Subpart E - Retail Dealers

26 USC 5121 - Imposition and rate of tax

(a) Retail dealers in liquors 
Every retail dealer in liquors shall pay a special tax of $250 a year.
(b) Retail dealers in beer 
Every retail dealer in beer shall pay a special tax of $250 a year.

26 USC 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-servicemens 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.

26 USC 5123 - Exemptions

(a) Wholesale dealers 

(1) Wholesale dealers in liquors 
No special tax shall be imposed under section 5121 (a) or (b) on any dealer by reason of the selling, or selling, or offering for sale, of distilled spirits, wines, or beer at any location where such dealer is required to pay special tax under section 5111 (a).
(2) Wholesale dealers in beer 
No special tax shall be imposed under section 5121 (b) on any dealer by reason of the selling, or offering for sale, of beer at any location where such dealer is required to pay special tax under section 5111 (b).
(b) Business conducted in more than one location 

(1) Retail dealers at large 
Any retail dealer in liquors or retailer dealer in beer whose business is such as to require him to travel from place to place in different States of the United States may, under regulations prescribed by the Secretary, procure a special tax stamp At Large covering his activities throughout the United States with the payment of but one special tax as a retail dealer in liquors or as a retail dealer in beer, as the case may be.
(2) Dealers on trains, aircraft, and boats 
Nothing contained in this chapter shall prevent the issue, under such regulations as the Secretary may prescribe, of special tax stamps to
(A) persons carrying on the business of retail dealers in liquors, or retail dealers in beer, on trains, aircraft, boats or other vessels, engaged in the business of carrying passengers; or
(B) persons carrying on the business of retail dealers in liquors or retail dealers in beer on boats or other vessels operated by them, when such persons operate from a fixed address in a port or harbor and supply exclusively boats or other vessels, or persons thereon, at such port or harbor.
(3) Liquor stores operated by States, political subdivisions, etc. 
A State, a political subdivision of a State, or the District of Columbia shall not be required to pay more than one special tax as a retail dealer in liquors under section 5121 (a) regardless of the number of locations at which such State, political subdivision, or District carries on business as a retail dealer in liquors.
(c) Coordination of taxes under section 5121 
No tax shall be imposed by section 5121 (a) with respect to a persons activities at any place during a year if such person has paid the tax imposed by section 5121 (b) with respect to such place for such year.
(d) Cross references 

(1) For exemption of proprietors of distilled spirits plants, bonded wine cellars, and breweries from special tax as dealers, see section 5113 (a).
(2) For provisions relating to sales by creditors, fiduciaries, and officers of courts, see section 5113 (c)(1).
(3) For provisions relating to sales by retiring partners or representatives of deceased partners to incoming or remaining partners, see section 5113 (c)(2).
(4) For provisions relating to return of liquors for credit, refund, or exchange, see section 5113 (c)(3).
(5) For provisions relating to sales by retail dealers in liquidation, see section 5113 (e).

26 USC 5124 - Records

(a) Receipts 
Every retail dealer in liquors and every retail dealer in beer shall provide and keep in his place of business a record in book form of all distilled spirits, wines, and beer received, showing the quantity thereof and from whom and the dates received, or shall keep all invoices of, and bills for, all distilled spirits, wines, and beer received.
(b) Dispositions 
When he deems it necessary for law enforcement purposes or the protection of the revenue, the Secretary may by regulations require retail dealers in liquors and retail dealers in beer to keep records of the disposition of distilled spirits, wines, or beer, in such form or manner and of such quantities as the Secretary may prescribe.
(c) Cross references 
For provisions relating to the preservation and inspection of records, and entry of premises for inspection, see section 5146.

26 USC 5125 - Cross references

(1) For provisions relating to prohibited purchases by dealers, see section 5117.
(2) For provisions relating to presumptions of liability as wholesale dealer in case of sale of 20 wine gallons or more, see section 5691 (b).