I want to break down this law for everyone so that they understand what this says.
(a)Tax-free production
(1)Cider
Subject to regulations prescribed by the Secretary, the noneffervescent product of the normal alcoholic fermentation of apple juice only, which is produced at a place other than a bonded wine cellar and without the use of preservative methods or materials, and which is sold or offered for sale as cider and not as wine or as a substitute for wine, shall not be subject to tax as wine nor to the provisions of subchapter F.
(a)Tax-free production (self explanatory)
noneffervescent (no-bubbles)
normal alcoholic fermentation of apple juice only (not spiked Apple Juice, only Juice of Apples, not other fruits)
produced at a place other than a bonded wine cellar and without the use of preservative methods or materials (produced non-professionally, basically organic)
and which is sold or offered for sale as cider and not as wine or as a substitute for wine (self explanatory)
shall not be subject to tax (self explanatory)
nor to the provisions of subchapter F (You do not have to be a Bonded Winery)