[TheForge] Fw: Legal Limits (was Re: [Sca-cooks] Mead & Wix)
Phlip
[email protected]
Tue Sep 10 17:41:01 2002
You guys were asking about brewing and such, and this just came in from a
brewer friend of mine.
Phlip
----- Original Message -----
From: "Jeff Gedney" <[email protected]>
To: <[email protected]>
Sent: Tuesday, September 10, 2002 2:48 PM
Subject: RE: Legal Limits (was Re: [Sca-cooks] Mead & Wix)
> > Brewers and vintners should very definitely research the regultions
> > personally. Georgia includes in its definition of "Head of
> > Household"
> >
> > 3-6-3 (b) For purposes of this Code section, a single individual who
> > is not a dependent of another person for purposes of Georgia income
> > taxation shall be considered a head of a household.
> >
> > I would enjoy having citations of Article, chapter and paragraph for
> > the federal regulations on either wine or malt beverages so that I
> > can compare the definitions and the deference stipulated to local
> > states in this matter.
>
> Happy to oblige!
> 27 CFR titles 1, 19, 24, and 25 are the relevant chapters
>
> 27 CFR 24 Part 75 reads in part:
>
> 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.
>
> 27 CFR 25 Part 205 reads in part:
>
> (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.
>
>
> > While Federal Code supercedes State in most
> > cases, it also defers to states in in many situations of definition
> > and application.
>
> Agreed. But State law cannot loosen an federal restriction, as I have
> said, so Georgia Law cannot be said to allow a single adult household to
> produce more than 100 gallons. Even if no State rules apply, the Federal
> rules would still apply to any amount in excess of 100 gallons.
>
> Also note, these are EXEMPTIONS form tax, based on quantity. If a single
> adult household produces 101 gallons of wine, it loses the entire
> exemption and is liable for taxes owing on every drop of that 101 galons.
> Just a word to the wise. ( call your local BATF office, and ask, If you
> like, But thems the rules )
>
> > I assure you that the law in Georgia, at least as of 12/1/01, is
> > "real".
>
> I don't doubt it, but it is not uncommon for state rules to "echo" federal
> rules. as the amount of 200 gallons is exactly the same as the maximum
> under federal law, I stroingly suspect that this maximum is just a
> restatement of the federal restriction. the 50 gallons Malt bevverage
> though, is another matter, and is definitely an additional restriction,
> and still fits with my statement that States cannot loosen or change
> Federal law, only amplify, specifically redefine, or further restrict it.
>
> This is a very OLD legal concept.
>
>
> > Different States have different options available for preparing and
> > selling fermented beverages. They are all rather involved in
> > Georgia, and involve lots of different tax and licencing fees and
> > applications.
>
> Not surprised. That is the usual course of such things in state
> legislatures. Connecticut also has a sh*tload of similar laws and
> restrictions and it's own taxes and tax administration on alcohol that
> also have to be followed, in addition to the Federal Excise taxes and laws
> we are talking about.
>
>
> Brandu
>
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