---
kind: "section"
citation: "27 C.F.R. § 25.114"
title: "27"
number: "25.114"
heading: "Dealer records."
url: "https://uscodex.org/cfr/27/25.114"
---

# §25.114. Dealer records.


Every dealer is required to maintain records of transactions. Beer transactions that appear in the records required by [subpart U](/cfr/27/subpartU.md) 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](/cfr/27/part31.md) of this chapter.


## Notes

### Source

Source: T.D. TTB-79, 74 FR 37404, July 28, 2009, unless otherwise noted.

### Authority

Authority: 19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 5061, 5121, 5122-5124, 5222, 5401-5403, 5411-5417, 5551, 5552, 5555, 5556, 5671, 5673, 5684, 6011, 6061, 6065, 6091, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6651, 6656, 6676, 6806, 7342, 7606, 7805; 31 U.S.C. 9301, 9303-9308.

### Source

Source: T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted.