What should I do if I have an Industrial Alcohol Users Permit but am unable to receive alcohol?
The following provides guidance to industrial alcohol permittees who are unable to receive alcohol due to a change in their location, owner, business name, or other unreported changes. TTB also has informational packets to 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. To lean more click here.
1. Has your name changed?
If the change consists of a change in name only, you will need:
- Either a letterhead notice that explains the change or an application on Form 5150.22 with item #10 completed to show “change in name”. Copies of organizational documents (amended articles of incorporation, amended operating agreement or other State registration that evidences the name change).
- Return your original permit for amendment.
- File Special Tax Stamp Registration on Form 5630.5 to show the new name. Be sure to also return your current Tax Stamp for amendment.
2. Has your business been purchased by a new owner?
If you have undergone a change in proprietorship/ownership, you will need:
- A new application on Form 5150.22, that must be received by the National Revenue Center on behalf of the new entity within 30 days of the change. The outstanding permit may remain in effect until final action is taken on the application. If the application is not timely submitted, the predecessor’s permit automatically terminates at the expiration of the 30-day period.
- The incoming proprietor should file supporting documents (articles of incorporation, signing authority, and environmental forms, if applicable.)
- Specially denatured alcohol users may adopt the formulas of their predecessor as provided in 27 CFR 20.63 or file new formulas on Form 5150.19. Formulas are not required if you manufacture according to one of the general use formulas listed in sections 20.112 to 20.119.
- As the new owner, you will be responsible for Special Occupational Tax computed from the date of the change to the following June 30.
- The outgoing proprietor should return their original permit for cancellation. A user of specially denatured alcohol must also file a “final” report on Form 5150.18.
3. Has your address or location changed?
If you have moved or have a new postal address, you will need:
- Either a letterhead notice that explains the change or an application on Form 5150.22 with item #10 completed to show “change in location”.
- File a Special Tax Registration and Return on Form 5630.5 to show the new address. Be certain to include your current special tax stamp for amendment.
NOTE: Your permit must show the address where the alcohol is used and your supplier may only deliver to that address as it appears on your permit.
4. Has your business acquired a new “ship to” location?
If you need alcohol delivered to a “ship to” location(s), you will need:
- An application on Form 5150.22 with item #10 completed to show “addition of ship to location(s)”.
- Attach a letter that explains in detail why a “ship to” address is needed (normally alcohol must be delivered to the premises address where used). Information such as how long the alcohol will be held at the delivery point, how it will be transferred to the permitted premises, and the distance involved will be useful in our decision to approve or disapprove such a request.
- For a campus situation where multiple buildings/departments may be using the alcohol, please attach a detailed listing of all “ship to” locations,
5. Have you had changes in persons authorized to act on your behalf?
Permittees are responsible for deciding who will be granted the authority to act on their behalf in matters relating to their permit. These are the only individuals who may sign correspondence, applications or other documents submitted to our Bureau. They are also the only persons to whom TTB may speak. If you are not sure who those individuals are, it probably needs to be UPDATED.
To grant such authority, you will need to file either a:
- Power of Attorney on TTB Form 5000.8
- Signing Authority for Corporate and LLC Officials on TTB Form 5100.1.
- Resolution by the Board of Directors, partners or managing members
6. Do you wish to increase or decrease your annual withdrawal amount?
You will need:
- Either a letterhead notice that explains the change or an application on Form 5150.22 22 with item #10 completed to show “increase or decrease in annual allowance” and a numerical figure in item 7a or 7b, as applicable.
- Return your original permit for amendment.
- If the new allowance exceeds 5,000 gallons in the case of denatured spirits or 1,500 proof gallons in the case of tax-free alcohol, you must submit the organizational documents that are outlined in 27 CFR 20.45 and 22.45, respectively.
7. Have you lost or misplaced your permit or was it destroyed?
You will need:
- A letterhead notice requesting a certified copy of your permit and a brief explanation of what happened to your original permit.
You can find links to all forms and regulations from our homepage at www.ttb.gov
Submit completed applications to:
Alcohol and Tobacco Tax and Trade Bureau
National Revenue Center
Attn: Spirits & Tobacco Applications Branch
550 Main Street, Suite 8002
Cincinnati, OH 45202
For other questions or assistance you may contact TTB at:
- 513-684-7150 or toll-free at 877-882-3277
- Fax number: 513-684-2265
- Other Contacts
