retail dealer in beer
Defined in 1 place of the United States Code.
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.
Source
- 2008–present26 U.S.C. § 5122Internal Revenue Code · Definitions · for purposes of this section
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.
Source
- 1994–200826 U.S.C. § 5122Internal Revenue Code · Definitions · for purposes of this section