What are the rules covering on premises sales and tasting of wine?
Regulations covering operations at a bonded wine cellar are in 27 CFR part 24. See section 24.97(b) and (c) for the requirements related to tax-free use of wine for tasting. You must record the quantity of wine transferred to the tasting area and tax pay any wine so transferred and not used for tasting on premises. If you also plan to sell wine for your visitors to take home, that wine must be tax paid. You must arrange for recording the taxable removal of such wine at the time of sale or designate a suitable tax paid storage area and count the stocks of wine held there as removed when they are transferred to the tax paid storage area. If you charge for a winery tour (in order to taste the wine) or for the wine that you serve in the tasting room, or if you sell wine to visitors to take home, you are considered a retailer. The special occupational tax you pay as a bonded wine cellar also covers retail and wholesale operations related to your wine operations AT THE SAME PREMISES. If you
