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Sec. 24.75
Wine for personal or family use
(a) General. Any adult may, without payment of tax, produce wine
for personal or family use and not for sale.
(b) Quantity. The aggregate amount of wine that may be produced
exempt from tax with respect to any household may not exceed:
(1) 200 gallons per calendar year for a household in which two
or more adults reside, or
(2) 100 gallons per calendar year if there is only one adult
residing in the household.
(c) Definition of an adult. For the purposes of this section,
an adult is any individual who is 18 years of age or older. However,
if the locality in which the household is located has established
by law a greater minimum age at which wine may be sold to individuals,
the term ``adult'' will mean an individual who has attained that
age.
(d) Proprietors of bonded wine premises. Any adult, defined in
Sec. 24.75(c), who operates a bonded wine premises as an individual
owner or in partnership with others, may produce wine and remove
it from the bonded wine premises free of tax for personal or
family use, subject to the limitations in Sec. 24.75(b).
(e) Limitation. This exemption should not in any manner be construed
as authorizing the production of wine in violation of applicable
State or local law. Except as provided in Sec. 24.75(d), this
exemption does not otherwise apply to partnerships, corporations,
or associations.
(f) Removal. Wine produced under this section may be removed
from the premises where made for personal or family use including
use at organized affairs, exhibitions or competitions, such as
home winemaker's contests, tastings or judgings, but may not
under any circumstances be sold or offered for sale. The proprietor
of a bonded wine premises shall pay the tax on any wine removed
for personal or family use in excess of the limitations provided
in this section and shall also enter all quantities removed for
personal or family use on ATF F 5120.17, Report of Bonded Wine
Premises Operations.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1331, as amended (26 U.S.C.
5042))
(Approved by the Office of Management and Budget under control
number 1512-0216)
[T.D. ATF-299, 55 FR 24989, June 19, 1991, as amended by T.D.
ATF-338, 58 FR 19064, Apr. 12, 1993; T.D. ATF-344, 58 FR 40354,
July 28, 1993]
This was last updated on September 17, 1999
Sec. 25.205
Production of Beer
(a) Any adult may produce beer, without payment of tax, for personal
or family use and not for sale. An adult is any individual who
is 18 years of age or older. If the locality in which the household
is located requires a greater minimum age for the sale of beer
to individuals, the adult shall be that age before commencing
the production of beer. This exemption does not authorize the
production of beer for use contrary to State or local law.
(b) The production of beer per household, without payment of
tax, for personal or family use may not exceed:
(1) 200 gallons per calendar year if there are two or more adults
residing in the household, or (2) 100 gallons per calendar year
if there is only one adult residing in the household.
(c) Partnerships except as provided in Sec. 25.207, corporations
or associations may not produce beer, without payment of tax,
for personal or family use.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C.
5053))
This was last updated on September 17, 1999
Sec. 25.206
Removal of beer
Beer made under Sec. 25.205 may be removed from the premises
where made for personal or family use including use at organized
affairs, exhibitions or competitions such as homemaker's contests,
tastings or judging. Beer removed under this section may not
be sold or offered for sale.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C.
5053))
Sec. 25.207
Removal from brewery for personal or family use.
Any adult, as defined in Sec. 25.205, who operates a brewery
under this part as an individual owner or in partnership with
others, may remove beer from the brewery without payment of tax
for personal or family use. The amount of beer removed for each
household, without payment of tax, per calendar year may not
exceed 100 gallons if there is one adult residing in the household
or 200 gallons if there are two or more adults residing in the
household. Beer removed in excess of the above limitations will
be reported as a taxable removal.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C.
5053))
This was last updated on September 17, 1999
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