Low Alcohol Wine Act

“(h) Mead and low alcohol by volume wine

“(1) Tax and tax rate—For purposes of subsections (a) and (b)(1), mead and low alcohol by volume wine shall be treated as still wines containing not more than 14 percent of alcohol by volume.

“(2) Definitions—For purposes of paragraph (1)—

“(A) Mead—The term mead means a wine—

“(i) containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary may by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice,

“(ii) which is derived solely from honey and water,

“(iii) which contains no fruit product or fruit flavoring, and

“(iv) which contains less than 8.5 percent alcohol by volume.

“(B) Low alcohol by volume wine defined—The term low alcohol by volume wine means a wine—

“(i) containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary may by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice,

“(ii) which is derived—

“(I) primarily from grapes, or

“(II) from grape juice con­cen­trate and water,

“(iii) which contains no fruit product or fruit flavoring other than grape, and

“(iv) which contains less than 8.5 percent alcohol by volume.”