§5042 Exemption from tax

Summary

Cider made only by normal fermentation of apple juice, that is not fizzy, made outside a bonded wine cellar, and made without preservatives, and sold as cider (not as wine or a wine substitute), is not taxed as wine and is not covered by the rules in subchapter F. Any adult may make wine at home for personal or family use without paying tax. A household may make up to 200 gallons per calendar year if it has two or more adults, or up to 100 gallons per calendar year if it has only one adult. "Adult" means someone who is at least 18 years old, or the higher minimum age for buying wine in that area, whichever is greater. Colleges, universities, and research institutions may make, mix, treat, and store wine for experiments without paying tax, but not for drinking except for taste tests or for sale. They may also get wine spirits tax-free when needed. Rules about tax exemptions for wine losses are in section 5370, for samples in section 5372, and for tax-free withdrawals in section 5362.