### Question
How is the "low alcohol by volume wine" defined?


### Answer
The term **low alcohol by volume wine** is defined in *26 U.S.C. § 5041* as follows -

> a wine—


(i) containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary shall 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

#### Citation:
  - *26 U.S.C. § 5041*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER > Subchapter A-Gallonage and Occupational Taxes > PART I-GALLONAGE TAXES > Subpart C-Wines**

