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Revenue Ruling

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 Rev. Rul. 62-95

1962-1 C.B. 362

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Rev. Rul. 62-95

Section 5(e) of the Federal Alcohol Administration Act, 27 U.S.C. 205(e), provides, in part, that statements of, or statements likely to be considered as statements of, alcoholic content of malt beverages on labels are prohibited unless required by state law.

Section 7.26 of the Malt Beverages Labeling and Advertising Regulations provides that the alcoholic content and the percentage and quantity of the original extract shall not be stated on labels unless required by state law.

Held , unless the law or regulations having the force and effect of law, of the state into which malt beverages are shipped specifically require a statement of alcoholic content on the label, it is illegal under Federal law to ship malt beverages in interstate commerce under labels bearing alcoholic content statements. In order to avoid violations under the Federal Alcohol Administration Act, brewers and others concerned should give particular attention to state law and to those regulations having the force and effect of law. In those cases where no specific requirement for the labeling of malt beverages with an alcoholic content statement exists, shipments of malt beverages so labeled should be discontinued.

See Revenue Procedure 62-13, page 444, for specific restriction on shipment of malt beverages labeled with statements of alcoholic content into the State of Washington.