sale, distilled spirits, wines, or beer, to any person 
other than a dealer. 
‘‘(2) RETAIL DEALER IN BEER.—The term ‘re-
tail dealer in beer’ means any dealer who sells, or of-
fers for sale, beer, but not distilled spirits or wines, 
to any person other than a dealer. 
‘‘(3) DEALER.—The term ‘dealer’ has the 
meaning given such term by section 5121(c)(3).’’
(7) Section 5146 of such Code is moved to sub-
part C of part II of subchapter A of chapter 51 of 
such Code, inserted after section 5122, and redesig-
nated as section 5123. 
(8) Part II of subchapter A of chapter 51 of 
such Code is amended by inserting after subpart C 
the following new subpart: 
‘‘Subpart D—Other Provisions
‘‘Sec. 5131. Packaging distilled spirits for industrial uses. 
‘‘Sec. 5132. Prohibited purchases by dealers.’’
(9) Section 5116 of such Code is moved to sub-
part D of part II of subchapter A of chapter 51 of 
such Code, inserted after the table of sections, redes-
ignated as section 5131, and amended by inserting 
‘‘(as defined in section 5121(c))’’ after ‘‘dealer’’ in 
subsection (a).
(10) Subpart D of part II of subchapter A of 
chapter 51 of such Code is amended by adding at 
the end thereof the following new section: 
‘‘SEC. 5132. PROHIBITED PURCHASES BY DEALERS. 
‘‘(a) IN GENERAL.—Except as provided in regula-
tions prescribed by the Secretary, it shall be unlawful for 
a dealer to purchase distilled spirits from any person other 
than a wholesale dealer in liquors who is required to keep 
the records prescribed by section 5121. 
‘‘(b) PENALTY AND FORFEITURE.—
‘‘For penalty and forfeiture provisions applicable 
to violations of subsection (a), see sections 5687 and 
7302.’’ 
(11) Subsection (b) of section 5002 of such 
Code is amended—
(A) by striking ‘‘section 5112(a)’’ and in-
serting ‘‘section 5121(c)(3)’’, 
(B) by striking ‘‘section 5112’’ and insert-
ing ‘‘section 5121(c)’’, 
(C) by striking ‘‘section 5122’’ and insert-
ing ‘‘section 5122(c)’’. 
(12) Subparagraph (A) of section 5010(c)(2) of 
such Code is amended by striking ‘‘section 5134’’ 
and inserting ‘‘section 5114’’. 
(13) Subsection (d) of section 5052 of such 
Code is amended to read as follows:
‘‘(d) BREWER.—For purposes of this chapter, the 
term ‘brewer’ means any person who brews beer or pro-
duces beer for sale. Such term shall not include any person 
who produces only beer exempt from tax under section 
5053(e).’’
(14) The text of section 5182 of such Code is 
amended to read as follows: 
‘‘For provisions requiring recordkeeping by 
wholesale liquor dealers, see section 5112, and by re-
tail liquor dealers, see section 5122.’’
(15) Subsection (b) of section 5402 of such 
Code is amended by striking ‘‘section 5092’’ and in-
serting ‘‘section 5052(d)’’. 
(16) Section 5671 of such Code is amended by 
striking ‘‘or 5091’’. 
(17)(A) Part V of subchapter J of chapter 51 
of such Code is hereby repealed. 
(B) The table of parts for such subchapter J is 
amended by striking the item relating to part V. 
(18)(A) Sections 5142, 5143, and 5145 of such 
Code are moved to subchapter D of chapter 52 of 
such Code, inserted after section 5731, redesignated 
as sections 5732, 5733, and 5734, respectively, and 
amended by striking ‘‘this part’’ each place it ap-
pears and inserting ‘‘this subchapter’’.
(B) Section 5732 of such Code, as redesignated 
by subparagraph (A), is amended by striking ‘‘(ex-
cept the tax imposed by section 5131)’’ each place 
it appears. 
(C) Subsection (c) of section 5733 of such 
Code, as redesignated by subparagraph (A), is 
amended by striking paragraph (2) and by redesig-
nating paragraph (3) as paragraph (2). 
(D) The table of sections for subchapter D of 
chapter 52 of such Code is amended by adding at 
the end thereof the following:
‘‘Sec. 5732. Payment of tax. 
‘‘Sec. 5733. Provisions relating to liability for occupational taxes. 
‘‘Sec. 5734. Application of State laws.’’
(E) Section 5731 of such Code is amended by 
striking subsection (c) and by redesignating sub-
section (d) as subsection (c). 
(19) Subsection (c) of section 6071 of such 
Code is amended by striking ‘‘section 5142’’ and in-
serting ‘‘section 5732’’. 
(20) Paragraph (1) of section 7652(g) of such 
Code is amended—
(A) by striking ‘‘subpart F’’ and inserting 
‘‘subpart B’’, and 
(B) by striking ‘‘section 5131(a)’’ and in-
serting ‘‘section 5111(a)’’.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act, but shall not apply to taxes imposed for peri-
ods before such date.
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