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


### Answer
**Wholesale dealer in beer** is defined as the following in *26 U.S.C. § 5121*:

> any dealer who sells, or offers for sale, beer, but not distilled spirits or wines, to another dealer

#### Citation:
  - *26 U.S.C. § 5121*
  - 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-MISCELLANEOUS PROVISIONS > Subpart C-Recordkeeping and Registration by Dealers**

