### Question
How is the "retail dealer in beer" defined?


### Answer
The term **retail dealer in beer** is defined in *26 U.S.C. § 5122* as follows -

> 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-OCCUPATIONAL TAX > Subpart E-Retail Dealers**

