A bill to amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled spirits, wine, and beer.

Amends the Internal Revenue Code to repeal specified occupational taxes relating to distilled spirits, wine, and beer. Revises recordkeeping requirements for wholesale and retail liquor dealers. Requires liquor dealers who are subject to recordkeeping requirements to register with the Secretary of the Treasury. Makes it unlawful for any liquor dealer to purchase distilled spirits for resale from any person other than a wholesale dealer in liquor subject to recordkeeping requirements.