Sale price
The price for which large cigars are sold by the manufacturer, determined in accordance with 27 CFR  40.22 and used for computation of the tax.

SDA
Specially Denatured Alcohol.

Season
The period from January 1 through June 30, is the spring season.
The period from July 1 through December 31, is the fall season.

Secretary
The Secretary of the Treasury or his or her delegate.

Segregation of operations
Separating operations to comply with regulations.

Sets
Any collection, grouping, or packaging of cigarette papers made up by any person for delivery to the consumer as a unit.

Shells and cartridges
Includes any article consisting of a projectile, explosive, and container that is designed, assembled, and ready for use without further manufacture in firearms, pistols, or revolvers. A person who reloads used shell or cartridge casings is a manufacturer of shells or cartridges within the meaning of section 4181 if such reloaded shells or cartridges are sold by the reloader.

Shortage
An unaccounted for discrepancy (missing quantity) of beer disclosed by physical inventory.

Small cigarettes
Cigarettes weighing not more than three pounds per thousand.

Small cigars
Cigars weighing not more than three pounds per thousand.

Small domestic producers wine credit
Tax reduction available to small wineries if they meet certain criteria.

Smokeless Tobacco
Tobacco products that are not intended to be smoked such as snuff and chewing
tobacco.

Snuff
Any finely cut, ground, or powdered tobacco that is not intended to be smoked.

Sparkling wine
An effervescent wine containing more than 0.392 gram of carbon dioxide per 100 milliliters of wine resulting solely from the secondary fermentation of the wine within a closed container.

Special Industrial Solvents
Finished articles made in accordance with 27 CFR 20.112.

Special natural wine
Natural wine with added natural flavors.  A formula is required for the production of special natural wines.

Specially denatured
Spirits that are denatured under the specially denatured alcohol formulas prescribed in 27 CFR part 21.

Specifically sweetened natural wine
Natural wine with extra sugar, concentrate, or juice added.

Spirits or distilled spirits
That substance known as ethyl alcohol, ethanol, or spirits of wine in any form (including all dilutions or mixtures thereof, from whatever source or by whatever process produced), but not denatured spirits unless specifically stated. The term does not include mixtures of distilled spirits and wine, bottled at 48? proof or less, if the mixture contains more than 50 percent wine on a proof gallon basis.

Spirits residues
Residues, containing distilled spirits, of a manufacturing process related to the production of an article under 27 CFR part 20.

Standard wine
Natural, special natural, specially sweetened natural, and agricultural wines under the provisions of 27 CFR Part 24.

Standards of fill
Authorized sizes of containers of alcohol.

Stick
An individual cigarette.

Still
Any apparatus capable of being used for separating alcoholic or spirituous vapors, or spiritous solutions, or spirits, from spirituous solutions or mixtures, but shall not include stills used for laboratory purposes or stills used for distilling water or other nonalcoholic materials where the cubic distilling capacity is one gallon or less.

Still wine
Wine containing not more than 0.392 gram of carbon dioxide per 100 milliliters.

Sugar
Pure dry sugar, liquid sugar, and invert sugar syrup:
1. Pure dry sugar: Refined sugar 95 percent or more by weight dry, having a dextrose equivalent of not less than 95 percent on a dry basis, and produced from cane, beets, or fruit, or from grain or other sources of starch.
2. Liquid sugar: A substantially colorless refined sugar and water solution containing not less than the equivalent of 60 percent pure dry sugar by weight (60 degrees Brix).
3. Invert sugar syrup: A substantially colorless solution of invert sugar which has been prepared by recognized methods of inversion from pure dry sugar and contains not less than 60 percent sugar by weight (60 degrees Brix).

Surety bond
An agreement with a federally approved insurance company covering the tax liability on products in bond.