Distilleries in the US are often approached by businesses and individuals who are interested in having the distillery produce and/or bottle product on their behalf. These arrangements are simple to describe in plain English, but they are deceptively complicated “under the hood”. In addition to Federal Trade Practice regulations, these arrangements are typically governed by…
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TTB regulations are stiff for the most part, but if you are a careful student, you can find some regulatory “freebies” that can save you significant amounts of time and money. Here, we’ll cover three of the most important ones. 1) You Don’t Have to Take Physical Inventory of Barrels This one’s a bit tricky because…
Continue Reading about Three Loopholes/Gimmes From the TTB You Are Missing Out On →
At first glance, you might wonder why regulations distinguish between Voluntary Destruction and Losses. The key differences: In either case, you’re typically not taxed on the quantity lost/destroyed – but let’s dive in deeper. Voluntary Destruction Voluntary Destruction is covered in 27 CFR 19.459, which states: A proprietor may voluntarily destroy spirits […] or wines…
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Regulations require you to track and report your bulk Imported Spirit separately from your domestic spirit. This applies to spirit held in the Storage liquid account as well as the Processing account. We’ll cover the scenarios and ‘gotchas’ so that you can stay on TTB’s good side. And, be aware that we’re not going to…
Flow meters are used to measure the amount of liquid flowing through a pipe. It’s not hard to see why this is an appealing proposition for a distillery, which is full of moving liquid that must be tracked and measured constantly. Unfortunately, most flow meters are unsuitable for spirits. Typical magnetic flow meters will not…
Continue Reading about Flow Meters Aren’t Always Your Friend →
Since the US Census Bureau publishes population data, and the TTB publishes DSP permit data, I thought it would be instructive to join the two datasets and examine “Distillery Permits per Capita by State” in the US. For this exercise, I took Census Population data from the 2020 Census (last available) and mashed it up…
Continue Reading about Distilleries Per Capita in the United States →
