Making Wine for Personal Use

Any adult may produce wine for personal or family use and not for sale.

The federal definition of an adult is anyone 18 years or older. If the locality where the household is located has set a higher minimum age at which wine may be sold, that higher age applies. In Montana, that means 21.

Important: Wine produced under this exemption may not under any circumstances be sold or offered for sale.

How Much Wine You Can Make

The combined amount of wine that may be produced tax-exempt by any household may not exceed:

  • 200 gallons per calendar year if two or more adults live in the household.
  • 100 gallons per calendar year if only one adult lives in the household.

Where You Can Use It

Wine produced under 27 CFR 24.75(f) may be removed from the premises where it was made for personal or family use, and may be used at:

  • Organized affairs.
  • Exhibitions or competitions.
  • Home winemaker’s contests.
  • Tastings or judging.

Where It May Not Be Used

  • A licensed premises.
  • A catered event.
  • A special permit event.
  • Any other public setting.

State and Local Law Still Applies

This federal exemption does not authorize the production of wine in violation of applicable state or local law. Except as provided in 27 CFR 24.75(e), the exemption does not apply to partnerships, corporations, or associations.

Bonded Wine Premises

Any adult who operates a bonded wine premises as an individual owner or in partnership with others may produce wine for personal or family use and remove it from the bonded premises free of tax, subject to the quantity limits above.

The proprietor of a bonded wine premises must pay tax on any wine removed for personal or family use in excess of the limits in 27 CFR 24.75(d), and must record all quantities removed for personal or family use on TTB Form 5120.17, Report of Bonded Wine Premises Operations.

Questions?

Contact DORCARDEducation@mt.gov.

Legal References

All licensees must comply with all federal and Montana alcoholic beverage laws and rules. See 16-3-401 and 16-6-301, MCA; and 27 CFR 24.75.

Updated August 2025. Information in department communications may have been modified, superseded, or made obsolete by changes in federal or state law or the Administrative Rules of Montana. To verify the current validity of any Department of Revenue communication, please contact DORCARDEducation@mt.gov.