§5122. Definitions

(a) Retail dealers in liquors

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

(b) Retail dealer in beer

When used in this chapter, the term "retail dealer in beer" means any dealer, other than a limited retail dealer, who sells, or offers for sale, beer, but not distilled spirits or wines, to any person other than a dealer.

(c) Limited retail dealer

When used in this chapter, the term "limited retail dealer" means any fraternal, civic, church, labor, charitable, benevolent, or ex-servicemen's organization making sales of distilled spirits, wine or beer on the occasion of any kind of entertainment, dance, picnic, bazaar, or festival held by it, or any person making sales of distilled spirits, wine or beer to the members, guests, or patrons of bona fide fairs, reunions, picnics, carnivals, or other similar outings, if such organization or person is not otherwise engaged in business as a dealer.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1344 ; amended Pub. L. 94–455, title XIX, §1905(a)(10), Oct. 4, 1976, 90 Stat. 1819 .)

Repeal of Section and Amendment and Redesignation of Section 5124 as 5122

Pub. L. 109–59, title XI, §11125(a)(1)(D), (b)(6), (c), Aug. 10, 2005, 119 Stat. 1953 , 1955, 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date:

(1) this section is repealed; and

(2) section 5124 of this title is transferred and inserted after section 5121 of this title and amended as follows:

(A) by striking the section catchline and inserting "§5122. Recordkeeping by retail dealers";

(B) in subsection (c), by substituting "section 5123" for "section 5146"; and

(C) by redesignating subsection (c) as (d) and inserting the following new subsection (c):

(c) Retail dealers

For purposes of this section-

(1) Retail dealer in liquors

The term "retail dealer in liquors" means any dealer (other than a retail dealer in beer or a limited retail dealer) who sells, or offers for sale, distilled spirits, wines, or beer, to any person other than a dealer.

(2) Retail dealer in beer

The term "retail dealer in beer" means any dealer (other than a limited retail dealer) who sells, or offers for sale, beer, but not distilled spirits or wines, to any person other than a dealer.

(3) Limited retail dealer

The term "limited retail dealer" means any fraternal, civic, church, labor, charitable, benevolent, or ex-servicemen's organization making sales of distilled spirits, wine or beer on the occasion of any kind of entertainment, dance, picnic, bazaar, or festival held by it, or any person making sales of distilled spirits, wine or beer to the members, guests, or patrons of bona fide fairs, reunions, picnics, carnivals, or other similar outings, if such organization or person is not otherwise engaged in business as a dealer.

(4) Dealer

The term "dealer" has the meaning given such term by section 5121(c)(3).

Prior Provisions

A prior section 5122, act Aug. 16, 1954, ch. 736, 68A Stat. 621 , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Prior section 5122(a) also provided for issuance of stamp denoting payment of special tax as "retail dealer in wines" or "retail dealer in wines and beer". See section 5121(a)(1) of this title.

Prior section 5122(c) related to "retail drug stores or pharmacies". See section 5121(a)(2) of this title.

Provisions similar to those comprising subsec. (c) of this section were contained in prior section 5121(c), act Aug. 16, 1954, ch. 736, 68A Stat. 620 .

Amendments

1976-Subsec. (c). Pub. L. 94–455 inserted reference to distilled spirits.

Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.