Thu Nov 02, 2006 4:52 pm

Here is what the Feds have to say on the subject. 8)

From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC5053]


TITLE 26--INTERNAL REVENUE CODE

Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes

CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER

Subchapter A--Gallonage and Occupational Taxes

PART I--GALLONAGE TAXES

Subpart D--Beer

Sec. 5053. Exemptions


(e) Beer for personal or family use

Subject to regulation prescribed by the Secretary, any adult may,
without payment of tax, produce beer for personal or family use and not
for sale. The aggregate amount of beer exempt from tax under this
subsection with respect to any household shall not exceed--
(1) 200 gallons per calendar year if there are 2 or more adults
in such household, or
(2) 100 gallons per calendar year if there is only 1 adult in
such household.

For purposes of this subsection, the term ``adult'' means an individual
who has attained 18 years of age, or the minimum age (if any)
established by law applicable in the locality in which the household is
situated at which beer may be sold to individuals, whichever is greater.
I'm not a slacker in society. I'm an over achieving homeless person.

Drunk posting should be reserved for The RAT PAD!!
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beer_bear
 
Posts: 1445
Joined: Sat Mar 11, 2006 11:27 am
Location: Memphis,Tenn

Fri Nov 03, 2006 8:40 am

I don't think this will be a problem for us. Brother Milt is fired up to give this homebrew thing a try. He will be coming out to offer moral support tomorrow for the first brew. If this turns out to be what we think it is he is going to go in on some kegs with me. We will start doing ten gallon batches and splitting them. He already has plans to insulate and heat the old chicken coop to make a brew house. I think he is crazier about this than maybe I am.

Mort
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NumbSkull
 
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Joined: Wed Oct 25, 2006 10:22 am

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