From the HBD Archive
From: "2645 RUTH, GUY R." <grruth@sandia.gov>
Subject: Homebrew Law
Date: 1990-01-15 13:55:00 GMT

Shoeless Joe writes:

For the legal-eagles amongst the homebrewing throngs--and because I've never
seen it published in the Digest--I've enclosed for general perusal the govern-
ing Federal law concerning homebrewing.

A note to the paranoid:

Each state--and in some cases, local government--may have slightly
different requirements or (GASP!) may ban homebrewing all together.
If you really want to be compulsive about these things, I'd suggest
you check your home state's annotated code...
..
From the US Code Annotated (which, for those of you who are interested, are the
laws of these United States organized by topic_), Title 26 (which, interesting-
ly enough is the INCOME TAX section!), section 5053 (EXEMPTIONS from income
tax), subsection (e):
..
Beer for Personal and 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 calender year if there are 2 or more adults in
such household, or

(2) 100 gallons per calender 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.
..
The law came into effect on 14 October 1978--a day which should go down in
infamy! Let's take things into our own hands and proclaim October 14--from now
until forever--National Homebrewing Day! Whataya think?



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