### Question
How does the law define retail dealer in beer?


### Answer
Under *26 U.S.C. § 5122*, **retail dealer in beer** is defined as:

> any dealer (other than a limited retail dealer) who sells, or offers for sale, beer, but not distilled spirits or wines, 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**

