### Question
Can you define what wholesale dealer in liquors means?


### Answer
**Wholesale dealer in liquors** is defined as the following in *26 U.S.C. § 5112*:

> any dealer, other than a wholesale dealer in beer, who sells, or offers for sale, distilled spirits, wines, or beer, to another dealer

#### Citation:
  - *26 U.S.C. § 5112*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER > Subchapter A-Gallonage and Occupational Taxes > PART II-OCCUPATIONAL TAX > Subpart D-Wholesale Dealers**

