mead

(2) Definitions (A) Mead For purposes of this section, the term “mead” means a wine— (i) containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary shall by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice, (ii) which is derived solely from honey and water, (iii) which contains no fruit product or fruit flavoring, and (iv) which contains less than 8.5 percent alcohol by volume. (B) Low alcohol by volume wine For purposes of this section, the term “low alcohol by volume wine” means a wine— (i) containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary shall by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice, (ii) which is derived— (I) primarily from grapes, or (II) from grape juice concentrate and water, (iii) which contains no fruit product or fruit flavoring other than grape, and (iv) which contains less than 8.5 percent alcohol by volume.

Source

26 USC § 5041(h)(2)


Scoping language

For purposes of this section
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