Code of Federal Regulations · Section
§ 19.201 — Definitions
27 C.F.R. § 19.201
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For purposes of this subpart, the following terms have the meanings indicated:
Dealer. A person that sells, or offers for sale, any alcohol product (distilled spirits, wines, and/or beer) fit for beverage use.
Retail dealer in liquors. A dealer that sells, or offers for sale, distilled spirits, wines, or beer to any person other than a dealer.
Wholesale dealer in liquors. A dealer that sells, or offers for sale, distilled spirits, wines, or beer to another dealer.
Authorizing Statute
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Recordkeeping by wholesale dealers26 U.S.C. § 5121
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Definitions31 U.S.C. § 9301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001