Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.24.76 Tax exempt cider

Cider, when produced solely from the noneffervescent fermentation of apple juice without the use of any preservative method or material, and when produced at a place other than a bonded wine premises and sold or offered for sale as cider, and not as wine or as a substitute for wine, is not subject to the tax on wine, or to the provisions of this part.

(Authority:  Sec. 201, Pub.L. 85–859, 72 Stat. 1331, as amended (26 U.S.C. 5042))