Requirements for User/Dealer of Specially Denatured Alcohol
TTB has approved your application as a user/dealer of specially denatured alcohol. You must keep all approval documents readily available for examination by TTB officials.
The following information explains the requirements you must meet to maintain your business.
To withdraw specially denatured spirits, you must make a copy of the permit, manually sign, and date and send the copy to your supplier. You may make as many copies as necessary to be sure that each of your suppliers, or prospective suppliers, is in possession of a copy of your permit. You must also write the word “COPY” across the face of the permit. After you have sent the copy to your supplier, there is no need to submit one with future orders as long as the permit remains accurate and has not been amended.
You must file TTB F 5150.18, User's Report of Denatured Alcohol or Rum, summarizing your specially denatured spirits activities during the fiscal year July 1st through June 30th. This report is to be submitted to the address on the form by July 15th each year.
You are responsible for making sure that your withdrawals of alcohol do not exceed the capacity of your storage facilities or the quantity authorized by your permit. You must keep records of your receipt and use of specially denatured spirits as required by
27 CFR 20.263 and 27 CFR 20.264.
If the article that you plan to manufacture is not covered by one of the general use formulas set out in 27 CFR 20.112-119, you must submit TTB F 5150.19, Formula and/or Process for Articles Made with Specially Denatured Spirits, in duplicate, to our laboratory at the following address:
Alcohol and Tobacco Tax and Trade Bureau
National Laboratory Center
6000 Ammendale Road
Ammendale, MD 20705-1250
A supplier may not ship specially denatured spirits to you until they have a photocopy of your permit in their possession (27 CFR 20.161). Before your first order is placed as a dealer in specially denatured spirits you must make a copy of your permit, manually sign the copy, enter the date of signature, and then send a copy to your suppliers. You must write the word “COPY” across the face of the permit. Once a supplier has a copy of your permit there is no need to send one with subsequent orders except in the case of an amended permit.
Furthermore, as a dealer of specially denatured alcohol, you may not ship specially denatured spirits to your customers unless you have a signed copy of their permit.You must keep records of your receipt and use of specially denatured spirits as required by 27 CFR 20.262.
You can file your operational report and/or file your excise tax returns and make payments electronically using Pay.gov.
Reports will be prepared and kept at the premises and available for inspection by a TTB officer during business hours. Preserve required records for a period of not less than three years from either the date of the transaction or the date of the last entry required to be made, whichever is later.
You must file TTB Form 5150.18, User's Report of Denatured Alcohol or Rum, summarizing your specially denatured spirits activities during the fiscal year July 1st through June 30th. This report is due in this office by July 15th each year. You can file this report electronically through Pay.gov (recommended) or submit your original to TTB (address below). Download TTB F 5150.18 [PDF]
- Where to File using a Paper Form:
Alcohol and Tobacco Tax and Trade Bureau
National Revenue Center
550 Main St, Ste. 8002,
Cincinnati, OH 45202-5215
Any change in the name, address, ownership, management or control of the business must be reported to TTB without delay. If you filed your original application on paper, and haven't requested that your data be migrated to our Permits Online system, you should file these amendments on the TTB forms described in the applicable regulations. If you filed your original application through Permits Online, you should also electronically file your amendments in Permits Online. For more information see the regulations at 27 CFR 20.56-64.
- Change in Location
Select this amendment if you will be moving your business operations to another location within the same state. If moving to another state you will need to file an original application.
- Change in Mailing Address
Select this amendment if there has been a change to where you will receive mail.
- Change in Premises Address – USPS
Select this amendment if your address was changed by the United States Postal Service but no physical move has taken place.
- Add/Remove Signing Authority
Select this amendment if you will be making any changes to the existing signing authority on file. You will be required to attach the appropriate documentation showing where the authorization is granted.
- Add/Remove Power of Attorney
Select this amendment if adding or removing individuals from outside your company with the power to sign and/or act on behalf of the company. When adding a Power of Attorney you can upload the form in Permits Online or mail to the address on the form. Download Power of Attorney form TTB F 5000.8 [PDF]
- Change in Business Name
Select this amendment if there has been a change to your legal business entity’s name. You will need to attach a copy of your amended articles showing the name change.
- Change in Control
A change in actual or legal control occurs when there are changes in stock ownership, LLC membership ownership, or possibly major changes in the corporate officers or directors of a corporation. In such situations, the legal business entity which operated the business in the past continues to operate the subject business. In other words, the same legal entity remains in existence which continues to operate the business in question.
If adding a new person, an Owner Officer Information Application must be completed through Permits Online if your records are in Permits Online.
- Change in Officer, Director, Member, or Stockholder/Interest
Select this amendment when there is a change in the officers, directors, members and managers, as well as any shareholders who hold 10 percent or more. An Owner Officer Information Application must be completed for each new person through Permits Online.
- Add/Remove Variance or Alternate Method
Selecting this amendment is a request to vary from the regulations. You will need a letterhead notice stating the regulations you wish to vary from along with a reason why this variance is needed.
- Termination of Business
Select this amendment if you are discontinuing business.
For your reading, here is easy access to the Code of Federal Regulations and public laws relating to the specially denatured alcohol (SDA) industry.
26 U.S.C. 5273 - Sale, Use, and Recovery of Denatured Distilled Spirits
Select an item to view the relevant section of the Code of Federal Regulations.
- 27 CFR Part 20, Distribution and Use of Denatured Alcohol and Rum
- 27 CFR Part 21, Formulas for Denatured Alcohol and Rum
- List of products and processes using specially denatured alcohol and rum, and the corresponding authorized formulas
- List of denaturants authorized for denatured spirits
Storage facilities must be of sufficient capacity to hold the maximum quantity on hand at any one time, and must be constructed and secured to prevent unauthorized access. Stationary storage tanks must be equipped with a means for measuring spirits.
There are additional responsibilities and requirements that you may have to meet, including state laws.
- TTB personnel have the right of entry into your premises.
- Please ensure you are in compliance with your state and local authorities before commencing operations (including building/use permits and zoning requirements). If you intend to sell your products in any other State (other than the State in which you are applying), you must contact each state individually because they all have different shipping laws.