[Code of Federal Regulations]

[Title 27, Volume 1]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 27CFR24.75]



[Page 579]

 

            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS

 

 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 

                                TREASURY

 

PART 24_WINE--Table of Contents

 

          Subpart C_Administrative and Miscellaneous Provisions

 

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 TTB 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]