27 CFR 25.207
§ 25.207 Removal from brewery for personal or family use.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 25.207, § 25.207 Removal from brewery for personal or family use, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/117135
- Permanent ID
ys:prov:117135@1- SHA-256
c0027b284cc6a10c79fd3ef95391ddc848c26391356ec77c4228b31d49336c57
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Any adult, as defined in § 25.205, who operates a brewery under this part as an individual owner or in partnership with others, may remove beer from the brewery without payment of tax for personal or family use. The amount of beer removed for each household, without payment of tax, per calendar year may not exceed 100 gallons if there is one adult residing in the household or 200 gallons if there are two or more adults residing in the household. Beer removed in excess of the above limitations will be reported as a taxable removal.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.