February 15, 2017

TTB Issues Temporary Rule Modifying Federal Regulations for Hard Cider

 On January 23, 2017, the Alcohol and Tobacco Tax and Trade Bureau (TTB) issued a temporary rule (T.D. TTB–147) in the Federal Register that amends the federal regulations for hard cider. The temporary rule amends TTB regulations to implement changes made to the federal definition of “hard cider” in the Internal Revenue Code of 1986 (IRC) by the Protecting Americans from Tax Hikes Act of 2015. TTB’s modified definition broadens the range of wines that can legally be classified as “hard cider” for excise tax purposes