Alcohol and Tobacco Tax and Trade Bureau Archives - Page 4 of 13

Excise Tax Relief for Breweries, Wineries and Distilleries

by Arthur J. DeCelle | Dec 26, 2017 | 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 of 2017, provides a temporary reduction in alcohol beverage excise taxes for US brewers, winemakers, distillers and beverage importers. Temporary tax relief is available for beer, wine and spirits removed from a US manufacturing facility or released from Custom’s custody after January 1, 2018, and prior to December 31, 2019. Several provisions of the new law will require the Alcohol and Tobacco Tax and Trade Bureau (TTB) to quickly promulgate new regulations. (more…)

TTB Confirms PATH Act “Hard Cider” Compliance Extension

by T. Marshall Fawley III | Dec 1, 2017 | Alcohol Excise Taxes

The Alcohol and Tobacco Tax and Trade Bureau (TTB) has confirmed that compliance with the temporary rule implementing the Protecting Americans from Tax Hikes Act of 2015 (PATH Act) (T.D. TTB-147), which changes the eligibility criteria for the “hard cider” tax rate, will be extended by one year. The new compliance deadline will be January 1, 2019. Additionally, the comment period for the temporary rule will be reopened. The file will be available for public view beginning Monday, December 4, 2017, and will be announced in the Federal Register on Tuesday, December 5, 2017.

TTB Begins Testing New Version of Permits Online

by McDermott Will & Emery | Nov 9, 2017 | TTB COLAs and Formulas

Alcohol and Tobacco Tax and Trade Bureau (TTB) recently began testing a new version of its Permits Online system. The new interface aims to provide several big improvements for users. Among them:

Currently certain types of amendments must be filed individually, forcing industry members to wait for approval of their first amendment to submit their second. The new system should allow for most types of amendments to be bundled together into a single submission thereby reducing wait times;

Personal Questionnaires, which are currently filed separately from a permit, will be filed under the same interface as an amendment to add new personnel; and

Users can enter company-wide changes once and then populate to all permits held by a company.

TTB has not yet released a timeframe for these changes.

TTB Issues Updated Guidance on Personalized Labels

by T. Marshall Fawley III | Oct 25, 2017 | Advertising and Marketing, TTB COLAs and Formulas

Recently, the Alcohol and Tobacco Tax and Trade Bureau (TTB) issued an update to its existing public guidance on personalized labels. The current update clarifies the process for obtaining an approved COLA for personalized labels without requiring the applicant to resubmit the COLA application for certain changes made to the labels.

TTB Reopens Comment Period for Three Notices of Proposed Rulemaking

by T. Marshall Fawley III | Oct 18, 2017 | Advertising and Marketing, TTB COLAs and Formulas

On October 11, 2017, the Alcohol and Tobacco Tax and Trade Bureau (TTB) reopened the comment period for the following three notices of proposed rulemaking:

Notice No. 160, Proposed Revisions to Wine Labeling and Record Keeping Requirements

TTB proposes to amend the labeling and record keeping requirements of 27 C.F.R. part 24. The proposed rule provides that standard grape wine containing 7 percent or more alcohol by volume (ABV) covered by a certificate of exemption from label approval may not be labeled with a varietal (type of grape) designation, a type designation containing a varietal significance, a vintage date or an appellation of origin unless the wine is labeled in compliance with the appropriate standards in 27 C.F.R. part 4 for that label information. TTB also seeks comments on alternate proposals submitted during previous comment periods for Notice No. 160. (more…)

TTB Issues Guidance on Application of Consignment Sales Regulations to Freshness Dating and Returns from Retailers

by Arthur J. DeCelle | Oct 17, 2017 | 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 sales,” 27 USC 205(d). Congress believed that all transactions should be “bona fide” sales. Id. The intent was to prevent a wide range of unscrupulous practices that might occur if manufacturers and wholesalers furnishing alcohol beverages to retailers on consignment or with the right of return.

The FAA Act prohibition on consignment sales does not apply to “transactions involving solely the bona fide return of merchandise for ordinary and usual commercial reasons arising after the merchandise has been sold.” Id. TTB regulations provide an extensive list of reasons that a manufacturer or wholesaler can accept returns. 27 CFR, Part 11, Subpart D. (more…)

Permits Moving to the Permits Online System this Fall Could Cause Substantial Delays

by McDermott Will & Emery | Apr 25, 2017 | Trade Practices, TTB COLAs and Formulas

The Alcohol and Tobacco Tax and Trade Bureau (TTB) recently notified holders of permits that were originally filed in paper of plans to move all permits to the Permits Online (PONL) system this fall. This could lead to substantial delays due to the volume of permits included. Industry members who wish to submit requests ahead of that time can send their information (EIN, Permit and Registry Numbers) to Permits.Online@ttb.gov and enter Permits Online Data Load in the subject line of the email. Filing amendments electronically has historically been significantly faster using TTB’s PONL system.

The BA’s Growing Influence on Capitol Hill

by Arthur J. DeCelle and David Ransom | Sep 29, 2016 | Alcohol Excise Taxes, Distribution, Trade Practices, TTB COLAs and Formulas

How is it that the Brewers Association—an organization that has no political action committee, has employed a staff lobbyist for only 18 months, and has only had a strong presence in Washington since 2009—has gained significant traction among policymakers in the nation’s capital?

The BA is now a serious player in Washington. That is not by accident; it’s a carefully conceived strategy implemented by the BA board and senior staff—including president and CEO Bob Pease—over the last seven years that seeks to leverage the inherent strengths of America’s small craft brewers.

Read the full article, originally published in the September/October 2016 issue of The New Brewer.

FDA Brewery Inspections

by McDermott Will & Emery and McDermott Will & Emery | Jul 27, 2016 | Food Safety and FDA

Most breweries have numerous dealings with the Alcohol and Tobacco Tax and Trade Bureau (TTB) and understand the need to comply with TTB regulations; this includes preparation for TTB audits and inspections. But the TTB is not the only federal agency with the authority to conduct a brewery inspection.

The Food and Drug Administration (FDA) also inspects food facilities, including breweries, to ensure they comply with FDA regulatory requirements. The FDA may conduct inspections as the result of routine surveillance, product quality issues, consumer complaints, or recalls. The agency also may conduct inspections to follow up on a previous inspection or an FDA enforcement action. The FDA also contracts with state and local food protection programs to conduct inspections and provide certification and training.

Read the full article, originally published in the July/August 2016 issue of The New Brewer.

Trademark Tips for Small Distillers

by McDermott Will & Emery | Apr 20, 2016 | Advertising and Marketing, TTB COLAs and Formulas

What’s in a name? (Or a slogan, logo, symbol or other source-identifying device?) Well, turns out a lot. While the craft spirits industry is a tight knit and collegial community, businesses must strive to create a unique and distinctive place in the market that makes their products stand out from the rest. For small distillers, who may have leaner advertising budgets than the spirits giants, one effective way to plant your flat in the ground and say “This is who we are, come and join us!” is through trademarks.

A trademark is any word, name, symbol, logo and/or device the identifies the goods and services of one party, and distinguishes such offerings from those of others.

Below we provide some tips and recommendations for small distillers to consider when selecting and protecting trademarks.

Read the full article (originally published in the Spring 2016 issue of Artisan Spirit).

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