Section 33:1-75.1 - Certain persons permitted to manufacture wine, malt alcoholic beverages at home, noncommercial premisesa. A person who is 21 years of age or older may manufacture within a home or other noncommercial premises wines or malt alcoholic beverages in quantities not exceeding 200 gallons per calendar year for the person's personal or household use or consumption.b. A special permit shall not be required to manufacture wines or malt alcoholic beverages pursuant to this section.c. A person manufacturing malt alcoholic beverages pursuant to this section shall not be liable for any tax imposed under the "Alcoholic beverage tax law,"R.S. 54:41-1 et seq.Added by L. 2011, c. 169,s. 2, eff. 1/5/2012.