| The Legal Issue of Homebrewing |
PART 25--BEER--Table of Contents Subpart L--Removals Without Payment of Tax 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)) Subpart L--Removals Without Payment of Tax 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)) 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)) |
| For any site viewer that was curious about the laws concering brewing at home for personal consumption. Here are the laws (verbatim) per the ATF code of federal regulations, Title 27 Volume 1. Last Revised April 1, 2003 Laws concering individual states and polices can be found at www.beertown.org |
| For any Further information on ATF Laws and Regulations: Goto: http://www.access.gpo.gov/nara/cfr/waisidx_03/27cfrv1_03.html |
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