Requirements for Beverage Distilled Spirits Plant Operations

If your application to operate a Beverage Distilled Spirits Plant has been approved, you must keep all approval documents readily available for examination by TTB officials.

There are requirements that you must meet to maintain your business. We are providing this information to help you meet these requirements.

Taxes

Taxes are paid to TTB when finished spirits are removed from bonded premises. Your obligation as a taxpayer will depend on your circumstances and business type.

You may file your excise tax return electronically using Pay.gov (recommended) or submit TTB F 5000.24sm (smart form version) by mail. If you use Pay.gov you need to retain copies of your reports and returns as Pay.gov is limited on space for saving these documents. Previously filed returns and reports will be purged off the Pay.gov system.

Excise Tax Rates for Distilled Spirits
See current tax rates.

Reports

Requirements for filing operational reports begin upon approval of your permit even if there is no activity. Monthly reports are due 15 days after the end of the reporting period. Only file the reports that apply to the operations authorized by your permit. You may file these reports electronically through Pay.gov (recommended) or by mail. If you use Pay.gov you need to retain copies of your reports and returns as Pay.gov is limited on space for saving these documents. Previously filed returns and reports will be purged off the Pay.gov system.

• Monthly Report of Storage Operations (TTB F 5110.11)
  Download TTB F 5110.11 [PDF]. Need Help with Form 5110.11? Try our helpful tutorial!
• Monthly Report of Processing Operations (TTB F 5110.28)
  Download TTB F 5110.28 [PDF]. Need Help with Form 5110.28? Try our helpful tutorial!
• Monthly Report of Production Operations (TTB F 5110.40)
  Download TTB F 5110.40 [PDF]. Need Help with Form 5110.40? Try our helpful tutorial!
• Where to file Reports
  Reports should be submitted to the address on the form or in the instructions for filing.

Pay.gov

You can file your operational report and/or file your excise tax returns and make payments electronically using Pay.gov. If you use Pay.gov you need to retain copies of your reports and returns as Pay.gov is limited on space for saving these documents. Previously filed returns and reports will be purged off the Pay.gov system.

• Electronic Funds Transfer
  An EFT is a non-paper, computer-to-computer transfer of funds from a taxpayer's financial institution account to Treasury's account at a Federal Reserve Bank. Such transfers are initiated through an electronic terminal and not by check, money order, or other paper instrument.
• Payments
  TTB accepts electronic payments through the Federal Reserve Communications System and through Automated Clearing House (ACH) credit transfers.
  • Fedwire Transfers
    EFT payments through the Federal Reserve Communications System (using Fedwire) to Treasury's main account at the Federal Reserve Bank of New York are completed on the day they are initiated, generally in a matter of minutes. The Federal Reserve (Fed) guarantees the payment is final as soon as the receiving institution is notified. The Fed debits the taxpayer's bank account and credits the account of Treasury for TTB.
  • ACH Credit Transfers
    The ACH system is an electronic network for financial transactions in the United States. ACH credit transfers are completed on the following business day. Payments must be submitted before 4 p.m. EST to be posted in a timely manner.

  Changes After Original Qualification

  Any change in the name, address, ownership, management or control of the business must be reported to TTB without delay. If you filed your original application on paper, and haven't requested that your data be migrated to our Permits Online system, you should file these amendments on the TTB forms described in the applicable regulations. If you filed your original application through Permits Online, you should also electronically file your amendments in Permits Online. See the regulations at 27 CFR 19.111-147 for more information about changes.

  Change in Premise Location
  Select this amendment if you will be moving your business operations to another location within the same state. If moving to another state you will need to file an original application. You will need to submit a new diagram. Unless you are exempt from bond requirements, you will also need to submit either a superseding bond or consent of surety.

  If adding a new person, an Owner Officer Information Application must be completed through Permits Online.

  A final Excise Tax Return TTB F 5000.24 covering the last period of liability marked "FINAL RETURN". The period should cover up to the last day of business as a distilled spirits plant.

  Note - New diagram required

  Updated diagram showing which areas will be alternating

  ** A new application or amendment for the commodity that is being added.

  Laws/Regulations

  See Title 27 - Code of Federal Regulations and public laws relating to the distilled spirits industry using the links below.

  Labeling

  You must obtain label approval prior to bottling. You may file electronically by accessing the COLAs Online system. You must first register for COLAs Online to get access to the Online System. You may also submit your application and other information via postal mail.

  • COLAs Online - Electronic Labeling Approval
    This online system gives registered industry members the ability to apply for and track the status of label submissions (COLAs) electronically. Please note that a Permit Number is required before you can register for this system. Learn more about using COLAs Online.
  • Applying for Approval by Mail
    If you do not file electronically, you must send TTB F 5100.51 - Application for and Certificate/Exemption of Label/Bottle Approval, in duplicate, to the following address:
    Alcohol Labeling and Formulation Division
    Alcohol and Tobacco Tax and Trade Bureau
    1310 G Street, NW, Box 12
    Washington, DC 20005
  • More Information
    To learn more about what is required with your label please see our Labeling Resources page or contact the Alcohol Labeling and Formulation Division (ALFD) at 202-453-2250 or toll free 866-927-AFLD (2533) or at Submit an Online Inquiry. Representatives are available 8 a.m. to 4:30 p.m. ET Monday - Friday (except for Federal holidays). For more ways to contact us see the ALFD Contacts page.

  Formula Approval

  We sometimes require you to submit your formula for approval before you may submit your COLA application. Formula approval, which you can do using Formulas Online, includes a review of your product's ingredients and your production process. We may also require a product sample for lab analysis. Learn which products require formula approval.

  Food and Drug Administration (FDA) Requirements

  As a manufacturer and/or processor of alcohol, you must register with the FDA in accordance with the Bioterrorism Act. Under this Act, any domestic or foreign facilities that manufacture, process, pack or hold food for human or animal consumption in the U.S. must register. "Food" includes alcoholic beverages.

  Responsibilities and Additional Information

  There are additional responsibilities and requirements that you may have to meet including state laws.

  • TTB personnel have the right of entry into your premises.
  • All taxpaid products on the bonded premises must be clearly marked and segregated.
  • Please ensure you are in compliance with your State and local authorities before commencing operations (including building/use permits and zoning requirements). If you intend to sell your products in any other State (other than the State in which you are applying), you must contact each State individually because they all have different shipping laws. See our direct shipping Web page for more information.

  

  CONTACT US

  Questions? For permits, filing, or taxes, contact the National Revenue Center using our online form or at 877-882-3277. For questions about label approval, contact the Alcohol Labeling and Formulation Division using this online form or at 866-927-2533.For a complete list of TTB contact information see our Contact Us page.

  Last updated: April 17, 2024
  Maintained by: National Revenue Center