiction":"us","citation":"27 CFR 25.114","heading":"Dealer records.","body":"Every dealer is required to maintain records of transactions. Beer transactions that appear in the records required by subpart U of this part will meet the brewer's recordkeeping requirements as a dealer. For other transactions not covered in the brewery records, such as retail sales of wine or distilled spirits in a restaurant at the brewery, or operations as a wholesale dealer in wine or distilled spirits, the brewer 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 25—BEER","Subpart I—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":"b23bc4e6e36fbd717ef9c7af19e0d0f8b397cfbf210ea123114bb15eead4ee3e","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-25.113","next":"us/27-cfr-25.141"},"notice":"GroundRules: Original legal text. Not legal advice."}