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TTB NEWSLETTER | Weekly News

September 11, 2020


IN THIS ISSUE

Greetings! This week’s top news includes a reminder to brewers about TTB formula requirements, and notice that there are extra semi-monthly tax return periods and due dates in September.

BREWERS: FORMULA REQUIREMENTS APPLY REGARDLESS OF WHERE YOU SELL THE BEER

We know that brewers produce a variety of innovative products – some of which are intended for local customers and some that have a wider distribution. What you may not know is that the requirement for Federal formula approval may apply regardless of where you sell your beer

While TTB regulations do not require a brewer to obtain a certificate of label approval, or COLA, for a domestically bottled malt beverage that will be sold exclusively in the state in which it was bottled, the formula approval requirements do apply regardless of whether the beer will be sold in intrastate or interstate commerce. This means that a beer sold only at a taxpaid “tasting room” affiliated with your brewery may be subject to TTB formula approval.

Before applying, first check to see if the beer you are making requires TTB formula approval – not all beers do. Generally, a formula is required if you use ingredients or processes that are not traditional in the production of fermented beverages designated as “beer,” “ale,” “porter,” “stout,” “lager,” or “malt liquor.” We update the list of traditional ingredients and processes from time to time, based on petitions usually submitted by the brewing industry.

To learn more about when a formula is required for beer, see the following guidance:

Which Alcohol Beverages Require Formula Approval?
This online tool leads you through a series of questions about your product to guide you to the answer

Beers and Malt Beverages that Require Either Formula Approval or Formula Approval with Laboratory Sample Analysis
View charts that explain which beers need formula approval

Ingredients and Processes Used in the Production of Beer Not Subject to Formula Requirements
This ruling provides information about how we have exempted certain ingredients and processes from formula requirements because we consider them “traditional.” Attachment 1 contains the actual list of ingredients and processes associated with the ruling.

SEPTEMBER HAS 3 EXCISE TAX RETURN PERIODS AND 5 DUE DATES

September is a busy month for semi-monthly filers. There are always 3 return periods in September, but this year, because due dates were postponed 90 days as a result of COVID-19, there are also two additional due dates that fall in September.

This only affects alcohol and tobacco 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.

Upcoming Semi-monthly Tax Return Due Dates

Serial Number

Return Period

Due Date

10

May 16 - 31

September 10*

16

August 16-31

September 14

11

June 1 - 15

September 25*

17

September 1-15

September 29

18

September 16-25

September 28 Non-EFT

18

September 16-26

September 29 EFT

19

September 26-30

October 14 Non-EFT

19

September 27-30

October 14 EFT

* Postponed from June
EFT = Electronic Funds Transfer

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