[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR1.61]

[Page 11]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
  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--Table of Contents
 
       Subpart D--Nonindustrial Use of Distilled Spirits and Wine
 
Sec. 1.61  Use of wine.

    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.