Balling
The percent by weight of dissolved solids at 60º F present in wort and beer, usually determined by a balling saccharometer.

Banking day
Any day during which a bank is open to the public for carrying on substantially all of its banking functions.

Barrel
1. For Beer only: When used as a unit of measure, the quantity equal to 31 U.S. gallons.
2. When used as a container, a consumer package or keg containing a quantity of beer listed in Sec. 25.156, or other size authorized by the appropriate TTB officer.

Basic permit
A document issued under the Federal Alcohol Administration Act authorizing a person to engage in activities at a particular location.

Beer
Beer, ale, porter, stout, and other similar fermented beverages (including saké and similar products) of any name or description containing one-half of one percent (0.5%) or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any substitute for malt.

Blend
For wine:  the mixing together of wines of two or more tax classes.

Blended whisky
Blended whisky is a mixture which contains straight whisky or a blend of straight whiskies at not less than 20 percent on a proof gallon basis, excluding alcohol derived from added harmless coloring, flavoring or blending materials, and, separately, or in combination, whisky or neutral spirits.

Blended wine
1. In bond: wines of different tax classes mixed together; a reportable activity on the operational report.
2. Taxpaid: wines of the same tax class, but different national origins, mixed together as specified in 27 CFR 24.296.

Bond
An insurance agreement pledging surety for financial loss.

Bonded premises
An area or dwelling confined to the stipulations of the bond.

1. For Wine:  Premises established under the provisions of 27 CFR Part 24 on which operations in untaxpaid wine are authorized to be conducted.
2. For Distilled Spirits:  The premises of a distilled spirits plant, or part thereof, as described in the application for registration, on which distilled spirits operations defined in 26 U.S.C. 5002 are authorized to be conducted.
3. For Beer: The premises of a brewery as described in the Brewer’s Notice on which operations defined in 26 U.S.C. 5411 are authorized to be conducted

Bonded winery (BW)
Premises established under the provisions of 27 CFR 24.107 on which wine production operations are conducted and other authorized operations may be conducted.

Bonded Wine Cellar (BWC):
Premises established under the provisions of Part 24, other than for the production of wine.

Bonded Wine Premises: 
Premises established under the provisions of Part 24 on which untaxpaid wine operations are authorized to be conducted.

Bottle
1. For Wine: A container four liters or less in capacity, regardless of the material from which it is made, used to store wine or to remove wine from the wine premises.
2. For Distilled Spirits: Any container, irrespective of the material from which it is made, used for the sale of distilled spirits at retail.
3. For Beer: A bottle, can, or similar container.

Bottler
1. For Wine:  A proprietor of wine premises, established under the provisions of part 24, who fills wine into a container of 4 liters or less.
2. For Distilled Spirits:  A proprietor of a distilled spirits plant qualified under Part 19 as a processor who bottles distilled spirits.
3. For Beer:  Any person who places malt beverages in containers of a capacity of one gallon or less.

Brand label
1. For Wine: The label carrying, in the usual distinctive design, the brand name of the wine.
2. For Distilled Spirits: The principal display panel that is most likely to be displayed, presented, shown, or examined under normal and customary conditions of display for retail sale, and any other label appearing on the same side of the bottle as the principal display panel. The principal display panel appearing on a cylindrical surface is that 40 percent of the circumference which is most likely to be displayed, presented, shown, or examined under normal and customary conditions of display for retail sale.
3. For Beer: The label carrying, in the usual distinctive design, the brand name of the malt beverage.

Brandy
An alcoholic distillate from the fermented juice, mash, or wine of fruit, or from their residue, produced at less than 190° proof in such manner that the distillate possesses the taste, aroma, and characteristics generally attributed to the product. It is bottled at not less than 80? proof.

Brewer
Any person who brews beer (except a person who produces only beer exempt from tax under 26 U.S.C. 5053(e)) and any person who produces beer
for sale.

Brewery
The land and buildings described in the Brewer's Notice, Form 5130.10, where beer is to be produced and packaged.

Brix
The quantity of dissolved solids is expressed as grams of sucrose in 100 grams of solution at 60? F (20? C) (percent by weight of sugar). The measurement is expressed in degrees.

Brix Adjustment
See Chaptalization.

Bulk
Quantities over:
1. 60 liters (Wine)
2. One standard gallon (Distilled Spirits)
3. 31 gallons (Beer)

Business day (Breweries)
The 24-hour cycle of operations in effect at the brewery and described on the Brewer's Notice, Form 5130.10.

Business Day (Wineries and Distilleries)
Any day, other than Saturday, Sunday, or a legal holiday. (The term ”legal holiday'' includes all holidays in the District of Columbia and statewide holidays in a particular State in which a claim, report, or return, as the case may be, is required to be filed, or the act is required to be performed.)

BW
See Bonded Winery.

BWC  
See Bonded Wine Cellar.