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Beer does not have a nutrition facts label because, like most other Alcoholic Beverages, it is regulated by the Alcohol and Tobacco Tax and Trade Bureau (TTB), rather than the FDA. Unlike FDA regulated foods, TTB regulated products cannot have a nutrition facts label, largely because such a label could be seen as promoting beer as "healthy", which--for better or worse--our government has decided is unacceptable.

A full answer to this question, including discussion of interesting exceptions (for "lite" beer and for hard cider, in particular), is available here:

http://foodinamerica.wordpress.com/2010/07/30/a-new-alcohol-law-blog-nutrition-facts-and-beer/

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