33:1-75 - Special permit for manufacture of wine, malt alcoholic beverages, instructional wine making facility; certain circumstances
33:1-75 Special permit for manufacture of wine, malt alcoholic beverages, instructional wine making facility; certain circumstances.
33:1-75. a. The director may, subject to rules and regulations, issue special permits authorizing the manufacture by a person who is 21 years of age or older, within a home or other noncommercial premises, of wines or malt alcoholic beverages in quantities not exceeding 200 gallons per calendar year for the person's personal or household use or consumption.
b.The director may, subject to rules and regulations, issue special permits authorizing the manufacture of wines in an instructional winemaking facility by a person who is 21 years of age or older, residing within or without this State, in quantities not exceeding 200 gallons per calendar year for the person's personal or household use or consumption.
c.The director shall, by regulation, establish a reasonable fee to cover the costs incurred in issuing the special permits required by this section.
d.A person manufacturing wines or malt alcoholic beverages pursuant to this section shall not be liable for any tax imposed under the "Alcoholic beverage tax law," R.S.54:41-1 et seq.
Amended 1954, c.26, s.7; 1991, c.302; 2007, c.329, s.2.