TTB Business Central - Maintaining Compliance in the Nonbeverage or Industrial Alcohol Industry

As long as the fuel alcohol is withdrawn from an AFP under the provisions of 27 CFR, part 19, subpart X, taxes are not due. The statutory provisions of 26 U.S.C. 5181 provide for the withdrawal of distilled spirits from AFP premises free of tax exclusively for fuel use as provided in 26 U.S.C. 5214(a)(12), and section 5214(a)(12) states that distilled spirits on which the tax has not been paid or determined, subject to such regulations as the secretary shall prescribe, may be withdrawn from bonded premises free of tax .

No taxes are due in the following circumstances:

• When the fuel alcohol is withdrawn from an AFP (see 27 CFR, part 19, subpart X)
• When distilled spirits are withdrawn from an AFP premises for fuel use (see 26 U.S.C. 5181 and 26 U.S.C. 5214(a)(12))
• When distilled spirits, on which tax has not been paid or determined, subject to such regulations as the secretary shall prescribe, are withdrawn from bonded premises (see 5214(a)(12)). 
  
   
• Unfit for Beverage Use
  Distilled spirits that have been rendered unfit for beverage use (see 27 CFR, part 19, subpart X) may be withdrawn tax-free from the premises of an AFP exclusively for fuel use (see 27 CFR 19.728). 
  
   
• Diversion of Spirits 
  Payment of tax will be required in the case of diversion of spirits to beverage use or other unauthorized dispositions. The provisions of 27 CFR part 19, are applicable to distilled spirits for fuel use. Specifically:
•  
  • The imposition of tax liability (27 CFR 19.21 — 19.25);
  • The assessment of tax (27 CFR 19.253 and 19.254); and
  • Claims for tax (27 CFR 19.262and 19.263).

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You can file most operational reports electronically using Pay.gov.  It’s secure, free, and can be faster and less costly than using paper forms. 

• Getting Started
  Your system (computer) must meet technical requirements in order to access the Pay.gov online application.  See more about getting started with Pay.gov.
• Disclaimer 
  You were issued a Pay.gov ID as part of the TTB application process.  Your use of the ID constitutes agreement to the provisions in this disclaimer.
• User Guides
  Our user guides give step-by-step instructions for performing tasks in Pay.gov, from accessing your profile, to amending and filing reports, and includes other publications that will help you navigate the system.  Download the user guides.

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As a permit holder, you must prepare and keep records at the alcohol fuel plant premises and available for inspection by a TTB officer during business hours.  You must 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.

• Records you are required to maintain:
•  
  • Annual Physical Inventory ( 27 CFR 19.710)
  • Daily Quantity (volume or weight) and proof of spirits produced ( 27 CFR 19.714 – 19.718)
  • Quantity (volume or weight) of spirits on-hand and received
  • Quantity (volume or weight) and types of materials added to render spirits unfit for beverage use
  • Quantity (volume or weight) of fuel alcohol manufactured
  • Disposition of spirits and fuel alcohol
  • Statement of the kind and quantity of materials used to produce spirits
  • Operations that are verifiable by TTB
  • Commercial records that you keep
  • Entries made on day the operation or transaction occurs

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You must report to us any change in the name, address, ownership, management or control of the business without delay.  You should file your amendments through Permits Online.

Amendments within Permits Online are divided into two categories:  commonly filed and *commodity specific.  Listed below are commonly filed amendments and specifically filed amendments for alcohol fuel plants. 

• Change in Plant Location (Premises) (27 CFR 19.690)
  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.  You will need to submit a new diagram, lease agreement, and either a superseding bond or consent of surety.
• Change in Mailing Address (27 CFR 19.691)
  Select this amendment if there has been a change to where you will receive mail.
• Change in Premises Address – USPS (27 CFR 19.691)
  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 scan and upload your form into Permits Online.  Download 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 (27 CFR 19.688)
  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.
• Change in Officer, Director, Member, or Stockholder/Interest (27 CFR 19.687)
  Select this amendment when there is a change in the officers, directors, members and managers, as well as any stockholders/interest holders 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 (27 CFR 19.665 – 19.667)
  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 (27 CFR 19.695)
  Select this amendment if you are discontinuing business.
• AFP Bond – Superseding/Strengthening* (27 CFR 19.700)
  Select this amendment if there will be any changes to your current approved bond, such as, an increase in penal sum or a different surety company.
• Change in AFP Equipment* 
  Select this amendment to convey a change in major equipment, or construction or use of the building(s) comprising of your premises, including an extension or curtailment of your approved premises.
• AFP Receiving Spirits or Denatured Spirits by Transfer in Bond* (27 CFR 19.733)
  Select this amendment if you will be receiving spirits transferred in bond to your approved premise from another location.
• Change in AFP Bonded Premises (Extended, Curtailed, or Modified)*
  Select this amendment is there will be any changes to your bonded premises, to include a change in major equipment, construction, or use of the building(s) comprising your premises, including an extension or curtailment of your approved premises.
• Change in Size/Type* (27 CFR 19.685)
  Select this amendment if you will have any change to the approved size of your plant due to an increase or decrease in production.

Note:  The description of stills on the approved alcohol fuel producer's permit application constitutes registration of stills (see 27 CFR 19.680). A change in type or location of a still constitutes amendment of the permit. Permits can be amended through Permits Online.

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TTB has been delegated authority under 26 U.S.C. Chapter 51 of the Internal Revenue Code of 1986 (IRC) to publish regulations pertaining to Alcohol Fuel Plants, or AFPs (see  Section 5181 of the IRC (26 U.S.C. 5181)).

Section 5181 of the IRC also provides for the establishment of AFPs to produce, process, store, and use or distribute distilled spirits to be used exclusively for fuel use.

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Distilled spirits plant proprietors are required to gauge the amount removed from their bonded premises. If you are a distilled spirits plant proprietor, you will need to "gauge" the spirits; in other words, determine the quantity and proof of the spirits.

• Requirements
  Gauges are required:
  • On completion of production of spirits
  • On receipt of spirits at the plant
  • Prior to the addition of materials to render spirits unfit for beverage use
  • Before withdrawal from premise or other disposition (fuel alcohol –volume only is required)
  • When spirits are to be inventoried
• Processes 
  If you are an alcohol fuel plant, it is important that you know how to proof your spirits correctly.  See our Distilled Spirits - Frequently Used Proofing Processes page for our TTB Proofing Video Series and other helpful proofing resources that will help guide you through the proofing process.  Note: Methods used must be accurate (volume must be temperature-corrected).

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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.

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As long as the fuel alcohol is withdrawn from an AFP under the provisions of 27 CFR, part 19, subpart X, taxes are not due. United States Code 26 U.S.C. 5214(a)(12 provides for the withdrawal of distilled spirits from AFP premises free of tax exclusively for fuel use.   Section 5214(a)(12) states that distilled spirits on which the internal revenue has not been paid or determined, subject to such regulations as the secretary shall prescribe, may be withdrawn from bonded premises free of tax in the case of distilled spirits produced under Section 5181.

• Unfit for Beverage Use

The implementing regulation 27 CFR 19.728 provides that distilled spirits which have been rendered unfit for beverage use as prescribed by 27 CFR, part 19, subpart X, may be withdrawn free of tax from the premises of an AFP exclusively for fuel use.

• Diversion of Spirits

Payment of tax will be required in the case of diversion of spirits to beverage use or other unauthorized dispositions. The provisions of 27 CFR part 19, are applicable to distilled spirits for fuel use. Specifically:

• The imposition of tax liability (27 CFR 19.21 — 19.25);
• The assessment of tax (27 CFR 19.253 and 19.254); and
• Claims for tax (27 CFR 19.262and 19.263).

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You can file your operational report using Pay.gov.  It’s secure, free, faster, and less costly than using paper forms. 

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Each proprietor of an Alcohol Fuel Plant (AFP) must file an Alcohol Fuel Plant Report annually.  A report is due even if no operations were conducted during the period.

• Alcohol Fuel Plant Report (TTB F 5110.75)
  This report is filed on a calendar year basis and due January 30 after the close of the year. You may file electronically through Pay.gov (recommended) or prepare in duplicate and submit the original to TTB.  Keep a copy with your records for three years.  Download Alcohol Fuel Plan Report TTB F 5110.75 [PDF].   
• Where to File:
  National Revenue Center
  Alcohol and Tobacco Tax and Trade Bureau
  550 Main St, Ste. 8002 
  Cincinnati, OH 45202-3222

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Records will be prepared and kept at the alcohol fuel plant premises and available for inspection by a TTB officer during business hours.  Required records are to be preserved 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.

• Records you are required to maintain:
  • Annual Physical Inventory(27 CFR 19.710)
  • Daily Quantity (volume or weight) and proof of spirits produced (27 CFR 19.714 – 19.718)
  • Quantity (volume or weight) of spirits on-hand and received
  • Quantity (volume or weight) and types of materials added to render spirits unfit for beverage use
  • Quantity (volume or weight) of fuel alcohol manufactured
  • Disposition of spirits and fuel alcohol

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You must report to us any change in the name, address, ownership, management or control of the business without delay.  You must also notify us immediately if you intend to increase your production or receipts to a level in excess of 10,000 proof gallons of spirits per calendar year.

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.

• Change in Plant Location (Premises) (27 CFR 19.690)
  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.  You will need to submit a new diagram and either a superseding bond or consent of surety.
• Change in Mailing Address (27 CFR 19.691)
  Select this amendment if there has been a change to where you will receive mail.
• Change in Premises Address – USPS (27 CFR 19.691)
  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 scan the form and upload into Permits Online. (Download TTB F 5000.8)
• Change in Business Name
  Select this amendment if there has been a change to your legal business entity’s name.  You will need to scan into Permits Online a copy of your amended Articles showing the name change.
• Change in Control (27 CFR 19.688)
  A change in actual or legal control occurs when there are changes in stock ownership, LLC membership, 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 and which continues to operate the business when someone new controls that entity. 
  
  If adding a new person an Owner Officer Information Application must be completed through Permits Online.
• Change in Officer, Director, Member, or Stockholder/Interest (27 CFR 19.687)
  Select this amendment when there is a change in the officers, directors, members and managers, as well as any stockholders/interest holders who hold 10 percent or more.  An Owner Office Information Application must be completed for each new person through Permits Online.
• Termination of Business (27 CFR 19.695)
  Select this amendment if you are discontinuing business.
• Change in Officer, Director, Member, or Stockholder/Interest (27 CFR 19.687)
  Select this amendment when there is a change in the officers, directors, members and managers, as well as any stockholders who hold 10 percent or more. An Owner Officer Information Application must be completed for each new person being added.
• Add/Remove Variance or Alternate Method (27 CFR 19.665 – 19.667)
  Select this amendment if you are requesting to operate in a different way from the regulations. You will need to submit a letterhead notice stating the regulations you wish to vary from along with a reason why this variance is being requested.
• AFP Bond – Superseding/Strengthening* (27 CFR 19.700)
  Select this amendment if there will be any changes to your current approved bond, such as, increase in penal sum, a different surety company.
• AFP Receiving Spirits or Denatured Spirits by Transfer in Bond* (27 CFR 19.733)
  Select this amendment if you will be receiving spirits transferred in bond to your approved premise from another location.
• Change in AFP Equipment*
  Select this amendment to convey a change in major equipment, or construction or use of the building(s) comprising of your premises, including extension or curtailment of your approved premises.
• Change in AFP Bonded Premises (Extended, Curtailed, or Modified)*
  Select this amendment is there will be any changes to your bonded premises, to include, a change in major equipment or construction or use of the building(s) comprising of your premises, including extension or curtailment of your approved premises.
• Change in Size/Type* (27 CFR 19.685)
  Select this amendment if you will have any change to the approved size of your Plant due to an increase or decrease in production.

Note:  According to 27 CFR 19.680, the description of stills on the approved alcohol fuel producer's permit application constitutes registration of stills. A change in type or location of a still constitutes amendment of the permit.

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TTB has been delegated authority under 26 U.S.C. Chapter 51 of the Internal Revenue Code of 1986 (IRC) to publish regulations pertaining to Alcohol Fuel Plants (AFPs).

• Laws
  Select an item to view the relevant section of the Code of Federal Regulations under 26 U.S.C. 5181, Distilled Spirits for Fuel Use.
  
  The statutory provisions under which TTB disseminate such regulations includes Section 5181 of the IRC (26 U.S.C. 5181). This section provides for the establishment of AFPs to produce, process, store, and use or distribute distilled spirits to be used exclusively for fuel use.
• Regulations
  Select an item to view the relevant section of the Code of Federal Regulations under 27 CFR Part 19, Subpart X, Distilled Spirits for Fuel Use and Authorized Materials for Rendering Spirits Unfit for Beverage Use.

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Distilled spirits plant proprietors are required to determine taxes owed on spirits removed from their bonded premises. To do this, proprietors will need to "gauge" the spirits, that is, determine the quantity and proof of the spirits.

• Requirements
  Gauges are required:
  • On completion of production of spirit,
  • On receipt of spirits at the plant,
  • Prior to the addition of materials to render spirits unfit for beverage use
  • Before withdrawal from premise or other disposition (fuel alcohol –volume only is required)
  • When spirits are to be inventoried
• Processes
  If you are an AFP it is important that you know how to proof your spirits correctly.  See our proofing Web page to help guide you through the proofing process.  Note: Method used must be accurate (volume must be temperature-corrected).

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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.

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Spirits removed that are subject to taxation should be paid on a semi-monthly basis (or quarterly if your tax liability does not exceed $50,000 in a calendar year).  You may file your excise tax return electronically using Pay.gov (recommended) or submit Excise Tax Return TTB F 5000.24.  

Please note that penalties and interest will be assessed if a tax return is not filed on time.

• Semi-monthly Tax Returns
  Tax periods:  From the 1st to the 15th, and from the 16th to the end of the month.   For September only, the second semi-monthly period is divided into two payment periods (see 27 CFR 19.237(a)(2)).  Taxpayers required to pay by Electronic Funds Transfer  should refer to 27 CFR 19.237(a)(1).  
  
  Due Dates
  Generally, due dates (postmark or receipt dates) for semi-monthly returns are no later than 14 days after the close of the return period.  If, however, the 14th day falls on a Saturday, Sunday, or legal holiday, the return is due on the immediately preceding day, which is not a Saturday, Sunday, or legal holiday.  Due dates for the accelerated September payments are different; please pay particular attention to the requirements in 27 CFR 19.523 to ensure timely filing. See the schedule of excise tax due dates.  
• Quarterly Tax Return 
  A calendar quarter means the three-month period ending on March 31, June 30, September 30 and December 31.  Refer to our Taxes and Filing page for further details, as well as for schedule of due dates.
• Where to File:
  Alcohol and Tobacco Tax and Trade Bureau 
  Excise Tax
  P.O. Box 790353
  St. Louis, MO 63179-0353

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Requirements for filing operational reports begin upon approval of your permit. Monthly reports are due 15 days after the end of the reporting period. Only file the reports that apply to the operations authorized by your permit.  You may file these reports electronically through Pay.gov.

• Where to File using a Paper Form:
  National Revenue Center
  550 Main Street, Room 8970
  Cincinnati, OH 45202-3222
• Monthly Report of Storage Operations (TTB F 5110.11)
  Every proprietor approved as a warehouseman should prepare this report monthly. You can file the report through Pay.gov (recommended) or a send a paper copy to the National Revenue Center (address above) and retain a copy for your files.  The report is due no later than the 15th day of the month following the month for which it was prepared.  Download TTB F 5110.11 [PDF]. Need Help with Form 5110.11?
• Monthly Report of Processing Operations (TTB F 5110.28)
  Every proprietor engaged in processing operations must prepare this report each month.  You can file the report through Pay.gov (recommended) or a send a paper copy to the National Revenue Center (address above) and retain a copy for your files.  The report is due no later than the 15th day of the month following the month for which it was prepared.  Download TTB F 5110.28 [PDF].  Need help with TTB F 5110.28?
• Monthly Report of Production Operations (TTB F 5110.40)
  Every proprietor of a distilled spirits plant must prepare this report monthly.  You can file the report through Pay.gov (recommended) or a send a paper copy to the National Revenue Center (address above) and retain a copy for your files.  The report is due no later than the 15th day of the month following the month for which it was prepared.  Download TTB F 5110.40 [PDF]. Need help with TTB F 5110.40?  
• Monthly Report of Processing (Denaturing) Operations (5110.43)
  Each proprietor of a distilled spirits plant who is authorized to process, including the denaturing of spirits, should prepare this report monthly.  You can file the report through Pay.gov (recommended) or send a paper copy to the National Revenue Center (address above) and retain a copy for your files.  The report is due no later than the 15th day of the month following the month for which it was prepared.  Download TTB F 5110.43 [PDF].  Need Help with TTB F 5110.43?

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• If you plan to receive spirits in bond from another Distilled Spirits Plant and/or Alcohol Fuel Plant you must complete and file a DSP Receiving Spirits or Denatured Spirits Transfer in Bond Amendment through Permits Online. This is required for each Distilled Spirits Plant/Alcohol Fuel Plant that transfers spirits to you.

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For laws and regulations about distilled spirits plant operations, select the "Other Alcohol” tab at the TTB.gov website. We've also included other guidance below. 

• Laws and Regulations
  For easy access, you can read the Code of Federal Regulations and public laws relating to the industrial (nonbeverage) alcohol industry.
• Industry Circulars  and Rulings
  Industry Circulars and Rulings are issued when TTB needs to disseminate up-to-date information concerning the industry.

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When a TTB form is not required, the records will be those commercial records used in the distilled spirits plant system and should contain all of the required information specified by the regulations.

Records will be prepared and kept at the distilled spirits plant and available for inspection by a TTB officer during business hours.

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Distilled spirits plant proprietors are required to determine taxes owed on spirits removed from their bonded premises. To do this, proprietors will need to "gauge" the spirits; in other words, determine the quantity and proof of the spirits. 
If you are a distilled spirits plant proprietor, it is important that you know how to proof your spirits correctly.

• Gauging Manual
  Includes procedures and instructions for proofing distilled spirits.  See The Gauging Manual
• Interpolation of Proof from Table 1 of the Gauging Manual
  Interpolation is the process by which a value is calculated from within two known values. Specifically, Table 1 of the gauging manual is used to ascertain the proof at 60°F from the corrected hydrometer and thermometer readings and are displayed in whole number increments of 1 degree proof and 1°F. Because most readings, after correction factors are applied, will be fractional, the proof and temperature have to be interpolated from Table 1. See Table 1 of the Gauging Manual.
• Instructional Video
  These short, instructional videos will guide you, step-by-step, through several frequently used proofing procedures. The videos include close-ups of techniques and processes, and explain why it is important to correctly follow all of the steps involved in proofing spirits.  View video series and learn about proofing.

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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 27 CFR 19.111 to 147.

• Change in Distilled Spirits Plant Location (Premises)
  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.  You will need to submit a new diagram and either a superseding bond or consent of surety.
• 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 are required to submit Power of Attorney form TTB F 5000.8 in Permits Online.
• 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.
• Add/Remove Trade Name
  Proof of trade name registration, if required by the state or the county, must be uploaded and attached to your application.  If the state or county does not require trade name registration, a signed and dated statement of this fact should be submitted.
• 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.
• 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 stockholders/interest holders 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.
  
  A final Excise Tax Return TTB F 5000.24 covering the last period of liability marked “FINAL RETURN”.  The period should cover up to the last day of business as a DSP (including all removals).

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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.
• All taxpaid products on the bonded premises must be clearly marked and segregated.
• If you intend to sell your products in any other state (other than the state in which you are applying), you should contact each state individually because they all have different shipping laws.
  
   
• Please ensure you are in compliance with your state and local authorities before commencing operations (including building/use permits and zoning requirements).

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