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<P></B><FONT size=3>Here is the Federal on Beer... be sure to check with your
State, County and Town Laws </FONT></P><B>
<P align=center>Sec. 25.205 <BR>Production</P>
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<P>(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. </P>
<P>(b) The production of beer per household, without payment of tax, for
personal or family use may not exceed: </P>
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<P>(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.</P></DIR>
<P>(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.</P></DIR>
<P>(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 5053)) </P>
<P><BR>This was last updated on September 17, 1999</P>
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<P align=center>Sec. 25.206 <BR>Removal of beer</P>
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<P>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.</P></DIR>
<P>(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 5053)) </P>
<P>Sec. 25.207 Removal from brewery for personal or family use. </P>
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<P>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.</P></DIR>
<P>(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 5053)) </P>
<P><BR>This was last updated on September 17, 1999</P><FONT
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