Week of April 4, 2008 |
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Greetings! Hope you have had an illuminating and successful week! This week's offerings include a notice regarding the proposed establishment of a viticultural area, a listing of our application packets, and a description of the various alcohol manufacturers and producers regulated by TTB. |
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NOTICE OF PROPOSED ESTABLISHMENT OF THE HAW RIVER VALLEY VITICULTURAL AREAClick here for a link to the Federal Register notice. TTB APPLICATION PACKETS AVAIALBLE FROM THE NATIONAL REVENUE CENTERAlcohol and tobacco businesses listed below that operate above the retail level must file an application with TTB and receive approval before engaging in business under either the Internal Revenue Code of 1986 (IRC) or the Federal Alcohol Administration Act. Likewise, importers, producers, and manufacturers of firearms and ammunition file and pay to TTB excise taxes on the sale and use of firearms and ammunition, subject to certain exemptions and exceptions, under the IRC. Firearms and ammunition businesses must also register with TTB before making tax-free sales. Informational packets include a combination of required forms, and instructions along with tools and resources to aid you in filing an acceptable application and other required forms. Please carefully read the packet description to determine which packet(s) you need to file. If you need assistance selecting the proper packet(s), contact TTB's National Revenue Center toll-free at 1-877-882-3277 or directly at (513) 684-3334. You may also e-mail us at ttbquestions@ttb.gov.
ALCOHOL PRODUCERS AND MANUFACTURERSThe following descriptions provide very general information about the various types of businesses that are regulated by TTB. For more details or answers to questions, please contact the National Revenue Center. Alcohol Fuel Plant-Medium/Large: An Alcohol Fuel Plant (AFP) is established with the sole purpose of producing, processing and storing, and using or distributing distilled spirits to be used exclusively for fuel use. A medium AFP is one that will produce and receive a combination of more than 10,000 but less than 500,000 proof gallons of spirits in a calendar year. A large AFP is one that will produce and receive a combination of more than 500,000 proof gallons of spirits in a calendar year. Alcohol Fuel Plant-Small: A small AFP is one that will produce, process and store, and use or distribute distilled spirits to be used exclusively for fuel use. A small AFP is one that will produce and receive a combination of 10,000 or less proof gallons of spirits in a calendar year. Brewery/Brewpub/Alternating Brewery Premises: This packet contains information for businesses wishing to produce malt beverages, operate a brewpub or micro brewery or alternate brewery premises with another brewery. Saké producers must also complete this packet. Brewery-Pilot Operations: A pilot brewery may be established off brewery premises for research, analytical, experimental, or developmental purposes relating to beer or brewery operations. Distilled Spirits Plant - Beverage: A distilled spirits plant (DSP) may be established to produce, bottle, rectify, process or store beverage spirits. Examples of beverage distilled spirits include neutral spirits or alcohol (i.e. vodka or grain spirits), whiskey, gin, brandy, blended applejack, rum, Tequila, cordials and liqueurs. Distilled Spirits Plant - Industrial: A distilled spirits plant (DSP) may be established to manufacture articles, or produce, bottle or package, denature or warehouse spirits for industrial use. These spirits are not intended for beverage use. Distilled spirits Vinegar Plants fall into this category. Distilled Spirits Plant - Industrial/Beverage: A distilled spirits plant (DSP) may conduct beverage (non-industrial) and industrial operations from the same premises. If you need to file an application to conduct both types of operations, select this packet to eliminate duplication of paperwork. Experimental Distilled Spirits Plant: An experimental distilled spirits plant (DSP) may be established for specific and limited periods of time solely for experimentation in or development of industrial spirits or sources of materials used to produce spirits or processes for producing or refining spirits. Winery/Taxpaid Wine Bottling House: Anyone wishing to operate a winery (bonded winery (BW), or bonded wine cellar(BWC)) or taxpaid wine bottling house (TPWBH) must first apply to TTB using this packet. |