### Question
What does retail dealer in liquors mean?


### Answer
**Retail dealer in liquors** has the following meaning in *26 U.S.C. § 5122*:

> any dealer (other than a retail dealer in beer or a limited retail dealer) who sells, or offers for sale, distilled spirits, wines, or beer, to any person other than a dealer

#### Citation:
  - *26 U.S.C. § 5122*
  - 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**

