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TTB NEWSLETTER | Weekly News

September 12, 2014


IN THIS ISSUE

Greetings! We hope you had a calm and cool week! This week's top stories include announcements about our new Permits Online tutorial and the publication of TTB Ruling 2014-5, as well as a list of the past week's top Distilled Spirits pages at TTB.gov/.

NEW PERMITS ONLINE TUTORIAL

Permits OnlineWe are pleased to offer a new online tutorial to help make using Permits Online a quick and easy process. Permits Online is our free, secure electronic system that allows you to apply for the type of permit, notification, or notice you need to start your TTB-regulated business, or amend your existing approvals.

Permits Online already includes a number of integrated error-checking areas that can minimize many of the mistakes and possible questions that may pop up while filling out your application. Our online tutorial is the perfect supplement to the system, taking you step-by-step through the process of using Permits Online, from preparing and submitting your application to following the status of your application all the way to approval.

The tutorial branches into the different types of applications you may be submitting, too, and it outlines the mandatory documentation you will need, along with the documentation required by specific situations. We have even included screenshots of the Permits Online system, along with tips and some expanded explanations.

TTB PUBLISHES NEW RULING ON COVER OVER OF TAXES ON CERTAIN DISTILLED SPIRITS FROM PUERTO RICO AND THE U.S. VIRGIN ISLANDS

Certain excise taxes collected on articles produced in Puerto Rico or the U.S. Virgin Islands (USVI) and transported to the United States are paid or “covered over” into the treasuries of Puerto Rico or the USVI, respectively.

Distilled spirits originally distilled elsewhere must undergo a “substantial change in identity” in Puerto Rico or the USVI and must meet certain statutory criteria to be considered “produced” there for this purpose. Distilled spirits do not undergo a substantial change in identity when they are redistilled to make rum in Puerto Rico or the USVI and are not subjected to other manufacturing operations there.

Depending on the circumstances of the individual case, distilled spirits originally distilled outside Puerto Rico or the USVI may undergo a substantial change in identity when they are subjected to additional manufacturing operations in Puerto Rico or the USVI other than redistillation alone to make rum.

Read the ruling: TTB Ruling 2014-5 - Cover Over of Taxes Collected on Certain Distilled Spirits Transported to the United States from Puerto Rico and the U.S. Virgin Islands.

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