Click on the questions below to reveal answers explaining information and requirements for kombucha that is classified as a beer. (Go back to main Kombucha page.)
If your kombucha is classified as beer, you must qualify as a brewer under 27 CFR part 25 and pay appropriate Federal excise taxes. Please refer to K15 and K16 for more information on beer tax rates and qualification as a brewer, respectively.
If we classify your kombucha as beer, you must remove it in a container that complies with the marking, branding, and labeling requirements of part 25. (See K12 for additional information).
Also under part 25 (see 27 CFR 25.55), a brewer must file a formula with TTB before producing kombucha. See TTB Industry Circular 2007-4 for more information about formula approval.
If, based on the submitted formula, we classify your kombucha as a malt beverage (as defined by the FAA Act) your kombucha is also subject to the FAA Act, including the labeling and advertising requirements of 27 CFR part 7.
In addition, if your kombucha contains 0.5% or more alcohol by volume, your containers must bear the health warning statement, as outlined in 27 CFR part 16. See K11 for more information.
Last reviewed/updated: 09/17/2015
Section 5051 of the IRC imposes a tax on all beer brewed or produced, and removed for consumption or sale, within the United States, or imported into the United States. Under the IRC, a brewer pays taxes on a barrel equivalency, and a barrel (when used as a unit of measurement) is defined as 31 gallons of beer. The rate of tax is $18 per barrel, and a like rate for any other quantity or for fractional parts of a barrel would apply. A reduced rate of $7 a barrel applies to the first 60,000 barrels of beer removed for consumption or sale by qualified brewers in the United States who produce not more than 2,000,000 barrels of beer during a calendar year.
Last reviewed/updated: 09/17/2015
To qualify as a brewer, you must file and receive approval of a Brewer's Notice. To learn more about qualifying as a brewer visit our Getting Started in the Brewing Industry page.
You also should contact state and local alcohol regulatory authorities to learn about state and local requirements.
Last reviewed/updated: 09/17/2015