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


### Answer
The term **brewer** is defined in *26 U.S.C. § 5052* as follows -

> any person who brews beer or produces beer for sale

#### Citation:
  - *26 U.S.C. § 5052*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER > Subchapter A-Gallonage and Occupational Taxes > PART I-GALLONAGE TAXES > Subpart D-Beer**

