---
kind: "section"
citation: "26 U.S.C. § 5122"
title: "26"
title_heading: "Internal Revenue Code"
number: "5122"
heading: "Recordkeeping by retail dealers"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5122"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 51 — Distilled Spirits, Wines, and Beer"
  - "Subchapter A — Gallonage and Occupational Taxes"
  - "Part II — Miscellaneous Provisions"
  - "Subpart C — Recordkeeping and Registration by Dealers"
---

# §5122. Recordkeeping by retail dealers

- (a) **Receipts—** Every retail [dealer](/usc/26/5845.md?p=k) in liquors and every retail [dealer](/usc/26/5845.md?p=k) in beer shall provide and keep in his place of business a record in book form of all [distilled spirits](/usc/26/5002.md?p=a-8), 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](/usc/26/5002.md?p=a-8), 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](/usc/26/5845.md?p=k) in liquors and retail [dealers](/usc/26/5845.md?p=k) in beer to keep records of the disposition of [distilled spirits](/usc/26/5002.md?p=a-8), wines, or beer, in such form or manner and of such quantities as the Secretary may prescribe.
- (c) **Retail dealers—** For purposes of this section—
  - (1) **Retail dealer in liquors—** The term “retail [dealer](/usc/26/5845.md?p=k) in liquors” means any [dealer](/usc/26/5845.md?p=k) (other than a retail [dealer](/usc/26/5845.md?p=k) in beer or a limited retail [dealer](/usc/26/5845.md?p=k)) who sells, or offers for sale, [distilled spirits](/usc/26/5002.md?p=a-8), wines, or beer, to any person other than a [dealer](/usc/26/5845.md?p=k).
  - (2) **Retail dealer in beer—** The term “retail [dealer](/usc/26/5845.md?p=k) in beer” means any [dealer](/usc/26/5845.md?p=k) (other than a limited retail [dealer](/usc/26/5845.md?p=k)) who sells, or offers for sale, beer, but not [distilled spirits](/usc/26/5002.md?p=a-8) or wines, to any person other than a [dealer](/usc/26/5845.md?p=k).
  - (3) **Limited retail dealer—** The term “limited retail [dealer](/usc/26/5845.md?p=k)” means any fraternal, civic, church, labor, charitable, benevolent, or ex-servicemen’s organization making sales of [distilled spirits](/usc/26/5002.md?p=a-8), 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](/usc/26/5002.md?p=a-8), 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](/usc/26/5845.md?p=k).
  - (4) **Dealer—** The term “[dealer](/usc/26/5845.md?p=k)” has the meaning given such term by [section 5121(c)(3)](/usc/26/5121.md?p=c-3).
- (d) **Cross references—** For provisions relating to the preservation and inspection of records, and entry of premises for inspection, see section 5123.

## Source credit

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1345, § 5124; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; renumbered § 5122 and amended Pub. L. 109–59, title XI, § 11125(b)(6), Aug. 10, 2005, 119 Stat. 1955.)

## Notes

### 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 Amendment

Amendment 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.