27 CFR § 1.61 - Use of wine.

§ 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.

The following state regulations pages link to this page.