31.1—Definitions.

As used in this part, the following terms shall have the meanings indicated unless either the context in which they are used requires a different meaning, or a different definition is prescribed for a particular subpart, section, or portion of this part:
Administrator. The Administrator, Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury, Washington, DC.
Appropriate TTB officer. An officer or employee of the Alcohol and Tobacco Tax and Trade Bureau (TTB) authorized to perform any functions relating to the administration or enforcement of this part by TTB Order 1135.31, Delegation of the Administrator's Authorities in 27 CFR Part 31, Alcohol Beverage Dealers.
Beer. Beer, ale, porter, stout, and other similar fermented beverages (including sake or similar products) of any name or description containing one-half of 1 percent or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any substitute therefor.
Beverage use or use for beverage purposes. Use as an alcohol beverage.
Bonded wine cellar. An establishment qualified under this chapter for the production, blending, cellar treatment, storage, bottling, and packaging or repackaging of untaxpaid wine.
Brewery. An establishment qualified under this chapter for the production of beer.
CFR. The Code of Federal Regulations.
Dealer. Any person who sells, or offers for sale, any distilled spirits, wines, or beer.
Denatured spirits or denatured alcohol. Spirits to which denaturants have been added as prescribed under this chapter.
Distilled spirits or spirits. That substance known as ethyl alcohol, ethanol, or spirits of wine in any form, including all dilutions and mixtures thereof, from whatever source or by whatever process produced.
Distilled spirits plant. An establishment qualified under part 19 of this chapter for the production, storage, or processing of distilled spirits.
Gallon or wine gallon. A United States gallon of liquid measure equivalent to the volume of 231 cubic inches.
Liquor bottle. A bottle made of glass or earthenware, or of other suitable material approved by the Food and Drug Administration, which has been designed or is intended for use as a container for distilled spirits for sale for beverage purposes and which has been determined by the appropriate TTB officer to adequately protect the revenue.
Liquors. Distilled spirits, wines, or beer.
Liter. A metric unit of capacity equal to 1,000 cubic centimeters of alcoholic beverage, and equivalent to 33.814 fluid ounces.
Person. An individual, trust, estate, partnership, association or other unincorporated organization, fiduciary, company, or corporation, the District of Columbia, or a State or a political subdivision thereof (including a city, county, or other municipality).
Place or place of business. The entire office, plant, or area of the business in any one location under the same proprietorship; and passageways, streets, highways, rail crossings, waterways, or partitions dividing the premises shall not be deemed a separation for the purposes of this part, if the various divisions are otherwise contiguous.
Reclaim. To grind up a liquor bottle or container and use the ground up material to make products other than liquor bottles or containers.
Recycle. To grind up a liquor bottle or container and use the ground up material to make new liquor bottles or containers.
Sale at retail or retail sale. Sale of liquors to a person other than a dealer.
Sale at wholesale or wholesale sale. Sale of liquors to a dealer.
This chapter. Chapter I of title 27 of the Code of Federal Regulations.
U.S.C. The United States Code.
Wine. When used without qualification, the term includes every kind (class and type) of product produced on bonded wine premises from grapes, other fruit (including berries), or other suitable agricultural products and containing not more than 24 percent of alcohol by volume. The term includes all imitation, other than standard, or artificial wine and compounds sold as wine. A wine product containing less than one-half of one percent alcohol by volume is not taxable as wine when removed from the bonded wine premises.

Code of Federal Regulations

( 26 U.S.C. 5002, 5041, 5052, 7805 )