### Question
What is the definition of brewer?


### Answer
The definition of **brewer** is as follows in *26 U.S.C. § 5052*:

> 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**

