HOME BREW BEER IS LEGAL IN KENTUCKY
Ky.
has no law governing the production of beer which is not intended for sale.
Consequently brewing for yourself and to share with friends is not
illegal, and is thus legal, without the need for a law making it legal.
Similarly, there is no provision to tax home brew not intended for sale so it is
not taxable in KY.
Federal
law applies to all of states, whether or not states have separate laws governing
home brewing. There is no federal prohibition against home brewing but there are
laws related to taxing beer. Home brew is expressly exempt from taxation so long
as no more than 200 gallons per year are brewed in any household of 2 or more
adults (18 yrs +) and is not offered for sale. See below.
26
USC 5043(e) Beer for personal or family use
Subject to regulation prescribed by the Secretary, any adult may, without
payment of tax, produce beer for personal or family use and not for sale. The
aggregate amount of beer exempt from tax under this subsection with respect to
any household shall not exceed -
(1) 200 gallons per calendar year if there are 2 or more adults in such
household, or
(2) 100 gallons per calendar year if there is only 1 adult in such household.
For purposes of this subsection, the term "adult" means an individual
who has attained 18 years of age, or the minimum age (if any) established by law
applicable in the locality in which the household is situated at which beer may
be sold to individuals, whichever is greater.