New Jersey law generally treats hard cider as a type of wine because it is made from fermented fruits. There are currently three licensed hard cider producers in New Jersey. Cider can be produced with a plenary or farm winery license, or with the cidery and meadery license introduced in 2017. Cider with less than 3.2% alcohol by volume is untaxed, cider with 3.2% to 7.0% alcohol is taxed at 15 cents per gallon, and cider with over 7.0% alcohol is taxed at 87.5 cents per gallon.