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TTB Modified Tax Filing Timeframe for Some Taxpayers


By and on Jan 12, 2017
Posted In Alcohol Excise Taxes

On January 4, 2017 TTB published in the Federal Register a temporary rule, T.D. TTB–146, modifying the tax filing timeframe for taxpayers who fall below a certain monetary threshold and removing the bond requirements for certain eligible taxpayers who pay taxes below certain maximum amounts on distilled spirits, wine and beer. See 82 Fed. Reg....

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DC Council Passes Amendments to Alcohol Beverage Code


By on Jan 11, 2017
Posted In Legislation, Uncategorized

In early December 2016, the Council of the District of Columbia (the Council) unanimously passed the Omnibus Alcoholic Beverage Regulation Amendment Act of 2016 (the Act). The Act amends a number of provisions of DC’s alcohol beverage laws, several of which particularly affect DC manufacturers, brew pubs, wine pubs and distillery pubs.

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TTB Changes Under the Fall Edition of the Unified Agenda


By on Jan 10, 2017
Posted In Advertising and Marketing, Import/Export, Non-Beverage Alcohol, TTB COLAs and Formulas

On December 23rd, 2016 the federal government published its Fall edition of the “Unified Agenda” – a bi-annual compilation of all ongoing federal rulemaking projects. Attached is a copy of the TTB detail from this latest Unified Agenda. As always, projected future publication dates should be viewed with a very healthy dose of skepticism. TTB’s...

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Issues to Consider When Buying or Selling a Craft Distillery


By and on Jan 5, 2017
Posted In Transactions, Uncategorized

One of the last things anyone thinks about when embarking on a new, exciting venture (like opening their own distillery), is how things will come to an end. The fun is in the journey, in the craft – and those are rightfully the focal points for entrepreneurs running their own craft distilleries. But, inevitably, the...

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TTB Publishes Final Rule to Streamline Importation and Exportation Procedures


By on Jan 3, 2017
Posted In Import/Export, TTB COLAs and Formulas

On December 22, 2016, TTB published a Final Rule implementing the streamlined importation and exportation procedures established by the International Trade Data System (ITDS). See 91 Fed. Reg. 94186 (Dec. 22, 1016). ITDS is an interagency program to establish a “singe window” that importers and exporters can use to submit all data required by Federal...

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Texas Court of Appeals Hands Down Instructive Administrative Law Opinion


By on Dec 29, 2016
Posted In Distribution, Trade Practices, TTB COLAs and Formulas

A recent Texas Court of Appeals decision, EATX Coffee, LLC v. Texas Alcoholic Beverage Commission, provides an important reminder of how principles of administrative law may check the current trend towards “regulation by Internet.” Ct. of App of Texas, 4th Dist., No. 04-16-00213-CV (Dec. 7, 2016). Like TTB and many other state alcohol beverage authorities, the Texas...

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Exporting Craft Beer to Europe


By , , , and on Dec 7, 2016
Posted In Distribution, Import/Export

Until recently, few would have predicted that US craft beers would find their way into European markets, yet today they are successfully meeting European tastes. Craft beers are increasingly able to compete with other products in Europe, such as wine, and there is increasing market demand in Europe for innovative, rare and exotic beers. US...

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US Supreme Court Asked to Clarify the Interaction Between the 21st Amendment and the Commerce Clause


By on Oct 13, 2016
Posted In Distribution, Trade Practices, Uncategorized

The Texas Package Stores Association has asked the US Supreme Court (via a “Petition of Certiorari”) to hear a case that could clarify the interaction between the 21st Amendment and the non-discrimination between states principle of the “dormant” Commerce Clause. The case arose in Texas, where the Court of Appeals for the Fifth Circuit ultimately...

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Summary Judgment Granted in Tito’s “Handmade” Vodka Case


By on Oct 11, 2016
Posted In Advertising and Marketing

On September 27, 2016, the Northern District of Florida issued a decision in Pye v. Fifth Generation, Inc., N.D. Fla. No. 4:14cv493-RH/CAS, one of many false advertising class actions brought against the makers of Tito’s “Handmade” Vodka. Although Tito’s has lost a number of decisions on motions to dismiss and summary judgment motions in other...

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Two New TTB Rulings Issued on General Use Formulas


By on Oct 10, 2016
Posted In TTB COLAs and Formulas

On September 29, the Alcohol & Tobacco Tax & Trade Bureau (TTB) issued two new Rulings announcing the creation “general use formulas” for certain distilled spirits and agricultural wines. These general use formulas permit the production or importation of these products without the need to first obtain an approved formula (for domestic products) or a...

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