Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter F— - Bonded and Taxpaid Wine Premises › Part PART III— - CELLAR TREATMENT AND CLASSIFICATION OF WINE › § 5388
Wines must be labeled, moved, and sold using names that honestly show what they are and where they come from. Regular "standard" wines can be sold under their correct kind and origin. If no common name exists, they must use a truthful statement of what’s in them. Wines that are not standard can only use names that truly describe their makeup and clearly set them apart from standard wines, following the Secretary’s rules. Some place-based names (called semi-generic names) like Angelica, Burgundy, Claret, Chablis, Champagne, Chianti, Malaga, Marsala, Madeira, Moselle, Port, Rhine Wine or Hock, Retsina, Sauterne, Haut Sauterne, Sherry, and Tokay can be used for wines from other places only if the label also shows the real place of origin right next to the name and the wine meets the standard for that style or what the trade expects. Extra rules limit use for wines from the European Community and for wines sold under brand names; brands may use these names only if the label rules were met and the producer held an approved label or exemption showing that name before March 10, 2006. These semi-generic rules do not apply to wines under 7% or over 24% alcohol, wines sold only outside the United States, or wines that have no brand name.
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Internal Revenue Code — Source: USLM XML via OLRC
Legislative History
Reference
Citation
26 U.S.C. § 5388
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73