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So with sour beer taking 2 to 3 years to mature I wonder how uncle Sam would measure the 100 gallons per person per year quota…
 
So with sour beer taking 2 to 3 years to mature I wonder how uncle Sam would measure the 100 gallons per person per year quota…

In commercial brewing it would most likely be when it is transferred from the primary through the tax determination tank (or flowmeter) on the way to the barrels. Otherwise the brewery would have to record a liability on the books for tax payable until it is ready to be sold.

For home brewers, I would think when you pitch the primary yeast.


(Don't take my word as gospel, I'm just some half-drunk home brewer on the internet.) :mug:
 
I think its probably once it's ready to drink. How much drinkable beer. The commercial tax tanks aren't used for beer not ready to package so I would disagree with the yeast pitch date. A technical issue I doubt will come to light of a courtroom yet an interesting topic of discussion nonetheless.
 
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