### Question
How is the term hard cider defined?


### Answer
The term **hard cider** is defined in *26 U.S.C. § 5041* as the following:

> a wine—


(1) 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,


(2) which is derived primarily—


(A) from apples or pears, or


(B) from—


(i) apple juice concentrate or pear juice concentrate, and


(ii) water,


  

(3) which contains no fruit product or fruit flavoring other than apple or pear, and


(4) which contains at least one-half of 1 percent and 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**

