{"data":{"id":"us/27-cfr-479.39","jurisdiction":"us","citation":"27 CFR 479.39","heading":"Engaging in more than one business at the same location.","body":"If more than one business taxable under 26 U.S.C. 5801, is carried on at the same location during a taxable year, the special (occupational) tax imposed on each such business must be paid. This section does not require a qualified manufacturer or importer to qualify as a dealer if such manufacturer or importer also engages in business on his qualified premises as a dealer. However, a qualified manufacturer who engages in business as an importer must also qualify as an importer. Further, a qualified dealer is not entitled to engage in business as a manufacturer or importer.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE","SUBCHAPTER B—FIREARMS AND AMMUNITION","PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS","Subpart D—Special (Occupational) Taxes"],"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":"45a836c99ac18bb660a170db2bfb8e6a9b52bba2cf6f35b1545debf6374faabc","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-479.38","next":"us/27-cfr-479.40"},"notice":"GroundRules: Original legal text. Not legal advice."}