26 USC 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.