Over in the homebrewing newsgroups, the question of legality of freeze alcohol arose. Don?t bother looking it up. It?s illegal for someone without the forms, approvals, and taxes mentioned below.
In response, I wrote the following with minor editions. Please assume the premises are true. Throughout the United States, its Territories, and its Protectorates, anyone can produce any quantity of any type of alcoholic beverages AS LONG AS THEY FILE ALL THE FORMS, GET ALL THE APPROVALS, AND PAY ALL THE TAXES. Because in the end, it is all about taxes.
Many States, Territories, and Protectorates offer regulatory forbearance of these forms, approvals, and taxes for low-level producers of certain beverages that are restricted from market transactions. Note: The standard annual tax forbearance is 50 gallons of beer and/or of wine per adult with a limit of two adults per household. Thus, the homebrewer would have a tax exempt production of 200 750ml bottles per year. Please do not laugh, but let us presume accurate recordkeeping.
There is a legitimate question of whether Mead comes under beer or wine. IMRHO Mead is no more a honey wine than beer is a malt wine.
It does occur to me that a homebrewer who set aside
100 750ml bottles annually for 40 years might leave an estate of 4000 bottles of premium aged beverages. If those bottles were inherited by someone who was not the second adult in the household, could those bottles be legally sold at auction subject possibly to only State sales tax.Dick