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Title 26 — Internal Revenue CodeRelease 119-73not60

§5002 Definitions

Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part I— GALLONAGE TAXES › Subpart A— Distilled Spirits › § 5002

Last updated Apr 5, 2026|Official source

Summary

Defines common words used for distilled spirits, plants, people, containers, and measurements. Distilled spirits plant: a place approved under subchapter B to do distilled spirits work. Distilled spirits operation: any activity that needs that approval. Bonded premises: the part of a plant where those operations may happen. Distiller: a person who makes spirits, prepares mash/wort/wash for distillation (not when making wine, beer, or vinegar), separates alcohol from fermented stuff, or has a still while making or keeping mash. Processor: someone who manufactures, mixes, or otherwise processes distilled spirits or makes an item; this includes rectifiers, bottlers, and denaturers. Processor does not include a distiller’s normal operations, mixing after tax for immediate use, or an apothecary making medicines unfit to drink. Warehouseman: a person who stores bulk distilled spirits. Distilled spirits (or spirits): ethyl alcohol/ethanol in any form. Bulk distilled spirits: in containers over 1 wine gallon. Proof spirits: liquid with half its volume alcohol of specific gravity 0.7939 at 60°F. Proof gallon: a U.S. gallon of proof spirits. Container and approved container: any receptacle for spirits, with approved ones authorized by the Secretary. Article: a product made using denatured spirits. Export includes shipments to U.S. possessions. Other specific terms appear in sections 5102, 5121(c)(3), 5121(c), 5122(c), and chapter 79.

Full Legal Text

Title 26, §5002

Internal Revenue Code — Source: USLM XML via OLRC

(a)For purposes of this chapter—
(1)The term “distilled spirits plant” means an establishment which is qualified under subchapter B to perform any distilled spirits operation.
(2)The term “distilled spirits operation” means any operation for which qualification is required under subchapter B.
(3)The term “bonded premises”, when used with respect to distilled spirits, means the premises of a distilled spirits plant, or part thereof, on which distilled spirits operations are authorized to be conducted.
(4)The term “distiller” includes any person who—
(A)produces distilled spirits from any source or substance,
(B)brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation),
(C)by any process separates alcoholic spirits from any fermented substance, or
(D)making or keeping mash, wort, or wash, has a still in his possession or use.
(5)(A)The term “processor”, when used with respect to distilled spirits, means any person who—
(i)manufactures, mixes, or otherwise processes distilled spirits, or
(ii)manufactures any article.
(B)The term “processor” includes (but is not limited to) a rectifier, bottler, and denaturer.
(6)In applying paragraph (5), there shall not be taken into account—
(A)Any process which is the operation of a distiller.
(B)Any mixing (after determination of tax) of distilled spirits for immediate consumption.
(C)Any process performed by an apothecary with respect to distilled spirits which such apothecary uses exclusively in the preparation or making up of medicines unfit for use for beverage purposes.
(7)The term “warehouseman”, when used with respect to distilled spirits, means any person who stores bulk distilled spirits.
(8)The terms “distilled spirits”, “alcoholic spirits”, and “spirits” mean that substance known as ethyl alcohol, ethanol, or spirits of wine in any form (including all dilutions and mixtures thereof from whatever source or by whatever process produced).
(9)The term “bulk distilled spirits” means distilled spirits in a container having a capacity in excess of 1 wine gallon.
(10)The term “proof spirits” means that liquid which contains one-half its volume of ethyl alcohol of a specific gravity of 0.7939 at 60 degrees Fahrenheit (referring to water at 60 degrees Fahrenheit as unity).
(11)The term “proof gallon” means a United States gallon of proof spirits, or the alcoholic equivalent thereof.
(12)The term “container”, when used with respect to distilled spirits, means any receptacle, vessel, or form of package, bottle, tank, or pipeline used, or capable of use, for holding, storing, transferring, or conveying distilled spirits.
(13)The term “approved container”, when used with respect to distilled spirits, means a container the use of which is authorized by regulations prescribed by the Secretary.
(14)Unless another meaning is distinctly expressed or manifestly intended, the term “article” means any substance in the manufacture of which denatured distilled spirits are used.
(15)The terms “export”, “exported”, and “exportation” include shipments to a possession of the United States.
(b)(1)For definition of manufacturer of stills, see section 5102.
(2)For definition of dealer, see section 5121(c)(3).
(3)For definitions of wholesale dealers, see section 5121(c).
(4)For definitions of retail dealers, see section 5122(c).
(5)For definitions of general application to this title, see chapter 79.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5002, act Aug. 16, 1954, ch. 736, 68A Stat. 597, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. Provisions similar to those comprising subsec. (a)(6), (9), and (11) of this section were contained in prior section 5213(a)(1) and 5319(1), (2), and (7), act Aug. 16, 1954, ch. 736, 68A Stat. 639, 661, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

2005—Subsec. (b)(2). Pub. L. 109–59, § 11125(b)(13)(A), substituted “section 5121(c)(3)” for “section 5112(a)”. Subsec. (b)(3). Pub. L. 109–59, § 11125(b)(13)(B), substituted “section 5121(c)” for “section 5112”. Subsec. (b)(4). Pub. L. 109–59, § 11125(b)(13)(C), substituted “section 5122(c)” for “section 5122”. 1994—Subsec. (b)(1) to (6). Pub. L. 103–465 redesignated pars. (2) to (6) as (1) to (5), respectively, and struck out former par. (1) which provided a cross reference to section 5041(c) of this title for definition of “wine gallon”. 1979—Subsec. (a)(1). Pub. L. 96–39 substituted “distilled spirits operation” for “operation, or any combination of operations, for which qualification is required under such subchapter”. Subsec. (a)(2), (3). Pub. L. 96–39 added par. (2) and redesignated former par. (2) as (3). Former par. (3), defining “bottling premises”, was struck out. Subsec. (a)(4). Pub. L. 96–39 redesignated par. (5) as (4). Former par. (4), defining “bonded warehouseman”, was struck out. Subsec. (a)(5) to (7). Pub. L. 96–39 added pars. (5) to (7) and redesignated former pars. (5) to (7) as (4), (8), and (10), respectively. Subsec. (a)(8). Pub. L. 96–39 redesignated former par. (6) as (8). Former par. (8) redesignated (11). Subsec. (a)(9). Pub. L. 96–39 added par. (9) and redesignated par. (9) as (12). Subsec. (a)(10) to (15). Pub. L. 96–39 redesignated former pars. (7) to (12) as (10) to (15), respectively. Subsec. (b). Pub. L. 95–39 struck out par. (2) which provided for a cross reference to section 5082 for a definition of rectifier and redesignated pars. (3) to (7) as (2) to (6), respectively. 1976—Subsec. (a)(10). Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1965—Subsec. (a). Pub. L. 89–44 added par. (12).

Statutory Notes and Related Subsidiaries

Effective Date

of 2005 Amendment Pub. L. 109–59, title XI, § 11125(c), Aug. 10, 2005, 119 Stat. 1957, provided that: “The

Amendments

made by this section [see Tables for classification] shall take effect on July 1, 2008, but shall not apply to taxes imposed for periods before such date.”

Effective Date

of 1994 AmendmentAmendment by Pub. L. 103–465 effective Jan. 1, 1995, see section 136(d) of Pub. L. 103–465, set out as a note under section 5001 of this title.

Effective Date

of 1979 AmendmentAmendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.

Effective Date

of 1965 Amendment Pub. L. 89–44, title VIII, § 807(c), June 21, 1965, 79 Stat. 164, provided that: “The

Amendments

made by subsections (a) and (b) [amending this section and section 5053 of this title] shall take effect on July 1, 1965.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 5002

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60