(a)General rule Every brewer shall pay a tax of $1,000 per year in respect of each brewery.
(b)Reduced rates for small brewers Rules similar to the rules of section 5081(b) shall apply for purposes of subsection (a).
26 USC 5092 - Definition of brewer
Every person who brews beer (except a person who produces only beer exempt from tax under section 5053(e)) and every person who produces beer for sale shall be deemed to be a brewer.
26 USC 5093 - Cross references
(1) For exemption of brewer from special tax as wholesale and retail dealer, see section 5113(a).
(2) For provisions relating to liability for special tax for carrying on business in more than one location, see section 5143(c).
(3) For exemption from special tax in case of sales made on purchaser dealers premises, see section 5113(d).