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Breweries TTB Excise Tax

McDermott Will & Emery

An End-of-Year Review of TTB Tax Audits and Enforcement

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We have updated and republished this March 2024 blog post for a year-end summary. The Alcohol and Tobacco Tax and Trade Bureau’s (TTB) Office of Field Operations is responsible for ensuring industry members comply with...more

McDermott Will & Emery

Contract Manufacturing Versus an Alternating Proprietorship: What Is the Difference?

McDermott Will & Emery on

We frequently receive questions about the differences between contract brewing and alternating proprietorships, as well as questions concerning the key details the Alcohol and Tobacco Tax and Trade Bureau (TTB) and other...more

McDermott Will & Emery

The Tax Implications of Purchasing Craft Producers in the First Half of a Year

McDermott Will & Emery on

If a large beverage company is considering purchasing or selling a craft beverage producer, it’s essential to understand how the craft producer may lose its earlier eligibility for reduced tax rates under the Craft Beverage...more

Davis Wright Tremaine LLP

Reminder to TTB Permittees (Wineries, Breweries, Distilleries, and Importers)

Postponed TTB reports and tax filings are now or will soon be due. On March 31, 2020, the TTB postponed most filings and excise tax payments for 90 days to provide relief for alcohol permitted businesses affected by the...more

Davis Wright Tremaine LLP

TTB, OLCC, WSLCB, CA ABC Alcohol Tax and Reporting - COVID-19

In the wake of the COVID-19 pandemic, state and federal agencies are stepping up to provide tax and reporting relief for wineries, breweries, and distilleries. Below is an overview of how the TTB and California, Oregon, and...more

McDermott Will & Emery

TTB Publishes New Nonbeverage Product Formula Form

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On August 12, 2019, the Alcohol and Tobacco Tax and Trade Bureau (TTB) published its updated Formula and Process for Nonbeverage Product, TTB Form 5154.1. The Nonbeverage Product approval process is critical to obtain...more

Verrill

Government Shutdown Impacts Breweries

Verrill on

Planning to brew something that needs a formula approval or a COLA approval? Have a new facility in the works? If so, you might want to reconfigure your schedule because the government shutdown has caused the TTB to suspend...more

McDermott Will & Emery

TTB Issues Guidance on Transfers of Beer between Breweries of Different Ownership

McDermott Will & Emery on

Last week, the Alcohol and Tobacco Tax and Trade Bureau (TTB) published a TTB Procedure governing the transfer in bond of beer between breweries of different ownership. See TTB Procedure 2018-1 (July 17, 2018). In bond...more

McDermott Will & Emery

TTB to Allow Proprietors to Request Alternating Premise Variances for Storage of Tax- and Non-Tax-Determined Commodities

On May 16, 2018, the Alcohol and Tobacco Tax and Trade Bureau (TTB) issued Industry Circular 2018-3, allowing proprietors of distilled spirits plants (DSPs), bonded wine cellars (BWCs) and breweries to submit a request for a...more

Holland & Hart LLP

Five Tips for Starting Your New Brewery

Holland & Hart LLP on

So you decided to start a brewery—that’s awesome. You’re in good company. The number of craft breweries in the U.S. has ballooned in the past decade, growing 322% from 1,500+ in 2007 to almost 6,400 in 2017. Whether your...more

McDermott Will & Emery

Excise Tax Relief for Breweries, Wineries and Distilleries

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The new tax law formerly referred to as the Tax Cuts and Jobs Act of 2017, provides a temporary reduction in alcohol beverage excise taxes for US brewers, winemakers, distillers and beverage importers. Temporary tax relief is...more

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