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INTERNAL REVENUE CODE OF 19 54
SEC. 5106. DRAWBACK.
Under regulations prescribed by the Secretary or his delegate, a drawback shall be allowed on all stills and worms manufactured for export (and actually exported) on which the tax has been paid. Subpart D—Wholesale Dealers Sec. Sec. Sec. Sec. Sec.
5111. 5112. 5113. 5114. 5115.
Imposition and rate of tax. Definitions of wholesale dealers. Exemptions. Records. Marking and stamping packages filled on premises of wholesale dealers. Sec. 5116. Sign required on premises. SEC. 5111. IMPOSITION AND RATE OF TAX. (a) W H O L E S A L E D E A L E R S I N L I Q U O R S. —
(1) GENERAL.—Every wholesale dealer in liquors shall pay a special tax of $200 a year. (2) RETAILERS SELLING AT WHOLESALE.—A qualified retail dealer in liquors may not sell distilled spirits, wines, or beer in quantities of 5 wine gallons or more to the same person at the same time without incurring liability to special tax as a wholesale dealer in liquors. No retail dealer in liquors shall be held to be a wholesale dealer in liquors solely by reason of sales of 5 wine gallons or more to the same person at the same time if such sales are for immediate consumption on the premises where sold. (b) WHOLESALE DEALERS IN B E E R. —
(1) GENERAL.—Wholesale dealers in beer shall pay a special tax of $100 a year. (2) RETAILERS SELLING AT WHOLESALE.—A qualified retail dealer in beer may not sell such beer in quantities of 5 gallons or more to the same person at the same time without incurring liability to special tax as a wholesale dealer in beer. No retail dealer in beer shall be held to be a wholesale dealer in beer solely by reason of sales of 5 gallons or more to the same person at the same time if such sales are for immediate consumption on the premises where sold. SEC. 5112. DEFINITIONS OF WHOLESALE DEALERS. (a) WHOLESALE D E A L E R I N LIQUORS.—Except as otherwise pro-
vided, every person who sells, or offers for sale, foreign or domestic distilled spirits, wines, or beer in quantities of 5 wine gallons or more to the same person at the same time shall be regarded as a wholesale dealer in liquors. The Secretary or his delegate may, by regulations, provide for the issuance of a stamp denoting payment of such special tax as a "wholesale dealer in wines" or a "wholesale dealer in wines and beer" if, as the case may be, wines only, or wines and beer only, are sold by a wholesale dealer in liquors. (b) WHOLESALE D E A L E R IN B E E R. — E x c e p t as otherwise provided,
every person who sells, or offers for sale, beer in quantities of 5 gallons or more, to the same person at the same time, and who does not deal in distilled spirits or wines at wholesale, shall be regarded as a wholesale dealer in beer.
§5106
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