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E-mail Updates
Rulings
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Note: This file contains TTB Rulings (since 2003), ATF Rulings (1972-2003), and IRS Revenue Rulings (to 1972) for alcohol and tobacco and TTB and ATF Rulings for manufacturers excise tax on firearms and ammunition. These rulings are available for your information. Rulings may be modified, superseded, or made obsolete by changes in laws and regulations. This may not be a complete listing of all current and valid rulings. If you need to verify the content of any ruling prior to 2003, refer to the appropriate ATF or IRS Bulletin. Please inform us of any suspected errors or omissions at TTBInternetQuestions@ttb.gov or TTB, 1310 G Street, NW., Box 12
Washington, DC 20005.
- 2012-2 Interim Policy on Gluten Content Statements in the Labeling and
Advertising of Wines, Distilled Spirits, and Malt Beverages
- 2012-1 Recognition of Andong Soju and Gyeongju Beopju as Geographical Designations for Distilled Spirits
- 2010–6 Authorizes Substitute Denaturants for Making CDA 20 and as Materials to Make Fuel Alcohol
- 2010–5 Use of Hexane (mixed isomers), N-hexane, Cyclohexane, Heptane, Potassium Hydroxide, Distilled Lime Oil (Citrus aurantifolia), Lemon Oil (Citrus limonium), and Cornmint Oil (Mentha arvensis and Mentha canadensis) as Denaturants
- 2010–4 Cigarette-making Machines in Retail Establishments [PLEASE READ THE NOTICES]
- 2010–3 [superseded by TTB Ruling 2010-5] Use of Hexane (mixed isomers), N-hexane, Cyclohexane, Heptane, Potassium Hydroxide, Distilled Lime Oil (Citrus aurantifolia), Lemon Oil (Citrus limonium), and Cornmint Oil (Mentha arvensis and Mentha canadensis) as Denaturants
- 2010–2 Consolidated Imports of Personal Purchases of Alcohol Beverage Products
- 2010–1 Use of Propylene Glycol Monomethyl Ether (PGME) as a Prescribed
Ingredient in Special Industrial Solvents
- 2009–1 Taxable Weight of Tobacco Products
- 2008–3 Classification of Brewed Products
- 2008–2 Use of Straight Run Gasoline as a Denaturing Material
- 2008–1 Standards of Identity and the Use of Semi-generic Designations and Retsina on Certain European Wines Imported into the U.S.
- 2004-1 Caloric and Carbohydrate Representations in the Labeling and Advertising of Wine, Distilled Spirits and Malt Beverages.
- 2002-7 Wine made from grapes frozen after harvest may not be labeled with the term "ice wine" or any variation thereof, and if the wine is labeled to suggest it was made from frozen grapes, the label must be qualified to show that the grapes were frozen postharvest.
- 2002-2 Labeling and Advertising of Flavored Malt Beverages
- 2001-2 Country of Origin Statements on Distilled Spirits Labels
- 2000-1 Direct Shipment Sales of Alcohol Beverages
- 97-2 Semiautomatic firearms resembling the Browning 1919 A-4 and A-6 machineguns are "portable weapons" within the definition of "firearm" in 27 C.F.R. § 53.11
- 97-1 Use of a "Trace Amount" of Citric Acid in the Production of Vodka without Changing its Designation as Vodka
- 96-1 "Malt Beverage" to Exclude Products to which Flavoring Materials Containing Alcohol Are Added
- 95-2 Athletes, Athletic Activities or Events and Motor Vehicles in Labeling and Advertising of Alcoholic Beverages
- 95-1 Parts and Accessories
- 94-6 Tax on Use by Manufacturer, Producer or Importer of Firearms or Ammunition
- 94-5 Geographical Names
- 94-4 Heptane Used as a Substitute Denaturant in SDA Formula No. 2-B and Alpha Terpineol Used as a Substitute Denaturant in SDA Formula No. 38-B.
- 94-3 "Ice Beer"
- 93-2 Barreled Actions
- 93-1 Insurance Exclusions from Sale Price
- 92-2 Imported Bulk Beer
- 92-1 Tax Credit for Certain Small Domestic Producers
- 91-2 Determination of Proof
- 91-1 Multistate Appellations of Origin for Contiguous States
- 89-47 Intercompany Sales-Rebuttal of Constructive Sale Price
- 89-1 Facsimile Transmitted Copies of Forms and Other Documents
- 88-1 Alcohol Content on Labels and in Advertisements of Distilled Spirits
- 87-3 Brandy Treated with Wood other than Chips or Slabs
- 86-84 Sales of Machine Guns
- 86-68 Transportation and Delivery Expenses
- 86-18 Liability of Unregistered Manufacturer
- 86-3 Use of Poloxamer 407, N.F. and PEG-40 Sorbitan Diisostearate as Substitute Denaturants
- 86-1 Use of Polypropylene Material in Liquor Bottles
- 85-149 Tax Sheltered Annuities
- 85-15 Use of Levo-Carvone, FCC as Substitute Denaturant
- 85-14 Labeling of Wine Bearing Generic or Semi-Generic Designation
- 85-9 Use of Carbon Dioxide in Dispensing Wine from Original Containers
- 85-7 Use of Polyethylene Containers for the Bottling and Packaging of Distilled Spirits and Denatured Spirits
- 85-6 Use of Reverse Osmosis to Reduce Alcohol in Standard Wine
- 85-5 Trade Practices Occurring Within Puerto Rico
- 85-4 Use of the Term "Natural" in the Labeling and Advertising of Alcoholic Beverages
- 85-1 Containers with Polyethylene Liners as Liquor Bottles
- 84-116 Components Supplied by Customer-personal Use Exemption
- 84-3 Transfer of Certificates of Label Approval
- 84-2 Use of Natural and Artificial Cinnamon Oil, WL-15,606 as Substitute Denaturant
- 83-6 Transfers of Certificates of Label Approval
- 83-3 Use of Dissimilar Goods as "Free Goods"
- 82-211 Intercompany Sales-common Control in Fact
- 82-40 Importation
- 82-31 Parent-Teachers Association
- 82-30 Community Action Organization
- 82-14 Parts and Accessories, further Manufacture, Credit and Refund
- 82-12 Use of Polyethylene Terephthalate (PET) for Liquor Bottles
- 82-11 Refund of Cigarette Taxes
- 82-9 Transfer of Nontaxpaid Distilled Spirits to a Foreign-Trade Zone
- 82-7 Leased Trucks-sold in U.S. After Use Overseas
- 82-6 Indemnity Provisions With Respect to Disaster Loss Claims
- 82-4 Use of Descriptive Terms on Wine Labels
- 81-268 Constructive Sale Price-trade-ins
- 81-97 Exported Articles Re-imported
- 81-73 Constructive Sale price-retail Sales
- 81-8 Disposal of Spent Vanilla Beans
- 81-2 Cigarette Papers
- 80-273 Constructive Sale price-retail Sales
- 80-19 Special Events on Premises of Bonded Wine Cellar
- 80-13 Tax Liability for Liquors Served on Aircraft
- 80-3 Labeling and Advertising of Malt Beverages
- 79-18 Use of Artificial Cassia Oil No. 6320, Denaturing Grade, as Alternate Denaturant
- 79-11 Use of Substitute and Additional Denaturants
- 79-9 Distilled Spirits Labels
- 79-3 Records of Distilled Spirits Suppliers
- 78-153 Headquarters of Supreme Allied Commander Atlantic
- 78-126 Refund or Credit on Reacquired Articles
- 78-34 Fabrication and Tax Liability
- 78-10 Constructive Sale Price-brother-sister Controlled Group
- 78-4 Use of Descriptive Terms on Wine Labels
- 78-2 Cigarette-style Non-tobacco Smoking Product
- 77-33 Tax on Fortified Imported Wines
- 77-32 Acceptable Bar Dispensing Equipment
- 77-31 Use of Peppermint Oil, D. G. As An Alternate Denaturant
- 77-30 Guidelines for Labeling EEC Wines
- 77-28 Use of Oil of Mint No. 880037 As An Alternate Denaturant
- 77-20 Signs of Wholesale Liquor Dealers
- 76-550 Municipal Associations
- 76-221 Sporting Rifles Sold by Navy Ship's Stores
- 76-182 Constructive Sale Price-intercompany Sales
- 76-181 Articles Produced Under Patent Rights
- 76-119 Shells and Cartridges Used for Testing Firearms
- 76-16 Free Goods-Discounts-Rebates to Retailers
- 76-14 Use of Imitation Oil of Lavender No. 14224, D.G. as a Substitute Denaturant
- 76-13 Malt Beverages of Less Than 1/2 of 1% Alcohol by Volume Subject to FAA Act
- 76-11 Export Notices on Packages of Cigarettes and Cigars
- 76-5 Rolls of tobacco for use in a pipe or for making cigarettes are taxable
- 76-3 Labeling of Vodka Treated with Activated Carbon as "Charcoal Filtered."
- 75-526 Recipricol Privileges
- 75-486 Flood Control Commission
- 75-416 Nonprofit Educational Organization
- 75-398 Reciprocal Privileges
- 75-390 Association of State Operated High Schools
- 75-389 National of Country of Diplomatic Mission
- 75-216 Credit or Refund on Articles Lost or Damaged in Transit
- 75-203 Observers to the United Nations
- 75-190 Reciprocating Country for Exempt Aircraft Supplies
- 75-32 Labels on Distilled Spirits Diluted with Water
- 75-23 Records of "Salesman's Samples" of Distilled Spirits
- 75-18 Taxable and Nontaxable Articles Sold as a Unit
- 74-357 Tear Gas Gun, Projectiles and Cartridges
- 74-346 Reciprocating Countries for Civil Aircraft Exemption
- 74-201 Separate Charges for Tools and Dies
- 74-137 Replicas of Antique Firearms
- 74-33 Imitation Oil of Lavender No. 77238
- 74-19 Omission of Additions to Wine in Calculations
- 74-12 Unlawful Inducements
- 74-3 Filing of Claims for Wine Casualty Losses
- 74-1 Use of Oil of Peppermint Terpeneless as an Alternate Denaturant
- 73-262 Fishing Kits for Children
- 73-198 Foreign Diplomats and Consulars
- 73-22 Cigar and Cigarette Determinations
- 73-21 Dispensing of Wine from Other than Original Containers
- 73-20 Production of Alcohol Mashes for Removal Without Distillation
- 73-6 Spanish Wines Labeled with Grape Type Designations
- 73-5 Spanish Wines Labeled with Semi-generic Designations
- 73-3 Airline Passenger Clubs at Airports
- 72-618 Period of Limitations on Assessments
- 72-590 Deliver Expenses Excludible from Sale Price
- 72-485 Leases with Option to Buy
- 72-325 Export of Tobacco Products
- 72-300 Export Drawback
- 72-334 Articles of Native Indian Handcraft
- 72-215 Importation
- 72-186 Lowest Established Wholesale Price
- 72-129 Holdback Charges
- 71-535 Labels on Imported Alcoholic Beverages
- 71-485 State Created Agricultural Commodity Commission
- 71-241 Constructive Sale Price
- 71-240 Fair Market Price
- 71-215 Sale of Cigarettes to Diplomatic Personnel
- 71-208 Export Drawback
- 71-188 Whisky Classification as White
- 71-172 Reuse of Distilled Spirits or Wine Cases
- 71-145 Tobacco Products Laden as Supplies On Vessels
- 70-556 Promotion Games Associated with Tobacco Products
- 70-553 Constructive Sale Price
- 70-389 Promotion Games Associated with Tobacco Products
- 70-388 Removal of Distilling Material from Bonded Premises
- 70-387 Special Tax for Seasonal Business
- 70-276 Plastic Projectiles Launched by Compressed Carbon Dioxide Gas
- 70-145 Address of Manufacturer Shown on Cigarette Cartons
- 70-96 Manufacturer of Tobacco Products Permit
- 70-44 Constructive Sale Price
- 70-36 Liquor Bottles Made From Metals
- 70-14 Promotion Games Associated with Tobacco Products
- 70-10 Signal Pistols, Rocket Signals and Miniflares
- 69-599 Export of Tobacco Products
- 69-568 Constructive Sale Price
- 69-530 Expenses and Commissions Paid to Demonstrators
- 69-496 Vodka Standard of Identity
- 69-488 Classification of Tobacco Products
- 69-394 Taxable and Nontaxable Articles Sold as a Unit
- 69-393 Importation
- 69-325 Military Rifles Converted to Sports-Type Rifles
- 69-318 Service Charges of Sales on Credit
- 69-209 Exclusive Use of State or Local Government
- 69-58 Age Statement on Whiskey Labels
- 68-673 Transportation and Delivery Charges
- 68-671 Sales for Use by the National Guard
- 68-659 Taxable Articles Offered for Free
- 68-559 Claim or Credit for Refund
- 68-509 Constructive Sale Price
- 68-502 Use of Kentucky on Labels of Light Whiskey
- 68-467 Wholesale Liquor Dealer Basic Permit
- 68-463 Sales of Shells and Cartridges
- 68-402 Further Manufacture and Sale to State or Local Government
- 68-352 Sales to Foreign Governments
- 68-341 Sale of Tobacco Products to Government Agencies
- 68-254 Constructive Sale Price
- 68-197 Importation
- 68-30 Importation for Personal Use
- 68-8 Cigarette Classification
- 67-468 Taxpaid Domestic Liquors in Foreign-Trade Zones
- 67-453 Air Pistols and Air Rifles
- 67-320 Vehicles Seized
- 67-209 Importation
- 67-120 Flying Clubs
- 67-58 Thefts of Taxable Articles
- 66-343 Credit or Refund of Assessed Interest
- 66-137 Interest on Tax on Diverted Cigars and Cigarettes
- 66-136 Cigars Sold in Vending Machines
- 66-135 Cigar Samples
- 66-132 Cigar and Cigarette Markings
- 66-130 Sale of Tobacco Products to Employees
- 66-129 Tobacco Products Sold to Military
- 66-128 Cigars or Cigarettes Sold to Diplomats
- 66-127 Export of Cigars and Cigarettes
- 66-126 Claims for Cigars and Cigarettes
- 66-125 Claim for Credit or Refund of Tax on Cigars and Cigarettes
- 66-124 Cigars and Cigarettes Removed from a Factory for Testing
- 66-123 Cigar Classification
- 66-122 Cigar Classification
- 65-317 Incidental Importation
- 65-227 Repackaging of Tax-determined Large Cigars
- 65-182 Export to U.S. Possessions
- 65-154 Constructive Sale Price
- 65-134 Fishing Vessels
- 65-50 Exclusive Use of State or Local Government
- 65-41 Presumption of Tax Inclusion
- 64-325 Vin Rose Wine
- 64-301 Reuse of Cases for Distilled Spirits or Wine
- 64-297 Use of Polyethylene Drums
- 64-296 Drawback on Distilled Spirits Sold to Aircraft Passengers
- 64-276 Nonprofit Educational Organizations
- 64-233 Beer Concentrate
- 64-202 Gunsmithing
- 64-201 Ventilated Ribs and Polychokes
- 64-141 Exclusive Use of State or Local Government
- 64-128 Educational Organizations
- 64-86 Gifts to Foreign Dignitaries
- 64-39 Taxpaid Alcohol
- 64-12 Tax Rate of Cigars Removed for Use as Free Samples
- 64-11 Cigar and Cigarette Filters or Mouthpieces
- 63-256 Use of Article Considered Sale
- 63-238 Constructive Sale Price
- 63-165 Special Tax
- 63-150 Foreign Embassy Located in U.S.
- 63-134 Blank Ammunition and Tax Liability
- 63-93 Leases and Tax Liability
- 63-86 Nonprofit Educational Organization
- 63-15 Nonprofit Educational Organizations
- 63-12 Warehouse Receipts
- 62-224 Labeling by Wholesale Liquor Dealer
- 62-169 Firearms Kits and Tax Liability
- 62-143 Interest on Refund of MNBP Special Tax
- 62-101 Export of Beer to the Armed Services
- 62-95 Statement of Alcohol Content on Labels of Malt Beverages
- 62-73 Wholesale Liquor Dealer on DSP Premises Special Tax
- 62-68 Constructive Sale Price
- 61-188 Further Manufacture of Taxable Articles
- 61-179 Importation
- 61-71 Use of the Word Straight in Labeling and Advertising of Liqueurs or Cordials
- 61-70 Okolehao
- 61-33 Pewter Container with Soldered Seams
- 61-25 Distilled Spirits Labeling
- 61-15 Labeling of Scotch Whisky
- 60-369 Wine Labeling
- 60-368 Markings on Packages of Distilled Spirits
- 60-362 Storage of Corn Whiskey
- 60-354 Special Tax
- 60-312 Filing of Return
- 60-310 Articles Further Manufactured Prior to Export
- 60-299 Basic Permits and Special Tax Required by Ship Chandlers
- 60-264 Special Tax for Military Entities
- 60-233 Starter Pistols
- 60-213 Credit or Refund of Tax Erroneously Paid
- 60-138 Consignment Sales and Shipping Costs
- 60-44 Export Drawback
- 60-42 Fabrication and Tax Liability
- 60-29 Articles Destroyed Prior to Exportation
- 60-6 Certain Charges not Related to Sale Price
- 59-394 Warranty Replacements - No Additional Consideration Received By Taxpayer or No Refund of Original Purchase Price
- 59-273 Coast Guard and Military, Naval and Air Force Acadamies
- 59-218 Olallie may be Labeled as Blackberry Wine
- 59-216 Cash Discounts
- 59-188 Tax-free Alcohol
- 59-163 Sales of Taxable Articles and Bookkeeping Transactions
- 59-139 Sale Price Inclusions and Exclusions
- 59-63 Taxable Article Used in Further Manufacture of Nontaxable Article
- 58-586 Further Manufacture and Sales of Taxable Firearms
- 58-563 Claim for Refund and Written Consent of Ultimate Purchaser
- 58-562 Officer or Director of More Than One Company
- 58-315 Prepayments of Tax Imported Articles
- 58-300 Assessments on Taxpayer Who Refuses to Pay Tax
- 58-207 Tax-free Alcohol Storerooms
- 58-134 Patents
- 58-103 United States Armed Forces Disciplinary Barracks
- 58-20 Place of Business
- 57-606 Antique Firearms
- 57-437 Service Charges on Credit Sales
- 57-428 Special Tax Liability of Clubs
- 57-323 Trading or Bartering
- 57-292 Purchase of Taxpaid Rum in Bulk by Wholesale Liquor Dealer
- 57-271 Interest on Overpayment of Tax
- 57-242 Statute of Limitations for Claims
- 57-173 Taxpaid Bulk Distilled Spirits
- 57-149 Special Tax
- 57-124 Permit and Labeling Requirements
- 57-85 Revocation of Basic Permit
- 57-74 Revocation of Basic Permit
- 57-26 Wholesaler's Basic Permit
- 56-690 Termination of Basic Permit
- 56-579 Importation of Alcoholic Beverages
- 56-534 Wholesale Liquor Dealer
- 56-525 Private Non-Profit Hospitals
- 56-495 Age of Corn Whiskey
- 56-461 Pokeberries
- 56-458 Abbreviations of "Limited," "Corporation," "Incorporated," or "Company."
- 56-430 Aleatico Grape may be Used for Muscatel Wine
- 56-429 Importer's Basic Permit
- 56-409 Importation and Customs Bonded Warehouse
- 56-394 Claims for Drawback
- 56-385 Corporate Officer
- 56-383 Wholesaler's Basic Permit
- 56-381 Refund Claims
- 56-370 Entry into Customs Custody for Ship's Stores
- 56-361 Articles Damaged or Destroyed in Transit
- 56-351 Liquor Dealer Records
- 56-253 Conditional Sales Contracts
- 56-208 Sales of Complete Firearms and Extra Interchangeable Parts
- 56-203 Storage of Brandy in an Internal Revenue Bonded Warehouse
- 56-146 Tax Rate on Pulque
- 56-98 Flavored Vodka
- 56-95 Liquor Dealer Records
- 55-740 Neutral Spirits Subjected to Vodka Process but Stored in Reused Whiskey Barrels may not be Designated or Labeled as Vodka
- 55-618 Wine Labels
- 55-595 Labeling Wine Bottled by a Taxpaid Wine Bottling House for Another Person
- 55-552 Grain Neutral Spirits Stored in Wood may not be Labeled as Vodka
- 55-511 Pewter Approved for Manufacture of Liquor Bottles
- 55-494 Bottling Proof
- 55-402 Comic Whiskey Labels
- 55-399 Straight Whiskey
- 55-342 Component Parts
- 55-324 Domestic Distilled Spirits may be Reimported for the Purpose of Supplying Diplomats of Foreign Countries or Foreign Military Missions
- 55-176 Certain Recovered Spirits may be used as Coloring, Flavoring, and Blending Materials
- 55-165 Coloring, Flavoring and Blending Material
- 55-164 Change in Ownership
- 55-131 Standards of Fill for Malt Beverages
- 54-592 Relabeling Tax Paid Distilled Spirits
- 54-577 Advertising of Malt Beverages
- 54-544 Importer's Basic Permit Required at Each Location
- 54-527 Termination of Basic Permit due to Change in Ownership
- 54-526 Solids Content of Wine Limitations are not applicable to Vermouth or Aperitif Wines
- 54-513 Labeling and Advertising of Malt Beverages
- 54-452 Application for Wholesaler's Basic Permit
- 54-451 Beer as Ship's Supplies
- 54-439 Fruit Flavored Brandies
- 54-423 Application for Amended Basic Permit Advice When Changing Location
- 54-418 Aperitif Wine
- 54-416 Labeling of Distilled Spirits
- 54-376 Trade Name on Basic Permit
- 54-340 American Flag on Bottles of Distilled Spirits
- 54-326 Distilled Spirits Advertising
- 54-323 Facsimile Signature
- 54-287 Tax Free Withdrawal for Hospital or Clinic.
- 54-278 Basic Permits at Ports of Entry
- 54-259 Sherman Anti-Trust Act
- 54-248 Members of the Delegation of a Foreign Country to the United Nations
- 54-174 Grape Wine Flavored with Herbs Customarily Used in the Flavoring of Vermouth
- 54-161 Price Reductions, Rebates, Refunds, and Discounts
- 54-151 Providing Glassware to Retailers
- 54-98 Spare Parts and Accessories
Page last reviewed/updated: 08/28/2012
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