### Question
How is the term dealer defined?


### Answer
The term **dealer** is defined in *26 U.S.C. § 5122* as the following:

> given such term by section 5121(c)(3).

#### 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**

