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Changes to Brewery after Original QualificationAny change to the information shown on your previously submitted Brewer’s Notice or applicable bond must be filed with the National Revenue Center. Please review the list of possible changes. If any of the following apply to your business, click on the related link for a definition and instructions on how to notify TTB of the change.
A change of proprietorship is when an existing proprietor has new ownership (as a company). Usually, a different corporation or person is now operating the business. This may be due to an entire new owner taking over, or due to a change of entity type (change from sole proprietor to LLC; from partnership to corporation, etc.) of the existing owner. The successor brewer must qualify as a new brewery before beginning operations, so it is pertinent that all the forms are filed well in advance of the proposed effective date of the change. The predecessor must submit documents as required for discontinuance. See “Discontinuance” Section below. A change of stock control is when a change of stock distribution or LLC membership ownership occurs producing a new person or company owning more than 50% of the outstanding stock or ownership interest. Brewer's Notice, TTB Form 5130.10, must be filed in duplicate. The Amended Articles of Incorporation or Articles of Organization must be filed showing the change. TTB Form 5130.10, Brewer's Notice and proof of trade name registration, if required by the state, must be filed in duplicate. TTB Form 5130.10, Brewer's Notice showing the trade name to be deleted must be filed in duplicate. Brewer's Notice, TTB Form 5130.10, must be filed in duplicate. A Brewery may not begin operations at new location until approved. CHANGE OF ADDRESS (No Change of Location) Brewer's Notice, TTB Form 5130.10, must be filed in duplicate. Brewer's Notice, TTB Form 5130.10, must be filed in duplicate showing the changes, and with all necessary attachments showing the alterations. A brewer operating a contiguous bonded winery, taxpaid wine bottling house, or distilled spirits plant may alternate the use of each premise by extension or curtailment. For an alternation as a winery or taxpaid wine bottling house, a TTB Form 5130.10, Brewer’s Notice, must be filed to cover the curtailment and extension of premises to be alternated. A TTB Form 5000.18, Change of Bond (Consent of Surety) must also be filed, along with a new diagram. A letterhead notice requesting a variance from the requirement to submit notification of each alternation should be filed, along with a variance request to allow the brewery premises to be used for other purposes. Application paperwork for original qualification as a bonded winery, taxpaid wine bottling house, or distilled spirits plant must also be filed in duplicate. EXTENSION OR CURTAILMENT OF PREMISES Brewer's Notice, TTB Form 5130.10, must be filed in duplicate. CHANGE OF OFFICERS/DIRECTORS/STOCKHOLDERS When there is a change in the officers, directors, or stockholders of 10% or more, the brewer will submit, within 30 days of the change, an amended Brewer's Notice on TTB Form 5130.10. An Amended Brewer’s Notice, TTB Form 5130.10, must be filed to add a trade name used by a another brewery or wholesaler. The Trade name must be registered with the State, if the state requires registration. A letterhead notice from the customer/wholesaler giving authorization to brew their product must be filed. A Brewer’s Notice, TTB Form 5130.10, must be submitted in duplicate and signed by an authorized individual. The form should show Discontinuance of Business as the reason filed. A final TTB Form 5130.9, Brewery Report of Operations, or TTB 5130.26, Brewpub Report of Operations, must be filed showing all beer on hand as paid or transferred to new owner before termination. The Report must be marked “FINAL REPORT” and have 0.0 “on hand” amount end-of-period. A final TTB Form 5000.24, Excise Tax Return, covering the last period of liability marked “FINAL RETURN”. The period should cover up to the last day of business as a brewery (including all removals). A superseding Brewer’s Bond, TTB Form 5130.22, or Brewer’s Collateral Bond, TTB Form 5130.25, must be filed if the amount of the bond will change. Each Brewer’s Bond, TTB Form 5130.22, or Brewer’s Collateral Bond, TTB Form 5130.25, expires every four years. In order to continue operations without interruption, one of the following must be filed and approved prior to the expiration date of the current bond or continuation certificate:
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