### Question
How does the law define bulk distilled spirits?


### Answer
Under *26 U.S.C. § 5002*, **bulk distilled spirits** is defined as:

> distilled spirits in a container having a capacity in excess of 1 wine gallon

#### Citation:
  - *26 U.S.C. § 5002*
  - 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**

