27 C.F.R. § 1.61 Use of wine.
Title 27 - Alcohol, Tobacco Products and Firearms
The following uses of wine are regarded as “industrial” and will be excluded from any application of the term “nonindustrial”. The use of wine: (a) Without payment of tax for use in the production of vinegar; or (b) Free of tax for experimental or research purposes by any scientific university, college of learning, or institution of scientific research; or (c) Free of tax for use by the United States or any agency thereof, and for use for analysis, testing, research, or experimentation by the governments of the several States and the District of Columbia or of any political subdivision thereof or by any agency of such governments; or (d) Which has been rendered unfit for beverage use.
Title 27: Alcohol, Tobacco and Firearms
PART 1—BASIC PERMIT REQUIREMENTS UNDER THE FEDERAL ALCOHOL ADMINISTRATION ACT, NONINDUSTRIAL USE OF DISTILLED SPIRITS AND WINE, BULK SALES AND BOTTLING OF DISTILLED SPIRITS
Subpart D—Nonindustrial Use of Distilled Spirits and Wine
Uses Regarded as Industrial
§ 1.61 Use of wine.
