27 CFR § 1.71 - Distilled spirits in containers of a capacity of one gallon or less.

---
identifier: "/us/cfr/t27/s1.71"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 1.71 - Distilled spirits in containers of a capacity of one gallon or less."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "1.71"
section_name: "Distilled spirits in containers of a capacity of one gallon or less."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "1"
part_name: "BASIC PERMIT REQUIREMENTS UNDER THE FEDERAL ALCOHOL ADMINISTRATION ACT, NONINDUSTRIAL USE OF DISTILLED SPIRITS AND WINE, BULK SALES AND BOTTLING OF DISTILLED SPIRITS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "27 U.S.C. 203, 204, 206, 211 unless otherwise noted."
regulatory_source: "T.D. ATF-373, 61 FR 26098, May 24, 1996, unless otherwise noted."
cfr_part: "1"
---


# 1.71 Distilled spirits in containers of a capacity of one gallon or less.

Distilled spirits in containers of a capacity of one wine gallon or less, except anhydrous alcohol and alcohol which may be withdrawn free of tax under the internal revenue laws, will be deemed to be for nonindustrial use.