Source: https://www.ttb.gov/ttb-resources?view=category&id=38
Timestamp: 2020-02-21 01:00:15
Document Index: 701587227

Matched Legal Cases: ['art 19', 'art 19', 'art 19', 'art 19', 'art 30', 'art 40', 'art 40', 'art 40', 'art 40', 'art 40', 'art 41', 'art 44', 'art 45', 'art 46', 'art 53']

TTBGov - Business Central
TTB | Business Central | Requirements New Medium/Large AFP
Requirements for Medium or Large Alcohol Fuel Plant Operations
TTB has approved your application as a medium or a large alcohol fuel plant (AFP). If it is required by your state, you should forward a copy of your permit to the appropriate state agency. You should also keep your permit and application on file at the permitted premises and available for examination by TTB officials. For more information about requirements, including the life of an AFP permit, visit our Alcohol Fuel page.
As a permit holder, there are several federal laws and regulations you are required to meet, that include the following processes:
Gauging distilled spirits
Maintaining records of your operations
You must notify us immediately of any change in name, address, ownership, management, or control of the business.
You must notify us immediately if you intend to increase your production or receipts to a level in excess of 500,000—or decrease to a level of 10,000 or less—proof gallons of spirits per calendar year.
You must notify us immediately if you intend to decrease your production or receipts to a level of 500,000 or below proof gallons of spirits per calendar year.
As long as the fuel alcohol is withdrawn from an AFP under the provisions of 27 CFR, part 19, subpart X, taxes are not due. The statutory provisions of 26 U.S.C. 5181 provide for the withdrawal of distilled spirits from AFP premises free of tax exclusively for fuel use as provided in 26 U.S.C. 5214(a)(12), and section 5214(a)(12) states that distilled spirits on which the tax has not been paid or determined, subject to such regulations as the secretary shall prescribe, may be withdrawn from bonded premises free of tax .
No taxes are due in the following circumstances:
When the fuel alcohol is withdrawn from an AFP (see 27 CFR, part 19, subpart X)
When distilled spirits are withdrawn from an AFP premises for fuel use (see 26 U.S.C. 5181 and 26 U.S.C. 5214(a)(12))
When distilled spirits, on which tax has not been paid or determined, subject to such regulations as the secretary shall prescribe, are withdrawn from bonded premises (see 5214(a)(12)).
Unfit for Beverage Use
Distilled spirits that have been rendered unfit for beverage use (see 27 CFR, part 19, subpart X) may be withdrawn tax-free from the premises of an AFP exclusively for fuel use (see 27 CFR 19.728).
Diversion of Spirits
Payment of tax will be required in the case of diversion of spirits to beverage use or other unauthorized dispositions. The provisions of 27 CFR part 19, are applicable to distilled spirits for fuel use. Specifically:
The imposition of tax liability (27 CFR 19.21 — 19.25);
The assessment of tax (27 CFR 19.253 and 19.254); and
Claims for tax (27 CFR 19.262and 19.263).
You can file most operational reports electronically using Pay.gov. It’s secure, free, and can be faster and less costly than using paper forms.
You were issued a Pay.gov ID as part of the TTB application process. Your use of the ID constitutes agreement to the provisions in this disclaimer.
Our user guides give step-by-step instructions for performing tasks in Pay.gov, from accessing your profile, to amending and filing reports, and includes other publications that will help you navigate the system. Download the user guides.
As a permit holder, you must prepare and keep records at the alcohol fuel plant premises and available for inspection by a TTB officer during business hours. You must preserve required records for a period of not less than three years from either the date of the transaction or the date of the last entry required to be made, whichever is later.
Annual Physical Inventory ( 27 CFR 19.710)
Daily Quantity (volume or weight) and proof of spirits produced ( 27 CFR 19.714 – 19.718)
Quantity (volume or weight) of spirits on-hand and received
Quantity (volume or weight) and types of materials added to render spirits unfit for beverage use
Quantity (volume or weight) of fuel alcohol manufactured
Disposition of spirits and fuel alcohol
Statement of the kind and quantity of materials used to produce spirits
Operations that are verifiable by TTB
Commercial records that you keep
Entries made on day the operation or transaction occurs
You must report to us any change in the name, address, ownership, management or control of the business without delay. You should file your amendments through Permits Online.
Amendments within Permits Online are divided into two categories: commonly filed and *commodity specific. Listed below are commonly filed amendments and specifically filed amendments for alcohol fuel plants.
Change in Plant Location (Premises) (27 CFR 19.690)
Change in Mailing Address (27 CFR 19.691)
Change in Premises Address – USPS (27 CFR 19.691)
Select this amendment if adding or removing individuals from outside your company with the power to sign and/or act on behalf of the company. When adding a Power of Attorney you can scan and upload your form into Permits Online. Download TTB F 5000.8 [PDF].
Change in Control (27 CFR 19.688)
A change in actual or legal control occurs when there are changes in stock ownership, LLC membership ownership, or possibly major changes in the corporate officers or directors of a corporation. In such situations, the legal business entity which operated the business in the past continues to operate the subject business. In other words, the same legal entity remains in existence, which continues to operate the business in question.
If adding a new person an Owner Officer Information Application must be completed through Permits Online.
Change in Officer, Director, Member, or Stockholder/Interest (27 CFR 19.687)
Select this amendment when there is a change in the officers, directors, members and managers, as well as any stockholders/interest holders who hold 10 percent or more. An Owner Officer Information Application must be completed for each new person through Permits Online.
Add/Remove Variance or Alternate Method (27 CFR 19.665 – 19.667)
Termination of Business (27 CFR 19.695)
AFP Bond – Superseding/Strengthening* (27 CFR 19.700)
Select this amendment if there will be any changes to your current approved bond, such as, an increase in penal sum or a different surety company.
Change in AFP Equipment*
Select this amendment to convey a change in major equipment, or construction or use of the building(s) comprising of your premises, including an extension or curtailment of your approved premises.
AFP Receiving Spirits or Denatured Spirits by Transfer in Bond* (27 CFR 19.733)
Select this amendment if you will be receiving spirits transferred in bond to your approved premise from another location.
Change in AFP Bonded Premises (Extended, Curtailed, or Modified)*
Select this amendment is there will be any changes to your bonded premises, to include a change in major equipment, construction, or use of the building(s) comprising your premises, including an extension or curtailment of your approved premises.
Change in Size/Type* (27 CFR 19.685)
Select this amendment if you will have any change to the approved size of your plant due to an increase or decrease in production.
Note: The description of stills on the approved alcohol fuel producer's permit application constitutes registration of stills (see 27 CFR 19.680). A change in type or location of a still constitutes amendment of the permit. Permits can be amended through Permits Online.
TTB has been delegated authority under 26 U.S.C. Chapter 51 of the Internal Revenue Code of 1986 (IRC) to publish regulations pertaining to Alcohol Fuel Plants, or AFPs (see Section 5181 of the IRC (26 U.S.C. 5181)).
Section 5181 of the IRC also provides for the establishment of AFPs to produce, process, store, and use or distribute distilled spirits to be used exclusively for fuel use.
Gauge (27 CFR Part 30 – Gauging Manual)
Distilled spirits plant proprietors are required to gauge the amount removed from their bonded premises. If you are a distilled spirits plant proprietor, you will need to "gauge" the spirits; in other words, determine the quantity and proof of the spirits.
Gauges are required:
On completion of production of spirits
On receipt of spirits at the plant
Prior to the addition of materials to render spirits unfit for beverage use
Before withdrawal from premise or other disposition (fuel alcohol –volume only is required)
When spirits are to be inventoried
If you are an alcohol fuel plant, it is important that you know how to proof your spirits correctly. See our Distilled Spirits - Frequently Used Proofing Processes page for our TTB Proofing Video Series and other helpful proofing resources that will help guide you through the proofing process. Note: Methods used must be accurate (volume must be temperature-corrected).
Authorized Material for Fuel Alcohol
The materials on the Authorized Materials for Fuel Alcohol (PDF) list are approved to render spirits unfit for beverage use, thus making the spirits acceptable for withdrawal from alcohol fuel plants as fuel alcohol (see 27 CFR 19.746(b)).
There are additional responsibilities and requirements that you may have to meet, including state laws.
Page last reviewed January 16, 2015
TTB | TTB.gov Business Central
TTB Business Central - Starting a TTB-Regulated Business
What will the legal structure of your business be?
Page last reviewed/updated: 01/12/2015
TTB | Business Central | Requirements New Tobacco Manufacturers
Requirements for Manufacturers of Tobacco Products
You have recently been issued your permit to manufacture tobacco products has recently been issued and you are ready to begin operations. It is important that you keep all approved documents at the factory premises readily available for examination by TTB officials.
Your permit is conditioned upon compliance with federal laws and regulations, as well as pertinent state and Internal Revenue Code laws. You will find the regulations and forms pertinent to manufacturers of tobacco products on our website at www.ttb.gov.
Below is additional information regarding filing monthly reports, excise tax returns, and TTB F 5630.5t, Special Tax Registration and Return.
Except for removals in bond and transfers in bond, as authorized by law, the taxes imposed on tobacco products by section 5701 I.R.C., shall be determined at the time of removal of such products and paid on the basis of a return, in accordance with the provisions of Title 27 of the Code of Federal Regulations (CFR), Part 40. The taxes shall be paid to TTB, with sufficient information to identify the taxpayer, the nature and purpose of the payment and the tobacco products covered by the payment.
Excise Tax Return, TTB Form 5000.24
Tobacco products removed for consumption or sale must be taxpaid on a semimonthly basis per 27 CFR 40.161 through 40.171, prepayment requirements (see 27 CFR 40.166 and 40.167).
Tax periods run from the 1st - 15th, and from the 16th to the end of the month per 27 CFR 40.163. In September three excise tax returns are due. For non-EFT payers, the second semimonthly period is divided into two payment periods, from the 16th through the 25th, and from the 26th through the 30th. For EFT payers, the second semimonthly period is divided into two payment periods, from the 16th through the 26th, and from the 27th through the 30th. (See 27 CFR 40.164).
With the exception of the two accelerated payments in September, the due dates are not later than 14 days after the close of the return period. If the 14th day falls on Saturday, Sunday, or legal holiday, the return is due on the immediately preceding day which is not a Saturday, Sunday, or legal holiday. NOTE: Penalties and interest will be assessed if a return is not timely filed/paid (26 U.S.C. 6651). Downloald the excise tax due dates.
Mail excise tax returns to:
P.O. Box 790353
St. Louis, MO 63179-0353
Special Occupational Tax
Manufacturers of tobacco products must a pay Special Occupational Tax (SOT) in accordance with 27 CFR 40.31-33. As a manufacturer of tobacco products you are liable for this SOT on or before commencing business as a manufacturer of tobacco products. .
SOT for manufacturers of tobacco products has NOT been repealed, and registration and payment requirements remain in effect. All manufacturers of tobacco products must file Special Tax Registration and Return – Tobacco form TTB F 5630.5t and pay SOT on or before commencing business for the first time, and subsequently each year on or before July 1.
See more about SOT repeal.
TTB SOT Tax
SOT is due prior to commencement of business operations and on July 1st of each year thereafter. The tax year runs from July 1st each year through the next June 30th. For example: the tax for the period July 1, 2009 through June 30, 2010, was due on July 1, 2009. The tax may be prorated the first year if operations are commenced after the month of July. SOT cannot be paid monthly. The full tax is due at the beginning of each tax period. You will not receive notification from TTB that the SOT is due. It is your responsibility to file your SOT and ensure payments are made on time
The SOT imposed on a manufacturer of tobacco products is $1,000 per year, however, if the business had gross receipts of less than $500,000 in the previous income tax year the rate is $500 per year.
All of the taxpayer's gross sales receipts must be taken into account, not just those derived from the business subject to special tax. For instance, sales receipts from other businesses such as a retail outlet selling either tobacco or other property or services must be included.
If you are a member of a controlled group as defined in section 5061(e)(3) of the Internal Revenue Code, you are not eligible for this reduced rate unless the total gross receipts for the entire group are less than $500,000. Please note, that the annual renewal form will always be prepared at the non-reduced rate. It will be your responsibility each tax year to determine whether or not you are eligible for the reduced rate.
Operations at More than One Location
If you receive a permit to manufacture tobacco products from TTB, which authorizes you to conduct operations at more than one location and you are in fact conducting operations at more than one location, a special tax is due for each location.
A special tax stamp is not transferable. Therefore, if there is a change in ownership of your business or business structure, such as a sole owner incorporating or going into a partnership, the new owner is required to file a special tax registration and return and pay the tax from the month the change occurs through the next June 30.
Every manufacturer of tobacco products shall make true and accurate inventories on Inventory – Manufacturer of Tobacco Products or Processed Tobacco, TTB F 5210.9, which shall include all tobacco products and processed tobacco on hand required to be accounted for in the records kept under Part 40.
Every manufacturer of tobacco products shall make a report on Report – Manufacturer of Tobacco Products or Cigarettes Papers and Tubes, TTB F 5210.5, for each month and for any portion of a month during which he/she engages in such business. (See 27 CFR 40.201 and 40.202).
Monthly Report – Manufacturer of Tobacco Products or Cigarette Papers and Tubes (TTB F 5210.5)
As required by 27 CFR 40.202.
The first reporting period will begin with the effective date of your original permit to the end of the month.
You must file the report whether or not any operations or transactions occurred during the reporting period.
Submit the reports to TTB Tobacco Unit, 550 Main Street, Ste 8002, Cincinnati, OH 45202-5215.
The reports are due no later than the 20th day of the succeeding month.
Inventory – Manufacturer of Tobacco Products Or Processed Tobacco (TTB F 5210.9)
As required by 27 CFR 40.201, the manufacturer shall make such an inventory at the time of commencing business, which shall be the effective date of the permit issued upon original qualification under Part 40.
The sections in 27 CFR 40.181 through 40.202 describe the records, inventories and reports to be kept regarding the manufacture and disposition of tobacco products.
Using your Identification Number you can use Pay.gov for reports, excise tax payments and filing.
You should obtain a Pay.gov ID as part of the TTB application process. Your use of the ID constitutes agreement to the provisions in this disclaimer.
Our user guides give step-by-step instructions for performing tasks in Pay.gov from accessing your profile, amending and filing reports, as well as accessing other publications that will help you navigate the system. Download the user guides.
Changes After Original Qualification – For Paper Applications
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. For more information about changes see the regulations at 27 CFR 40.91-114.
Change Of Corporate Officers And Directors
Notify TTB in writing within 30 days of action
Submit Personnel Questionnaire formTTB F 5000.9 within 30 days of change
Updated signing authority, if appropriate
Change in member of Partnership: Same as Original Qualification (includes husband & wife partners)
Limited Partnership: Change of General Partner – Same as Original Qualification
Limited Liability Company (27 CFR 40.103)
Change in Manager – the National Revenue Center for guidance
Change in Member
Submit within 30 days of change, written notification to include updated list of members including titles, addresses and Personnel Questionnaire form TTB F 5000.9 or personnel information required on the application form.
Change of Stockholders Holding More than 10% of Stock of a Corporation
Submit within 30 days of action and notify TTB in writing setting out new stock distribution, number of shares held, and number of shares authorized by the Articles of Incorporation.
Copy of Corporate Documents Supporting the Change
Submit Personnel Questionnaire form TTB F 5000.9 within 30 days of change if more than 10% stock is held and not already on file with TTB.
Change of Ownership Interest for Members of LLC with more than 10% Ownership Interest
Within 30 days of action notify TTB in writing setting out new owners and their percentage of ownership interest. Submit copy of LLC documents supporting the change on Personnel Questionnaire form TTB F 5000.9 within 30 days of change for interest holder of more than 10% and not already on file with TTB.
Change of Stock Control
Submit within 30 days after change occurs, file Application for Permit to Manufacture Tobacco Products or Processed Tobacco or to Operate an Export Warehouse form TTB F 5200.3. Submit copy of corporate documents supporting the change and updated Signing Authority for Corporate and LLC Officials form TTB F 5100.1 or Power of Attorney form TTB F 5000.8, if appropriate.
Application for Amended Permit to Manufacture Tobacco Products or Processed Tobacco or to Operate an Export Warehouse form TTB F 5200.16 (Surrender current permit). Submit:
Environmental Forms - Environmental Information form TTB F 5000.29 and Supplemental Information on Water Quality Considerations Under 33 U.S.C. 1341(a) form TTB F 5000.30
Lease/proof of ownership for of space
New diagram of factory
Change of Address by the United States Postal Service
Application for Amended Permit to Manufacture Tobacco Products or Processed Tobacco or to Operate an Export Warehouse form TTB F 5200.16 (Surrender current permit)
Extension or Curtailment of Factory
Application for Amended Permit to Manufacture Tobacco Products or Processed Tobacco or to Operate an Export Warehouse form TTB F 5200.16 (Surrender current permit) and diagram of factory, if required by 27 CFR 40.69
Non-Contiguous Extension of Premises
Application for Amended Permit to Manufacture Tobacco Products or Processed Tobacco or to Operate an Export Warehouse form TTB F 5200.16
Environmental Forms – Environmental Information form TTB F 5000.29 and Supplemental Information on Water Quality Considerations Under 33 U.S.C. 1341(a) form TTB F 5000.30
Diagram of factory, if required
If leased space, copy of lease
Addition/Deletion of Trade Name/Operating Name
Submit Application for Amended Permit to Manufacture Tobacco Products or Processed Tobacco or to Operate an Export Warehouse form TTB F 5200.16. If addition of trade name, copy of registration issued by the State or local authority. If not required, a statement to that effect and Amended Articles of Incorporation or Amended Articles of Organization.
Submit Application for Amended Permit to Manufacture Tobacco Products or Processed Tobacco or to Operate an Export Warehouse form TTB F 5200.16
along with a copy of registration issued by the State or local authority—if not required, a statement to that effect and Amended Articles of Incorporation or Amended Articles of Organization.
Sole owner: Power of Attorney form TTB F 5000.8 for any designee
Partnership: TTB F 5000.8 for each partner and any designee
Corporation: Authorized in corporate documents, resolution or Signing Authority for Corporate and LLC Officials form TTB F 5100.1; Power of Attorney form TTB F 5000.8 any designee
LLC: Signing Authority for Corporate and LLC Officials form TTB F 5100.1 or Power of Attorney form TTB F 5000.8 any designee
Alternate Method or Procedure
Written Application with specific description and reason for alternate method or procedure
Strengthening/superseding bond Tobacco Bond–Collateral form TTB F 5200.25; Tobacco Bond-Surety form TTB F 5200.26; or Tobacco Bond form TTB F 5200.29
Change of Surety Company
Tobacco Bond-Surety form TTB F 5200.26
See list of approved sureties: http://www.fms.treas.gov/c570/index.html.
Letterhead notice stating date of discontinuance, name of successor (if applicable) AND certify that all tobacco products have been disposed of, and surrender the permit with concluding inventory per 27 CFR 40.201 and the concluding report per 27 CFR 40.202.
Changes After Original Qualification – For Permits Online Applications
Any change that affects your permit to manufacturer tobacco products such as the name, address, ownership, management or control of the business must be reported to TTB's National Revenue Center, 550 Main Street, Cincinnati, OH 45202, or you may call 1-877-882-3277.
Change in Factory Premises
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, lease agreement, registration as a foreign corporation/LLC, if applicable and a superseding bond.
Change in Mailing Address and/or USPS change
Select this amendment if there has been a change to where you will receive mail, or if your address was changed by the US Postal Service but no physical move has taken place.
Select this amendment if you are adding or removing individuals from outside your company with the power to sign and/or act on behalf of the company. When adding a Power of Attorney you are required to provide Power of Attorney form TTB F 5000.8.
Proof of trade name registration, if required by the state or the county, must be uploaded and attached to your application. If the state or county does not require trade name registration, a signed and dated statement of this fact should be submitted.
For federal regulations pertaining to your operations, refer to Title 27 Code of Federal Regulations (CFR), Alcohol, Tobacco Products and Firearms, Part 40 or see our tobacco regulations Web page.
If you have any questions, please contact the Call Center at the National Revenue Center at 1-877-882-3277 or at National Revenue Center.
Questions? For more information contact the National Revenue Center using our online form or at 877-882-3277.For a complete list of TTB contact information see our Contact Us page.
TTB | Business Central | Requirements New Tobacco Export Warehouse
Requirements for Tobacco Export Warehouse Operations
TTB has approved your permit to operate an export warehouse. It is important that you keep all approved documents readily available for examination by TTB officials.
Excise Tax Return (TTB Form 5000.24)
The tax on tobacco products, cigarette papers and tubes becomes immediately due and payable when proof of export is not furnished within 90 days of the date of removal of the tobacco products, cigarette papers or tubes.
The taxes shall be paid to TTB, with sufficient information to identify the taxpayer, the nature and purpose of the payment and the articles covered by the payment. You may use TTB Form 5000.24 for this purpose per 27 CFR 44.67. Taxes may be filed through Pay.gov (recommended) or submitted by mail to TTB to the address on the form. Download TTB F 5000.24 [PDF].
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.
The ACH system is an electronic network for financial transactions in the United States. ACH credit transfers are completed on the following business day.
You can file your operational report and/or file your excise tax returns and make payments electronically using Pay.gov. It’s secure, free, faster, and less costly than using paper forms.
You must obtain a Pay.gov ID as part of the Alcohol and Tobacco Tax and Trade Bureau (TTB) application process to file electronically. Your use of the ID constitutes agreement to the provisions in this disclaimer.
Monthly Operations Reports must be filed as required by the 27 Code of Federal Regulations.
Report – Proprietor of Export Warehouse (TTB F 5220.4)
As required by 27 CFR 44.147 the first reporting period will begin with the effective date of your original permit to the end of the month. Your report can be filed through Pay.gov (recommended) or submitted to the National Revenue Center (address below); however, you must file the report whether or not any operations or transactions occurred during the reporting period. The reports are due on or before the 20th day following the end of the month covered in the report. Download TTB F 5220.4 [PDF]
Inventory – Export Warehouse Proprietor (TTB F 5220.3)
As required by 27 CFR 44.144, an opening inventory shall be made by the export warehouse proprietor at the time you commence business which shall be the effective date of the permit issued upon original qualification under this part. The inventory must be prepared in duplicate by the proprietor. The original inventory report can be filed through Pay.gov (recommended) or submitted to the National Revenue Center (address below) and the duplicate must be retained by the proprietor. Download TTB F 5220.3 [PDF]
Where to file using a Paper Form:
27 CFR 44.142(a) describes the records to be kept regarding the receipt and removal of tobacco products, cigarette papers and tubes and processed tobacco from the export warehouse premises. Additionally, 27 CFR 44.142(b) describes the requirements for filing and maintaining Taxable Articles Without Payment of Tax form TTB F 5200.14, for the receipt and removal of those tobacco products, cigarette papers and tubes, and processed tobacco.
Changes After Original Qualification – Permits Online
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. For more information see the regulations at 27 CFR 44.101-112.
Change in Location (Premises)
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, lease agreement/proof of ownership of space, and file an amended Special Tax Return within 30 days. See CFR 27 46.126.
Select this amendment if you are adding or removing individuals from outside your company with the power to sign and/or act on behalf of the company. When adding a Power of Attorney you are required to upload into Permits Online Power of Attorney form TTB F 5000.8.
Changes After Original Qualification – Paper
Any change in the name, address, ownership, management or control of the business must be reported to TTB without delay.
Change in Location-within same State (27 CFR 44.108)
Application for Amended Permit form TTB F 5200.16, (Surrender current permit)
Lease/proof of ownership of new location
New diagram of export warehouse premises
File an amended Special Tax Return within 30 days (27 CFR 46.126)
Change in Location to another State (27 CFR 44.108)
You must file an original application as a new permit number will be issued. (Surrender current permit)
File a new bond, as a new permit number will be issued.
Foreign corporation/LLC registration in new State if entity is incorporated and/or organized in a State other than where business will be conducted
Change in Mailing Address (only) by action of local authorities (27 CFR 44.109)
File an amended Special Tax Return
Change in Export Warehouse Premises, making diagram inaccurate (27 CFR 44.111)
Application for Amended Permit form TTB F 5200.16 (Surrender current permit)
Diagram of export warehouse premises, if required by 27 CFR 44.88.
Add/Delete Signing Authority. (27 CFR 44.87)
Sole owner: Power of Attorney form TTB F 5000.8
Partnership: Power of Attorney form TTB F 5000.8 for each partner and any designee
Corporation: Authorized in corporate documents, resolution or Signing Authority form TTB F 5100.1; Power of Attorney form TTB F 5000.8 for any designee that is not an employee. You will be required to attach the appropriate documentation showing where the authorization is granted.
LLC: Authorized in organizational documents, resolution or Signing Authority form TTB F 5100.1; Power of Attorney form TTB F 5000.8 for any designee
Change in Individual Name (27 CFR 44.101)
Application for Amended Permit form TTB F 5200.16 filed within 30 days of change (Surrender current permit)
File an amended Special Tax Return (27 CFR 46.126)
Addition/Deletion of Trade Name/Operating Name (27 CFR 44.102)
If addition of trade name, copy of registration issued by the State or local authority
If not required, a statement to that effect
Change of Corporate Name (27 CFR 44.103)
Amended Articles of Incorporation or Amended Articles of Organization
Change of Corporate Officers, Directors or Stockholders of a Corporation (27 CFR 44.106-107)
Within 30 days of action—notify TTB in writing setting out the current list of officers, directors and stockholders;
Identify each officer and director by name and title;
Identify each stockholder by name, and number of shares held;
Identify the number of shares issued and the number of shares authorized;
File Personnel Questionnaire TTB F 5000.9 for each officer, director, or more than 10% stockholder;
Change of Members/Managers/Ownership Interest of a Limited Liability Company (LLC) (27 CFR 44.106-107)
Within 30 days of action—notify TTB in writing setting out the current list of members, managers and interest holders of the LLC;
Identify each member and/or manager by name and title;
Identify each interest holder by name, % of ownership;
File Personnel Questionnaire form TTB F 5000.9 for each member and/or manager, and more than 10% interest holder;
Alternate Method or Procedure (27 CFR 44.72)
Written notice identifying the regulation you wish to vary from, along with specific description and reason the alternate method or procedure is needed.
Fiduciary Successor, (27 CFR 44.104)
Taking over business as a continuing operation, the fiduciary shall before commencing operations make application for permit and file a bond (original qualification).
If the fiduciary intends to liquidate the business, the fiduciary must notify TTB of its intent to liquidate the business and file a Change in Bond (Consent of Surety) of the predecessor’s bond.
Transfer of Ownership, (27 CFR 44.105)
The current proprietor shall give notice of transfer, and the proposed successor shall make an application for permit and file a bond, as required, in ample time for examination and approval thereof before the desired date of such change.
The predecessor shall make a closing inventory, (27 CFR 44.146) and closing report, (27 CFR 44.151) and surrender his permit along with the closing inventory and closing report.
Partnership Changes (27 CFR 44.105)
Change in member of Partnership: Same as Original Qualification (includes husband and wife partners)
Change of Actual or Legal Control (27 CFR 44.107)
A change in actual or legal control occurs when there are changes in stock ownership, LLC interest holding, or possibly major changes in the corporate officers or directors of a corporation. In such situations, the legal business entity which operated the business in the past continues to operate the subject business. In other words, the same legal entity remains in existence which continues to operate the business in question.
Within 30 days after change occurs, file Application For Permit Under 26 U.S.C. Chapter 52 form TTB F 5200.3
Updated Signing Authority form TTB F 5100.1 or Power of Attorney form TTB F 5000.8, if appropriate.
We’ve provided easy access, for you to read Chapter I, of Title 27 Code of Federal Regulations and public laws relating to the tobacco industry.
Part 40 - Manufacture of tobacco products and cigarette papers and tubes
Part 41 - Importation of tobacco products and cigarette papers and tubes
Part 44 - Exportation of tobacco products and cigarette papers and tubes, without payment of tax, or with drawback of tax
Part 45 - Removal of tobacco products and cigarette papers and tubes, without payment of tax, for use of the United States
Part 46 - Miscellaneous regulations relating to tobacco products and cigarette papers and tubes
Special Occupational Tax (SOT)
Every export warehouse proprietor must pay Special (Occupational) Tax In accordance with 27 CFR 44.31. Learn more about SOT.
Who is required to pay Special Tax?
If you are a proprietor of an export warehouse, you are liable for special (occupational) tax from the date you begin operations. For special (occupational) tax purposes the term operations includes STORAGE and/or DISTRIBUTION.
When Is the SOT due?
The special (occupational) tax is due prior to commencement of business operations and on July 1 of each year thereafter. The tax year runs from July 1st each year to the next June 30th. For example: the tax for the period July 1, 2009 through June 30, 2010 was due by July 1, 2009. The tax may be prorated the first year if operations are commenced after the month of July. Special Tax cannot be paid monthly. The full tax is due at the beginning of each tax period.
How much is the SOT?
The special (occupational) tax imposed on an export warehouse proprietor is $1,000 per year. However, if the business had gross receipts of less than $500,000 in the previous income tax year, the rate is $500 per year.
All of the taxpayer's gross sales receipts must be taken into account, not just those derived from the business subject to special tax. For instance, sales receipts from other businesses such as a retail outlet, selling either tobacco or other property or services must be included.
If you are a member of a controlled group as defined in section 5061(e) (3) of the Internal Revenue Code, you are not eligible for this reduced rate unless the total gross receipts for the entire group are less than $500,000. Please note, the annual renewal form will always be prepared at the non-reduced rate. It will be your responsibility each tax year to determine whether or not you are eligible for the reduced rate.
Do I owe tax for each location?
If the export warehouse proprietor permit you received from TTB authorizes you to conduct operations at more than one location, or if you have more than one export warehouse proprietor permit and you are in fact conducting operations at more than one location, special tax is due for each location.
Will I receive an annual notice?
No. It is your responsibility to file the Special Tax Return, along with payment by July 1st of each year. Penalties and interest are applicable to any return not filed and paid on time. You may file your SOT return with the National Revenue Center (address below). Download Special Tax Registration and Return – Tobacco form TTB F 5630.5t [PDF].
SOT TAX
Is my tax stamp transferable?
A special tax stamp is NOT transferable. Therefore, if there is a change in ownership of your business or business structure, such as a sole owner incorporating, or going into a partnership, the new owner is required to file a special tax registration and return and pay the tax from the month the change occurs through the next June 30th.
If I change my operations, whom should I notify?
The information provided on TTB F 5630.5t is for special tax purposes only. Any changes that affect your permit should also be reported to the Alcohol and Tobacco Tax and Trade Bureau (TTB), National Revenue Center, 550 Main St., Suite 8002, Cincinnati, OH 45202-5215.
The only law which TTB enforces that relates to the advertising of tobacco products and cigarette papers and tubes is a prohibition against lottery features and indecent, immoral pictures, print or representation attached to such packages.
For general advertising information related to tobacco products, the Federal Trade Commission may be helpful. The Federal Trade Commission enforces a variety of Federal antitrust and consumer protection laws.
All taxpaid products on the bonded premises must be clearly marked and segregated. Export warehouse premises may only be used for the storage of tobacco products and cigarette paper and tubes, upon with the tax has not been paid.
Maintained by:National Revenue Center
TTB | Business Central | Requirements Tax Free FFL
Requirements for Tax-Free Registration Holders
TTB has approved your application to engage in the tax-free transaction categories for which you applied and qualified. Your tax-free registration number is reflected in Item 10 and is effective on the date that your application is signed by the Director of the National Revenue Center (NRC) in Item 10(b).
How to Report Tax-Free Sales
If you make tax-free sales during any calendar quarter, you must report these tax-free sales on a TTB Form 5300.26, Federal Firearms and Ammunition Excise Tax Return. You must first show these sales in Item 8 – The sales price of all articles sold. You must then show these sales in Item 10 – The sales prices of all articles sold tax-free along with your TTB Tax-Free Registration Number. We prefer that you file your TTB Form 5300.26 electronically through Pay.gov Download TTB F 5300.26 [PDF].
P. O. Box 979055
Changes after Approval of Tax-Free Registration
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. For more information about changes see the regulations at 27 CFR 53.1-187.
How to Change the Category or Categories on your Approved Registration
If you want to add or drop a category listed in Item 6, send your current registration and a new, complete application on TTB Form 5300.28 to TTB via Permits Online or to the below address. Changes are effective when TTB approves the application.
How to Change your Name or Principal Place of Business
Send a letter to report any change in your name or principal place of business to TTB at the below address within 30 days. Include your registration number.
How to Report Changes in Business Ownership or Control
Send a letter to report any change in business ownership or control to TTB at the below address within 30 days. Include your registration number and the details of the change.
How to Cancel your Certificate
Send your approved certificate of registry along with a written request for cancellation to TTB at the below address.
Where to Send the above Notifications
Title 27, Code of Federal Regulations, Section 53.24(a) In general – (1) Form of records – provides that the records required by the regulations in this part shall be kept accurately, but no particular form is required for keeping the records. Such forms and systems of accounting shall be used as will enable appropriate TTB officers to ascertain whether liability for tax is incurred and, if so, the amount thereof.
Your tax-free registration approval mandates that you adhere to federal laws governing tax-free transactions under Title 26, United States Code, Section 4221, and federal regulations under Title 27, Code of Federal Regulations, Part 53, Subpart K.
You can find additional information regarding tax-free transactions under the Firearms and Ammunition section of our website at https://www.ttb.gov/firearms.
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