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ALCOHOL
AND TOBACCO TAX AND TRADE BUREAU
WHEN DISASTER
STRIKES
ATTENTION: RETAILERS, WHOLESALERS,
IMPORTERS, AND EXPORT WAREHOUSE
PROPRIETORS AND MANUFACTURERS
OF ALCOHOL AND TOBACCO PRODUCTS
Businesses may file claims
with the Alcohol and Tobacco Tax and Trade Bureau (TTB) for payment of Federal
excise taxes paid on beverage alcohol or tobacco products lost, rendered
unmarketable or condemned by a duly authorized official under various circumstances,
including where the President has declared a major disaster. Go to
claim
form.
Claims
are subject to a number of conditions, including:
- You must file
your claim with TTB within 6 months from the date of a disaster. If
the President declares or determines a major disaster, claims must be
filed no later than 6 months from the date the major disaster was declared.
- Products lost due
to theft are not eligible for payment.
- For distilled spirits,
wine and beer TTB will not allow claims for less than $250 for losses
resulting from a disaster unless the President has declared a
major disaster area. There is no minimum dollar amount placed on claims
relating to presidentially declared disasters.
- For tobacco products,
cigarette papers and tubes the $250.00 minimum claim amount does not
apply. Retailer or wholesaler claims can only be filed if the loss is
due to a presidentially declared disaster area.
- TTB will not pay
claims if your insurance covers the amount of the Federal excise tax
paid. For example, if your insurance policy covers the full amount that
you paid for the alcohol or tobacco products, including the amount paid
for any excise tax, then you are not eligible to file a claim for those
products.
- Your claim must
state whether taxes were included in the purchase price of the products.
If your claim includes imported products, state whether duties were
included in the purchase price. Claims for customs duties must be submitted
separately. Claims for tax on products of Puerto Rico must be filed
with the government of Puerto Rico.
- You must prove
that you owned the products at the time of the disaster with the intent
to sell them.
- If your goods were
in transit, you may be eligible for payment if you hold title to those
goods. If any portion of your claim includes goods in transit, please
include a Statement indicating who held title at the time of the disaster.
- TTB will pay claims
without interest on an amount equal to taxes paid or determined on distilled
spirits, wine, beer or tobacco products lost, made un-merchantable,
or condemned by a duly authorized official as a result of fire, flood,
or other disaster. Before you destroy any un-merchantable or condemned
product contact ax and Trade Bureau and ask if they want to witness
destruction.
- 26 U.S.C. 5064,
for alcohol, and 26 U.S.C. 5705 and 5708, for tobacco, are the sections
of the Internal Revenue Code which will allow you to file your claim
for payment under various circumstances relating to disasters.
File
your claims using TTB Form 5620.8 CLAIM - ALCOHOL, TOBACCO AND FIREARMS
TAXES, and mail to the following address:
Alcohol and Tobacco
Tax and Trade Bureau
National Revenue Center
Room 8002 Federal Office Building
550 Main Street
Cincinnati, Ohio 45202
If you have question
on filing the claim or on excise tax please call - 1-877-882-3277
or 513-684-3334
When filing a claim,
you must provide the following information for losses incurred in Item
10 on TTB Form 5620.8:
DISTILLED SPIRITS
- Brand, type, bottle size, bottles per case, alcohol content (% or proof),
number of cases, proof gallons per case, total in proof gallons, tax rate
per unit, total tax.
WINE - Brand,
type, bottle size, bottles per case, percent of alcohol by volume, liters
per case, number of cases, total liters, tax rate per unit, total tax.
BEER - Brand,
size of unit, number of units, tax rate per unit, total tax.
TOBACCO PRODUCTS
AND CIGARETTE PAPERS AND TUBES - Brand, type of tobacco product, unit
of measure, total quantity, tax rate, total tax. Provide proof that the
products were taxed at the rate you are claiming or were removed tax paid
during the period that the rate was effective.
Supporting documentation
is necessary to process your claim without delay. You must submit on the
claim form any evidence or statement made by state or local officials
regarding the condition of the property. You must include a copy of your
insurance policy with your claim. If your records are lost you must to
obtain other supporting documentation that might be available such as
copies of invoices from your supplier, copies of inventory records from
your accountant, or copies of banking or insurance records.
[1] Beer Reduced rates on first 600,000 barrels for brewer who
produces less than 2 million barrels in a calendar year.
[2] $0.90 per wine gallon (w.g.) credit for first 100,000 w.g.
removed per year by small wineries producing not more than 150,000 w.g.
per year. (Sliding scale rates exist for those wineries who produce between
150,000 and 250,000 gallons during a calendar year.)
[3] Cider credit is $0.056 per w.g. for first 100,000 w.g. removed
per year for producers of not more than 150,000 w.g. per year.
[4] Show quantities of domestic liquors and imported liquors separately
on the claim. Virgin Island liquors must also be shown separately. Claims
for customs duties and claims for Puerto Rico liquors must be submitted
separately.
ALCOHOL TAX RATES
| Product |
Unit
of Measure
|
Tax
Amount |
| BEER
[1] |
Per Barrel
(31 U.S. Gallons)
|
.
|
| Regular
Rate |
. |
$18 |
| Reduced
Rate |
.
|
$7 |
| . |
. |
. |
| WINE
[2] |
Wine
Gallons |
. |
| 14%
& under |
.
|
$1.07 |
| Over
14% to 21% |
. |
$1.57 |
| Over
21% to 24% |
. |
$3.15
|
| Naturally
sparkling (Secondary fermentation process) |
. |
$3.40 |
|
Artificially
Carbonated
(addition of
CO2)
|
. |
$3.30 |
| . |
. |
. |
HARD
CIDER [3]
|
Wine
Gallons |
$0.226 |
| . |
. |
. |
| DISTILLED
SPIRITS [4] $13.50 |
Proof
Gallons |
(less
any credit for wine flavor content) |
TOBACCO PRODUCTS
TAX RATES
[5] Small Cigarettes
are cigarettes weighing less than 3 pounds per 1000, & Large Cigarettes
are those weighing 3 pounds or more per 1000. Almost all domestic cigarettes
are Small Cigarettes. (Definition of large cigarettes is cigarettes that
weigh more than 3 pounds per thousand and are not to be mistaken as long
or 100 millimeter cigarettes)
| Product |
Unit
of Measure |
Tax Amount
1/1/2000
to
12/31/2001
|
Tax Amount
Effective
1/1/2002
|
CIGARETTES,
Small
(Class A) [5]
|
Per
1000 |
$17.00 |
$19.50 |
| CIGARETTES,
Large [5] |
Per
1000 |
$35.70 |
$40.95 |
| CIGARS,
Small |
Per
1000 |
$1.594 |
$1.828 |
| CIGARS,
Large (3 pounds or more per 1000) |
Per
1000 |
18.063%
of price sold, but not more than $42.5 per 1000 |
20.719%
of price sold, but not more than $48.75 per 1000 |
| PIPE
TOBACCO |
Per
Pound |
95.67
Cents |
$1.0969 |
ROLL-YOUR-OWN
TOBACCO |
Per
Pound |
95.67
Cents |
$1.0969
|
| CHEWING
TOBACCO |
Per
Pound |
17
Cents |
19.5
Cents |
| SNUFF
|
Per
Pound |
51
Cents |
58.5
Cents |
| CIGARETTE
PAPERS |
Per
50 |
1.06
Cents |
1.22
Cents |
| CIGARETTE
TUBES |
Per
50 |
2.13
Cents |
2.44
Cents |
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