Retailer means a person engaged within the United States in the business of sales primarily to the public of covered goods.
31 CFR § 1027.100
Refer to 1010.100 of this chapter for general definitions not noted herein. To the extent there is a differing definition in 1010.100 of this chapter, the definition in this section is what applies to part 1027. Unless otherwise indicated, for purposes of this part: