### Question
How is the "dealer" defined?


### Answer
The term **dealer** is defined in *26 U.S.C. § 5845* as follows -

> any person, not a manufacturer or importer, engaged in the business of selling, renting, leasing, or loaning firearms and shall include pawnbrokers who accept firearms as collateral for loans

#### Citation:
  - *26 U.S.C. § 5845*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 53-MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS > Subchapter B-General Provisions and Exemptions > PART I-GENERAL PROVISIONS**

