### Question
How does the law define eligible wholesaler?


### Answer
Under *26 U.S.C. § 5011*, **eligible wholesaler** is defined as:

> any person which holds a permit under the Federal Alcohol Administration Act as a wholesaler of distilled spirits which is not a State or political subdivision thereof, or an agency of either

#### Citation:
  - *26 U.S.C. § 5011*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER > Subchapter A-Gallonage and Occupational Taxes > PART I-GALLONAGE TAXES > Subpart A-Distilled Spirits**

