### Question
How does the law define adult?


### Answer
Under *26 U.S.C. § 5042*, **adult** is defined as:

> an individual who has attained 18 years of age, or the minimum age (if any) established by law applicable in the locality in which the household is situated at which wine may be sold to individuals, whichever is greater

#### Citation:
  - *26 U.S.C. § 5042*
  - 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**

