Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 5132: Prohibited purchases by dealers

Misdemeanor

What this law says, in plain English

Dealers are prohibited from purchasing distilled spirits for resale except from licensed wholesale dealers or, for limited retail dealers, from retail dealers. Violations carry penalties under separate statutory sections.

Read the full statutory text

Except as provided in regulations prescribed by the Secretary, it shall be unlawful for a dealer to purchase distilled spirits for resale from any person other than a wholesale dealer in liquors who is required to keep the records prescribed by section 5121. A limited retail dealer may lawfully purchase distilled spirits for resale from a retail dealer in liquors. For penalty and forfeiture provisions applicable to violations of subsection (a), see sections 5687 and 7302.

Verify at the official source: Federal legislative text

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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.