Arthur J. DeCelle
Subscribe to Arthur J. DeCelle's PostsArthur (Art) J. DeCelle focuses his practice on advising alcohol beverage companies in commercial transactions, advertising and marketing, regulatory and excise tax compliance, and effective participation in legal and public policy debates at all levels of government. Read Art DeCelle's full bio.
Winds of Change Blowing for Craft Brewers
By Arthur J. DeCelle and McDermott Will & Emery on May 29, 2019
Posted In Advertising and Marketing, Alcohol Excise Taxes, Distribution, Food Safety and FDA, Import/Export, Legislation, Trade Practices, TTB COLAs and Formulas
For those who follow developments in the law and craft brewing with equal passion, every year has its share of substantial issues. This year has been no exception, with a pending Supreme Court case; a substantial upswing in federal trade practice enforcement activity; a massive rewrite of US Tax and Trade Bureau (TTB) labeling and...
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Legal and Policy Issues Surrounding Taprooms
By Arthur J. DeCelle on Jan 28, 2019
Posted In Distribution, Legislation, Trade Practices
Rapid growth in the number of small and independent breweries that rely on taproom sales has received a lot of attention—not all of it positive—across the beer industry. Until this unprecedented growth, taproom sales went largely unnoticed. Competing retailers, beer wholesalers, and even well-established craft brewers were pleased with steadily growing craft beer sales and...
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US Supreme Court to Review State Residency Requirements
By Arthur J. DeCelle on Sep 28, 2018
Posted In Distribution
The “final word” may be in sight in a long-running dispute over state residency requirements imposed on applicants for retail alcohol beverage licenses as well as more fundamental questions about state powers under the 21st Amendment. As anticipated last July in the Alcohol Law Advisor blog, a single sentence order of the US Supreme Court...
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Latest Stage in Missouri Tied House First Amendment Litigation Could Change Economics of Industry Advertising
By Arthur J. DeCelle on Jul 10, 2018
Posted In Advertising and Marketing, Distribution, Legislation, Trade Practices
The latest development in a lengthy legal challenge to advertising restrictions in Missouri’s tied house laws and regulations raises practical economic issues for the alcohol beverage industry and significant legal and policy issues for legislators and regulators at all levels of government. On June 28, Judge Douglas Harpool of the US District Court for the...
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2018 Federal Budget Legislation Provides Breweries with Administrative Relief and Acknowledges 21st Amendment
By Arthur J. DeCelle on Feb 12, 2018
Posted In Alcohol Excise Taxes, Distribution, Import/Export, Legislation, Trade Practices
Two sections of Craft Beverage Modernization and Tax Reform Act (CBMTRA) that were dropped from the 2017 federal tax reform law were subsequently added to the Bipartisan Budget Act of 2018, signed into law by President Trump on February 9, 2018. The new law mandates a temporary (two year) change in tax recordkeeping requirements for...
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Additional Rum Cover Over for Puerto Rico and the US Virgin Islands Approved in 2018 Budget Legislation
By Arthur J. DeCelle on Feb 9, 2018
Posted In Alcohol Excise Taxes, Import/Export, Legislation, Non-Beverage Alcohol, TTB COLAs and Formulas
Early this morning, both houses of Congress approved the “Bipartisan Budget Act of 2018,” complex legislation that includes important modifications to an arcane law known as the “rum cover over,” which is an important revenue source for the Commonwealth of Puerto Rico and the US Virgin Islands (USVI). The temporary excise tax relief provided to...
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Excise Tax Relief for Breweries, Wineries and Distilleries
By Arthur J. DeCelle on Dec 26, 2017
Posted In Alcohol Excise Taxes, Distribution, Import/Export, Legislation, Non-Beverage Alcohol, Transactions, TTB COLAs and Formulas
This post does not constitute tax advice. It summarizes changes in alcohol beverage excise tax laws to assist industry members in planning to implement the changes. Excise tax calculations and liability must be determined for each taxpayer based on numerous variables. The new tax law formerly referred to as the Tax Cuts and Jobs Act...
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FDA Publishes Supplemental Guidance on Menu Labeling for Chain Restaurants
By Arthur J. DeCelle on Nov 20, 2017
Posted In Advertising and Marketing, Food Safety and FDA, Import/Export, Legislation, Trade Practices, TTB COLAs and Formulas
On November 7, the US Food and Drug Administration (FDA) published the latest in a series of industry draft guidance documents to help implement menu labeling and nutrient disclosure regulations applicable to chain restaurants (Draft Guidance). FDA guidance documents are advisory in nature and represent the views of the FDA at a given point in...
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TTB Issues Guidance on Application of Consignment Sales Regulations to Freshness Dating and Returns from Retailers
By Arthur J. DeCelle on Oct 17, 2017
Posted In Trade Practices
On September 29, 2017, the federal Alcohol and Tobacco Tax and Trade Bureau (TTB) issued Ruling 2017-2, which updates and supersedes older agency guidance on allowable returns of beer and malt beverage products that contain “pull dates” or other indicators of product freshness. The Federal Alcohol Administration (FAA) Act includes a general prohibition on “consignment...
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Federal Trade Commission Reminder about Advertising Disclosures
By Arthur J. DeCelle on Apr 24, 2017
Posted In Advertising and Marketing, Import/Export, Trade Practices
In mid-April, the Federal Trade Commission (FTC) sent out 90 letters to advertisers, celebrity endorsers and influencers who use their fame and the power of digital advertising to help promote products. The facts in each letter vary, but the FTC’s message was a strong reminder that clear and conspicuous disclosure is required if a “material...
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