§5112. Definitions

(a) Dealer

When used in this subpart, subpart E, or subpart G, the term "dealer" means any person who sells, or offers for sale, any distilled spirits, wines, or beer.

(b) Wholesale dealer in liquors

When used in this chapter, the term "wholesale dealer in liquors" means any dealer, other than a wholesale dealer in beer, who sells, or offers for sale, distilled spirits, wines, or beer, to another dealer.

(c) Wholesale dealer in beer

When used in this chapter, the term "wholesale dealer in beer" means a dealer who sells, or offers for sale, beer, but not distilled spirits or wines, to another dealer.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1340 .)

Repeal of Section and Redesignation of Section 5132 as 5112

Pub. L. 109–59, title XI, §11125(a)(1)(C), (b)(3)(A), (c), Aug. 10, 2005, 119 Stat. 1953 , 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, this section is repealed and section 5132 of this title is redesignated section 5112.

Prior Provisions

A prior section 5112, act Aug. 16, 1954, ch. 736, 68A Stat. 618 , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Prior section 5112(a) also provided for issuance of stamp denoting payment of special tax as "wholesale dealer in wines" or "wholesale dealer in wines and beer". See section 5111(a) of this title.