§5122 — Title 26 Internal Revenue Code | U.S. Code

§5122 Recordkeeping by retail dealers

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— - Gallonage and Occupational Taxes › Part PART II— - MISCELLANEOUS PROVISIONS › Subpart Subpart C— - Recordkeeping and Registration by Dealers › § 5122

Last updated Apr 6, 2026|Official source

Summary

Retail sellers of liquor and beer must keep a written record or keep all invoices for every shipment of distilled spirits, wine, and beer they receive. The record or invoices must show how much was received, who it came from, and the date received. The Secretary can also require, by rule, that these sellers keep records showing where the alcohol goes if needed for law enforcement or to protect tax revenue. Definitions in short: a retail dealer in liquors sells spirits, wine, or beer to the public (except beer-only sellers and limited retail dealers); a retail dealer in beer sells only beer to the public (not spirits or wine); a limited retail dealer is certain clubs or groups or people who sell alcohol only at events and are not regular businesses; “dealer” is defined in section 5121(c)(3). For rules about keeping and inspecting records, see section 5123.

Title 26, §5122

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)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)For purposes of this section—

(1)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, distilled spirits, wines, or beer, to any person other than a dealer.

(2)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.

(3)The term “limited retail dealer” means any fraternal, civic, church, labor, charitable, benevolent, or ex-servicemen’s 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.

(4)The term “dealer” has the meaning given such term by section 5121(c)(3).

(d)For provisions relating to the preservation and inspection of records, and entry of premises for inspection, see section 5123.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5122, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1344; amended Pub. L. 94–455, title XIX, § 1905(a)(10), Oct. 4, 1976, 90 Stat. 1819, defined “retail dealer in liquors”, “retail dealer in beer”, and “limited retail dealer”, prior to repeal by Pub. L. 109–59, title XI, § 11125(a)(1)(D), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date. Another prior section 5122, act Aug. 16, 1954, ch. 736, 68A Stat. 621, related to definition of retail dealers in liquors and beer, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

2005—Pub. L. 109–59, § 11125(b)(6)(A), (B)(i), renumbered section 5124 of this title as this section, transferred section to this subpart so as to appear after section 5121, and substituted “Recordkeeping by retail dealers” for “Records” in section catchline. Subsec. (c). Pub. L. 109–59, § 11125(b)(6)(B)(iii), added subsec. (c). Former subsec. (c) redesignated (d). Pub. L. 109–59, § 11125(b)(6)(B)(ii), substituted “section 5123” for “section 5146”. Subsec. (d). Pub. L. 109–59, § 11125(b)(6)(B)(iii), redesignated subsec. (c) as (d). 1976—Subsec. (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” in two places.

Statutory Notes and Related Subsidiaries

Effective Date

of 2005 AmendmentAmendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.