Waiver
Relief from a liability that has not been assessed.

Warehouseman
A proprietor of a distilled spirits plant qualified under 27 CFR part 19 to store bulk
distilled spirits.

Warning or warning letter
A formal reprimand by TTB for regulatory violations.

Wine
1. For purposes of taxation, registry, bonding and reports:
When used without qualification, the term includes every class and type of product, produced on a bonded wine premises, from grapes, other fruit (including berries), or other suitable agricultural products. It contains not more than 24 percent of alcohol by volume. The term includes all imitation, other than standard, or artificial wine and compounds sold as wine. A wine product containing less than one-half of one percent alcohol by volume (0.5%) is not taxable as wine when removed from the bonded wine premises. See 27 CFR 24.10.
2. For purposes of labeling, advertising, basic permits, trade practices:
(a) Wine as defined in section 610 and section 617 of the Revenue Act of 1918 (26 U.S.C. 3036, 3044, 3045) and
(b) other alcoholic beverages not so defined, but made in the manner of wine, including sparkling and carbonated wine, wine made from condensed grape must, wine made from other agricultural products than the juice of sound, ripe grapes, imitation wine, compounds sold as wine, vermouth, cider, perry, and sake; in each instance only if containing not less than 7 percent, and not more than 24 percent of alcohol by volume, and if for nonindustrial use. See 27 CFR 4.10.

Wine gallon
Standard gallon of liquid.

Wine products not for beverage use
Products made from wine that are not taxed because they are not suitable for beverage use (e.g., sauces, jellies, salted cooking wines, and wine vinegar).

Wine spirits
Brandy or wine spirits authorized under 26 U.S.C. 5373 for use in wine production.

Withdraw without payment of tax
Removing alcohol from the bonded premises without payment of tax on those items.

Withdraw of spirits
Removing spirits from distilled spirits bonded premises as specified in 27 CFR Part 19.

Wort
The product of brewing before fermentation which results in beer.