Barley wine "wine" on a beer label would displease regulators. In 1983, Sierra Nevada Brewing released Bigfoot Barleywine, becoming the second barley wine label in the United States. A barley wine typically reaches an alcohol strength of 8 to 12% by volume and is brewed from specific gravities as high as 1.120; equal to 320g/L of sugars. Use of the word "wine" is due to its alcoholic strength similar to a wine; but since it is made from grain rather than fruit, it is a beer. Breweries in the United States typically release it once a year during the autumn or winter.
Barley wine very distinctive, with an earthy hoppiness, a wineyness, lots of fruit and toffee flavours." He also noted that its original gravity is 1.062. Martyn Cornell was quoted as saying "no historically meaningful difference exists between barley wines and old ales". He later clarified, "I don’t believe there is actually any such meaningful style as 'barley wine'". Barley wines are sometimes labelled with a production date, as they are intended to be aged, sometimes extensively. Many jurisdictions have different taxing schemes for potables based upon alcohol content. Since barley wine has a high alcohol content, it is, in some jurisdictions, taxed