### Question
What is the definition of dealer?


### Answer
The definition of **dealer** is as follows in *26 U.S.C. § 5112*:

> any person who sells, or offers for sale, any distilled spirits, wines, or beer

#### 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**

