Informational & Application Packets

TTB’s informational packets address situations that do not require that you file an application or request permission to operate.  Instead, these packets provide instructions on obtaining a special service or fulfilling a special requirement for your type of business.

Disaster Claims: When certain natural disasters occur and alcohol or tobacco inventory is damaged, a business owner may file a claim for the excise taxes paid on the unmerchantable products.  Under certain circumstances, the tax money may be refunded for alcohol and tobacco products.  If you wish to file such a claim, read the flyer in this packet and follow the instructions.

Manufacturer of Nonbeverage Products (MNBP): If you want to use taxpaid alcohol to manufacture perfume, medicines, medicinal preparations, food products, flavoring, or flavoring extracts and file drawback claims for all but $1 per proof gallon of the excise taxes paid on the spirits used in the manufacturing process, select this information packet.

Special (Occupational) Tax (SOT): This tax was formerly required of all alcohol and tobacco businesses including alcohol retailers, but not tobacco retailers.  While tax registration remains in full effect, tax payments were suspended in part by the American Job Creations Act of 2004, for a 3-year period from July 1, 2005 until June 30, 2008.  Select this packet to learn more about current SOT requirements.

TTB Application Packets

Alcohol and Tobacco businesses wishing to operate above the retail level must file an application with TTB and receive approval before engaging in business.  Likewise, Firearms and Ammunition businesses file and pay to TTB excise taxes on the sale and use of firearms and ammunition.  Firearms and Ammunition businesses must also register with TTB before making tax-free sales.  These packets include a combination of required forms, and instructions along with tools and resources to aid you in filing an acceptable application.

Some business operations are similar in nature or involve similar products.  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 email us at ttbquestions@ttb.gov.

• Alcohol Producers and Manufacturers (Distilleries, Breweries, or Wineries)
• Alcohol Importers, Wholesalers and Exporters
  
• Alcohol Users and Dealers
  
• Firearms and Ammunition
  
• Tobacco Manufacturers, Importers and Exporters

Alcohol Producers and Manufacturers

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.

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Alcohol Importers, Wholesalers and Exporters

Exporter (Alcohol): There are certain procedures that wholesalers must follow if they wish to export alcohol – particularly if they wish to export it without payment of tax.

Importer (Alcohol): Anyone wishing to become a beverage alcohol importer (IMP), importing into the United States beverage alcohol not for personal use, and subsequently distributing the imported beverage alcohol to wholesalers or retailers, must file this application.

Wholesaler (Alcohol): Wholesalers (WHL), businesses which sell beverage alcohol products at wholesale to other wholesalers or retailers must first obtain a Wholesaler’s Basic Permit.  Producers or manufacturers of beverage alcohol products need to apply for a Wholesaler’s Basic Permit only if they intend to sell beverage alcohol products which they did not produce or manufacture.

Wholesaler/Importer (Alcohol): Businesses which require a Basic Permit for Importing (to import and distribute foreign beverage alcohol) and Wholesaling (to distribute at wholesale, domestic beverage alcohol) from the same location may reduce the required paperwork by combining the applications.

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Alcohol Users and Dealers

Specially Denatured Spirits - Dealer: Specially Denatured Spirits (SDS) is alcohol that has been diluted with another product to render it non-potable (not drinkable).  This alcohol may be used in a number of products from solvents, raw materials, fluids, and other miscellaneous uses.  An SDS Dealer may withdraw and sell SDS to other SDS Users.

Specially Denatured Spirits - User: Specially Denatured Spirits is alcohol that has been diluted with another product to render it non-potable (not drinkable).  This alcohol may be used in a number of products from solvents, raw materials, fluids, and other miscellaneous uses.  An SDS User may withdraw, use or recover SDS.

Spirits for use by U.S. Government: U.S. Government agencies may use this application packet to apply for a permit to withdraw and use tax-free (ethyl alcohol or ethanol at 190 proof or more) and specially denatured spirits tax free for nonbeverage purposes.  State and local governments and their agencies must file the Tax-Free Alcohol User or Specially Denatured Spirits - User application packets.

Tax-Free Alcohol User: Certain types of organizations (e.g state or local government agencies, scientific colleges or universities, labs, hospitals, etc.) may apply for an Industrial Alcohol User permit to withdraw and use tax-free alcohol (ethyl alcohol or ethanol at 190 proof or more) for specific reasons.  Select this packet to learn more about the requirements and restrictions related to tax-free alcohol.

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Firearms and Ammunition

Firearms and Ammunition Excise Tax (FAET): This packet contains all the information necessary for a firearms or ammunition dealer, importer or manufacturer to file and pay required excise taxes.  It also includes information for those who wish to register before making tax-free firearms or ammunition sales to certain acceptable groups or organizations.

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Tobacco Manufacturers, Importers and Exporters

Tobacco Export Warehouse Proprietor: Businesses which export tobacco products (cigarettes, cigars, chewing tobacco, snuff, pipe tobacco, roll your own tobacco) to a foreign country, Puerto Rico, the Virgin Islands or another United States possession must first obtain an export warehouse proprietor permit.

Tobacco Importer: Anyone who wishes to import tobacco products (cigarettes, cigars, chewing tobacco, snuff, pipe tobacco, roll your own tobacco) into the United States for personal* or business purposes must first obtain this permit.  *Note, United States Customs determines acceptable limits for personal importation.

Tobacco Products Manufacturer: Businesses which manufacture tobacco products (cigarettes, cigars, chewing tobacco, snuff, pipe tobacco, roll your own tobacco) must first obtain a Manufacturer of Tobacco Products permit.

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