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


### Answer
The term **dealer** is defined in *26 U.S.C. § 5121* as follows -

> any person who sells, or offers for sale, any distilled spirits, wines, or beer

#### Citation:
  - *26 U.S.C. § 5121*
  - 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**

