27 CFR § 31.61
Single sale of liquors or warehouse receipts
April 24, 2020
A single sale of distilled spirits, wines, or beer, or a single sale of one or more warehouse receipts for distilled spirits, unattended by circumstances showing the person making the sale to be engaged in that activity as a business, does not subject the vendor to the registration and other requirements of this part.
(26 U.S.C. 5121, 5122)