Federal Regulations
As I read the regs, they are referring to people in the "business of". While it does not specifically state that "personal use" is exempt, it can be inferred from the language.
One of the Key sections in the definition of Industrial.
The following uses of distilled spirits are regarded as industrial and will be excluded from any application of the term nonindustrial use. The use of distilled spirits:
(a) Free of tax by, and for the use of, the United States or any governmental agency thereof, any State, any political subdivision of a State, or the District of Columbia, for nonbeverage purposes; or
(b) Free of tax for nonbeverage purposes and not for resale or use in the manufacture of any product for sale:
As I read the regs, they are referring to people in the "business of". While it does not specifically state that "personal use" is exempt, it can be inferred from the language.
One of the Key sections in the definition of Industrial.
The following uses of distilled spirits are regarded as industrial and will be excluded from any application of the term nonindustrial use. The use of distilled spirits:
(a) Free of tax by, and for the use of, the United States or any governmental agency thereof, any State, any political subdivision of a State, or the District of Columbia, for nonbeverage purposes; or
(b) Free of tax for nonbeverage purposes and not for resale or use in the manufacture of any product for sale: