hist-brewing: Federal on Beer

Chad McGarrah cormac at intrepid.net
Sat Dec 4 08:42:55 PST 1999


Here is the Federal on Beer... be sure to check with your State, County and Town Laws 

Sec. 25.205 
Production

(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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