§ 5042. Exemption from tax
(a)
Tax-free production
(1)
Cider
Subject to regulations prescribed by the Secretary, the noneffervescent product of the normal alcoholic fermentation of apple juice only, which is produced at a place other than a bonded wine cellar and without the use of preservative methods or materials, and which is sold or offered for sale as cider and not as wine or as a substitute for wine, shall not be subject to tax as wine nor to the provisions of subchapter F.
(2)
Wine for personal or family use
Subject to regulations prescribed by the Secretary—
(A)
Exemption
Any adult may, without payment of tax, produce wine for personal or family use and not for sale.
(3)
Experimental wine
Subject to regulations prescribed by the Secretary, any scientific university, college of learning, or institution of scientific research may produce, receive, blend, treat, and store wine, without payment of tax, for experimental or research use but not for consumption (other than organoleptical tests) or sale, and may receive such wine spirits without payment of tax as may be necessary for such production.
(b)
Cross references
(1)
For provisions relating to exemption of tax on losses of wine (including losses by theft or authorized destruction), see section
5370.
(3)
For provisions authorizing withdrawals of wine free of tax or without payment of tax, see section
5362.