In 1978, Congress enacted Public Law 95-458 (H.R. 1337), amending the Internal Revenue Code to allow any adult to produce beer, without the payment of tax, for personal or family use. The beer produced per household may not exceed: (1) 200 gallons per calendar year if there are two or more adults residing in the household, or (2) 100 gallons per calendar year if there is only one adult residing in the household. Under the 27 C.F.R. §25.206, homemade beer for personal or family use may be removed from the premises where made for organized affairs, exhibitions or competitions such as homemaker's contests, tastings or judging. Under 27 C.F.R. 24.75, adults may produce wine for personal or family use in the same amount as allowed for beer.
In the 2013 legislative session, the remaining two states—Alabama and Mississippi—enacted legislation allowing home-brewed beer.
The chart below summarizes the state statutory provisions that allow for the home manufacture of alcoholic beverages, including beer, cider, mead and wine. Twenty-nine states—Alabama, Arizona, California, Colorado, Connecticut, Delaware, Florida, Georgia, Illinois, Indiana, Kansas, Louisiana, Maryland, Michigan, Minnesota, Mississippi, Missouri, New Hampshire, North Carolina, Oklahoma, Oregon, Pennsylvania, Tennessee, Utah, Vermont, Virginia, Washington, Wisconsin and Wyoming—allow home-made alcoholic beverages to be transported to tasting competitions and judgings.
NOTE: Please note the summaries should be used for general informational purposes and are not intended as a legal reference. NCSL is unable to provide assistance, give advice or answer questions regarding individual cases. If you have questions regarding home-made alcoholic beverages, please contact an attorney in your state or your state attorney general.
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