The Law

Brewing

• 100 Gallons of Beer or Wine

• 21 Years of Age or Older

• Personal Consumption

• No Permit Needed

Distilling

• 100 Gallons of Distilled Spirits

• Fuel Use on Site

• BATF Form 5110.74 Required

Taxes and Prices

• Remy Martin Louis XIII Cognac, $1160/750 mL

• J. W. Corn Whiskey (100 Proof), $8.70/750 mL

• 190 Proof Ethanol (no tax), $1.00/750 mL

• 190 Proof Ethanol (denatured), $1.18/750 mL