Treasury
Alcohol and Tobacco Tax and Trade Bureau
(TTB)
TTB was created by the Homeland Security Act of 2002
and is the newest agency in the Department of the
Treasury. When the Act divided the functions of the
former Bureau of Alcohol, Tobacco and Firearms into
two new organizations with separate responsibilities,
TTB became tasked with enforcing and administering
the laws governing the production and distribution
of alcohol and tobacco products. TTB is responsible
for:
• Collecting over $14 billion
annually in Federal alcohol, tobacco,
firearms and ammunition
excise taxes
• Collecting occupational
taxes on producers, wholesalers, and
retailers of alcohol
beverage products and producers of tobacco
products, cigarette
papers and tubes, and export warehouse proprietors
• Ensuring that beverage
alcohol products are labeled, advertised,
and marketed in accordance
with law and regulations
• Administering the laws
and regulations in a manner that protects
the revenue, protects
the consumer, promotes voluntary compliance,
and facilitates the
production of, and import and export trade in,
beverage and industrial
alcohols and tobacco products.
One of TTB’s top priorities is to establish
and maintain a close working relationship with the
industries it regulates. To accomplish this, TTB utilizes
a variety of methods to assist members of the regulated
industries, including small business entities and
the general public, in complying with the laws and
regulations TTB enforces.
Website. TTB utilizes
the Internet as its main vehicle for communicating
with regulated industry members
and the general public. TTB’s website,
located at www.ttb.gov,
contains:
• Answers to frequently asked
questions specific to each regulated
commodity and industry
regarding TTB laws, regulations, and services
• On-line access to required
forms and documents and instructions
for electronic submission
• COLAs Online, which enables
the submission and processing of
Certificates of Label
Approval (COLAs) via the Internet. All
beverage alcohol products
are required to obtain a COLA prior
to introduction in
interstate commerce.
• Contact information listing
TTB offices and other Federal and
state agencies
• An electronic reading room,
which allows users to view Federal
Register publications
and other TTB documents such as directives
and industry circulars,
and public comments submitted in response
to Notices of Proposed
Rulemaking
• Tax rates and statistics
pertaining to TTB’s regulated commodities
• An electronic listing of
approved viticultural areas designated by
Code of Federal Regulation
Section, location, and effective date
Regulated industry DVD. TTB is developing
an informational DVD that will serve as an electronic
library for new and existing industry members to access
industry-specific information and resources. This
DVD will be available for distribution in September
2004.
Attendance at seminars and events.
TTB routinely sends representatives to seminars and
events to answer questions from members of the regulated
industries, with an emphasis on establishing personal
relationships with small business entities.
Customer service and support. TTB
provides one-on-one expert technical advice on matters
affecting the alcohol and tobacco industries through
e-mail, telephone, and letterhead responses to inquiries
from individuals and businesses. In addition, TTB
utilizes customer service hotlines to answer questions
from industry members, other governmental agencies,
and the general public on any TTB topic. TTB’s
National Revenue Center, located in Cincinnati, Ohio,
responds to approximately 80,000 telephone calls per
year alone.
Plain language. As part of TTB’s
overall effort to reduce taxpayer burden and maintain
good public relations, and facilitate compliance,
TTB is in the process of revising all of its forms
and regulations in plain language. Plain language
uses the active voice, shorter sentences, and common,
everyday words when possible to better communicate
with the public.
Publications. TTB provides guidance
on statutory and regulatory requirements to industry
members and small business through various published
documents. Examples include industry circulars, rulings,
and procedures.
Taxpayer notifications. TTB maintains
an automated late return reporting system that notifies
taxpayers of a late-filed return or insufficient payment.
This helps taxpayers avoid accumulated penalties and
interest. In addition, TTB sends out yearly notices
to known special occupational taxpayers to remind
them of their responsibility to file a return and
pay the tax. These taxpayer notifications are especially
beneficial to small businesses that have limited resources
to devote to government compliance monitoring.
Variances and alternate methods or procedures.
TTB entertains requests from regulated industry members,
which include small entities, for variances from existing
regulatory requirements. These variances, which often
take the form of alternate methods or procedures,
are intended to provide flexibility to industry members
in their business operations. These requests are normally
granted when the proposed variance shows good cause,
would not be contrary to law, and would not pose a
threat to the revenue.
Voluntary disclosure program. TTB
is considering the adoption of a voluntary disclosure
program and has posted an outline of the program on
the TTB website for public comment. The voluntary
disclosure program would provide regulated industry
members with an opportunity for reduced or avoided
penalties when they voluntarily advise TTB of their
noncompliance.
Alcohol and Tobacco Tax and Trade Bureau Media Affairs point of contact: Tom Hogue, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street, NW, Box 12, Washington, DC 20005. Telephone: 202-453-2180, fax at 202-453-2912; or email at info@ttb.gov.