What is Table Wine?
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Table wine, or light wine, is a type designation for grape, fruit, or agricultural wine that has an alcohol content of 7% through 14% by volume.
For wines 7 to 14% alcohol by volume, a numerical alcohol content statement is optional if the type designation “table wine” or “light wine“ appears on the brand label as the mandatory class/type designation.
If table wine or light wine is made from any commodity other than grapes, “table wine” or “light wine” must be qualified with the specific or general class of the commodity from which the wine was made. Examples include “cherry table wine” or “light rice wine.”
Type designations are distinct from tax classes:
“Table wine” and “light wine” are terms in the wine labeling regulations implementing the Federal Alcohol Administration Act and are not linked to tax classes. Therefore, even though the upper limit of the still wine tax class was previously 14% alcohol by volume and is now 16% alcohol by volume, the terms “table wine” and “light wine” may still only be used on wines 7% to 14% alcohol by volume.
See 27 CFR 4.21 and FAQ TR-W6 for more information.
Tips for Tax Filing and Payment
 As a TTB-regulated alcohol producer, you may be responsible for paying federal excise taxes.
Tips for fast and timely filing and payment:
Know your filing frequency. Your obligations will depend on your circumstances and business type.
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Annually: Pay taxes annually if you are an eligible taxpayer who reasonably expects to be liable for not more than $1,000 in taxes imposed on distilled spirits, wine, and beer for the calendar year, and you were liable for not more than $1,000 in such taxes in the preceding calendar year.
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Quarterly: Pay taxes quarterly if you are an eligible taxpayer who reasonably expects to be liable for not more than $50,000 in taxes imposed on distilled spirits, wines, and beer for the calendar year, and you were liable for not more than $50,000 in such taxes in the preceding calendar year.
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Semi-monthly: Pay taxes semi-monthly if you are an eligible taxpayer who doesn’t qualify for annual or quarterly return periods.
File electronically. Filing electronically on Pay.gov is the fastest and most accurate way to file operational reports and excise tax returns and also provides a secure way to make excise tax payments.
Get automated reminders. Stay current with operational reports, excise tax, and export documentation due dates by subscribing to receive automated reminders when it is time to file your tax returns and operational reports. Visit our Automated Reminders for Filing Tax Returns and Operational Reports page to subscribe.
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