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On the local government's point of view. Dealer means one whose business is to buy and sell mechandise, goods, and chattel as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. Retailer on the other hand means one who sells commodities to a purchaser for the latter's own consumption, irrespective of the quantity of the commodity sold. A retailer is commonly taxed more by the local government unit than the dealer.

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Q: Difference between dealer and retailer
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