Carbonation Thresholds for Cider: What Producers Need to Know
Carbonation does more than shape the sensory profile of a cider or perry product—it directly affects how the product must be labeled and taxed under federal law.
Key Carbonation Thresholds
Any cider or perry product that contains more than 0.392 grams of CO₂ per 100 mL is either sparkling or carbonated, depending on how the CO₂ was introduced. Although the Hard Cider tax class was expanded in 2017 to allow up to 0.64 grams of CO₂ per 100 mL, the effervescent threshold of 0.392 grams per 100 mL did not change.
To qualify for the Hard Cider tax rate, a product may contain no more than 0.64 grams of CO₂ per 100 mL (among additional requirements). This expanded limit means that some sparkling or carbonated products may still qualify for the Hard Cider rate if their CO₂ levels do not exceed this threshold.
Sparkling vs. Carbonated
If CO₂ exceeds 0.392 g/100 mL, the product must be designated based on the source of effervescence:
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Sparkling cider/perry: CO₂ results solely from secondary fermentation in a closed container, tank, or bottle.
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Carbonated cider/perry: CO₂ is introduced through artificial injection.
Correct designation is a mandatory labeling requirement for all effervescent products, regardless of whether the product qualifies for the Hard Cider tax rate.
Tax Class Based on CO₂ Levels
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CO₂ Level
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Tax Class
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Notes
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Not more than 0.392 g/100 mL
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Still Wine; or
Hard Cider (if meets other criteria)
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No effervescent designation required
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>0.392 and ≤0.64 g/100 mL
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Sparkling Wine; or
Artificially Carbonated Wine; or
Hard Cider (if meets other criteria)
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Must be labeled “sparkling” or “carbonated”, even if eligible for Hard Cider tax class
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>0.64 g/100 mL
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Sparkling Wine; or Artificially Carbonated Wine
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Not eligible for Hard Cider tax class
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Because these tax classes have widely different rates—from 22.6 cents per wine gallon for hard cider to over $3.40 for sparkling wine—the correct CO₂ measurement is essential!
Tips to Keep in Mind
- Test carbonation levels throughout production and prior to removal to ensure the product remains within the allowable thresholds-- a small difference can change both labeling and tax class!
- Ensure the correct sparkling or carbonated designation is used on the label when CO₂ exceeds 0.392 g/100 mL.
- Confirm whether carbonation levels remain within the 0.64 g/100 mL limit for the Hard Cider tax class.
- Keep accurate records to support labeling and tax determinations.
When filing and paying taxes, keep in mind that sparkling and artificially carbonated ciders/perries are taxed at different rates when not qualifying for the Hard Cider tax class.
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