TTB NEWSLETTER | Weekly News

September 13, 2019

IN THIS ISSUE

Greetings! This week’s top news includes that we’ve extended the comment period for the standards of fill rulemaking proposals, and a reminder that there are 3 excise tax return periods in September.

YOU STILL HAVE TIME TO COMMENT ON CONTAINER SIZE RULEMAKING

We have extended the comment period for the proposals to eliminate most standards of fill for wine and distilled spirits, and comments are now due by October 30, 2019.

On July 1, 2019, we published two deregulatory proposed rules to eliminate all but a minimum standard of fill for wine containers (Notice No. 182), and all but a minimum and maximum standard of fill for distilled spirits containers (Notice No. 183).

The term “standard of fill” is used in the TTB regulations to refer to the amount of liquid in the container, and our current regulations prescribe certain specific standards of fill for wine and distilled spirits containers sold within the U.S. The proposals are intended to eliminate unnecessary regulatory requirements and provide consumers broader purchasing options.

We welcome comments on these proposed deregulatory actions, and we also seek comments on the relative merits of alternatives, such as adding new authorized standards of fill or developing an expedited process for adding additional standards in the future.

REMINDER: SEPTEMBER HAS THREE EXCISE TAX RETURN PERIODS

Alcohol and Tobacco Semi-monthly Tax Return Due Dates September 2019
Serial Number	Return Period	Due Date
17	September 1-15	September 27
18	September 16-25	September 27 Non-EFT
18	September 16-26	September 30 EFT
19	September 26-30	October 11 Non-EFT
19	September 27-30	October 11 EFT

EFT = Electronic Funds Transfer

Did you ever wonder why there are 3 return periods in September? The Uruguay Round Agreements Act, enacted in 1994, amended the Internal Revenue Code to accelerate the time for payment of tax due on distilled spirits, wine, beer, tobacco products, and cigarette papers and tubes for most of the second semimonthly period of September. These amendments were adopted in order to ensure receipt of these taxes during the fiscal year to which they relate.

This only affects taxpayers who file and pay on a semi-monthly basis, and not those who file and pay quarterly or annually.

Subscribe to receive automated email reminders telling you it is time to file.

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