- 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.
- affiliate
has the meaning given such term by section 117(a)(4) of the Federal Alcohol Administration Act (27 U.S.C. 211(a)(4)) and includes a winery’s parent or subsidiary or any other entity in which the winery’s parent or subsidiary has an ownership interest.
- article
means any substance in the manufacture of which denatured distilled spirits are used.
- bonded premises
means a bonded wine cellar or the bonded premises of a distilled spirits plant.
- bonded wine cellar
means any premises described in subsection (a), including any such premises established by a taxpayer described in section 5551(d).
- brewer
means any person who brews beer or produces beer for sale.
- bulk distilled spirits
means distilled spirits in a container having a capacity in excess of 1 wine gallon.
- calendar quarter
means the three-month period ending on March 31, June 30, September 30, or December 31.
- case
means 12 80-proof 750-milliliter bottles.
- controlled group
has the meaning assigned to it by subsection (a) of section 1563, except that for such purposes the phrase “more than 50 percent” shall be substituted for the phrase “at least 80 percent” in each place it appears in such subsection.
- controlled group of corporations
has the meaning given to such term by subsection (a) of section 1563, except that “more than 50 percent” shall be substituted for “at least 80 percent” each place it appears in such subsection.
- dealer
means any person who sells, or offers for sale, any distilled spirits, wines, or beer.
- distilled spirits operation
means any operation for which qualification is required under subchapter B.
- distilled spirits plant
means an establishment which is qualified under subchapter B to perform any distilled spirits operation.
- distiller
includes any person who—
- electronic fund transfer
means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, which is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to debit or credit an account.
- eligible distilled spirits plant
means a plant which is used to produce distilled spirits exclusively for fuel use and the production from which does not exceed 10,000 proof gallons per year.
- eligible wholesaler
means any person which holds a permit under the Federal Alcohol Administration Act as a wholesaler of distilled spirits which is not a State or political subdivision thereof, or an agency of either.
- flavors content
means alcohol derived from flavors of a type for which drawback is allowable under section 5114.
- hard cider
means a wine—
- heavy bodied blending wine
means wine made from fruit without added sugar, and with or without added wine spirits, and conforming to the definition of natural wine in all respects except as to maximum total solids content.
- internal revenue officer assigned to the premises
means the internal revenue officer assigned by the Secretary to duties at premises established and operated under the provisions of this chapter.
- limited retail dealer
means any fraternal, civic, church, labor, charitable, benevolent, or ex-servicemen’s organization making sales of distilled spirits, wine or beer on the occasion of any kind of entertainment, dance, picnic, bazaar, or festival held by it, or any person making sales of distilled spirits, wine or beer to the members, guests, or patrons of bona fide fairs, reunions, picnics, carnivals, or other similar outings, if such organization or person is not otherwise engaged in business as a dealer.
- liquid sugar
means a substantially colorless pure sugar and water solution containing not less than 60 percent pure sugar by weight (60 degrees Brix.)
- liquor bottle
shall mean a liquor bottle or other container which has been used for the bottling or packaging of distilled spirits under regulations issued pursuant to subsection (a).
- low alcohol by volume wine
means a wine—
- machine gun
means a machine gun as defined in section 5845(b).
- mead
means a wine—
- package
means a bottle, can, keg, barrel, or other original consumer container, and the term “packaging” means the filling of any package.
- packaging
means the filling of any package.
- processor
includes (but is not limited to) a rectifier, bottler, and denaturer.
- proof gallon
means a United States gallon of proof spirits, or the alcoholic equivalent thereof.
- proof spirits
means that liquid which contains one-half its volume of ethyl alcohol of a specific gravity of 0.7939 at 60 degrees Fahrenheit (referring to water at 60 degrees Fahrenheit as unity).
- pure sugar
means pure refined sugar, suitable for human consumption, having a dextrose equivalent of not less than 95 percent on a dry basis, and produced from cane, beets, or fruit, or from grain or other sources of starch.
- retail dealer in beer
means any dealer (other than a limited retail dealer) who sells, or offers for sale, beer, but not distilled spirits or wines, to any person other than a dealer.
- retail dealer in liquors
means any dealer (other than a retail dealer in beer or a limited retail dealer) who sells, or offers for sale, distilled spirits, wines, or beer, to any person other than a dealer.
- same kind of fruit
includes, in the case of grapes, all of the several species and varieties of grapes.
- standard wine
means natural wine, specially sweetened natural wine, special natural wine, and standard agricultural wine, produced in accordance with the provisions of sections 5381, 5385, 5386, and 5387, respectively.
- vehicle
includes every animal and description of carriage or other contrivance used, or capable of being used, as a means of transportation on land or through the air.
- vessel
includes every description of watercraft used, or capable of being used, as a means of transportation in water or in water and air;
- wholesale dealer in beer
means any dealer who sells, or offers for sale, beer, but not distilled spirits or wines, to another dealer.
- wholesale dealer in liquors
means any dealer (other than a wholesale dealer in beer) who sells, or offers for sale, distilled spirits, wines, or beer, to another dealer.
- wine content
means alcohol derived from wine.
- wine gallon
means a United States gallon of liquid measure equivalent to the volume of 231 cubic inches.