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TTB NEWSLETTER | Weekly News

December 23, 2014


IN THIS ISSUE

Greetings! We hope you are having a jolly and enjoyable week! This week's top stories include a reminder that we'll be releasing the revised Brewer's Report of Operations in January, a distilled spirits FAQ, plus a list of the past week's top application processing times pages at TTB.gov/.

TTB WISHES EVERYONE A VERY HAPPY HOLIDAY SEASON AND A HEALTHY NEW YEAR! WE ARE TAKING NEXT WEEK OFF AND WILL RESUME THE TTB NEWSLETTER JANUARY 9, 2015.

TTB TO RELEASE NEW BREWER'S REPORT OF OPERATIONS FORMS

This is a reminder that we will release new versions of the Brewer's Report of Operations forms. If you are a brewer, you should use the existing versions of the forms to report any brewing activity that occurs in calendar year 2014, but you must use the revised versions to report any brewery activity that occurs in calendar year 2015.

Brewer's Report of Operations: The revised version of TTB Form 5130.9, Brewer's Report of Operations (the standard long form that any brewer may use to report monthly or, if eligible, to report quarterly) will be available on the TTB Forms page on January 2, 2015. You must use the new version of the form to report all brewery activity occurring on January 1, 2015, and forward.

Quarterly Brewer's Report of Operations: We will release the new TTB Form 5130.26, Quarterly Brewer's Report of Operations (which will replace the existing Brew Pub Report of Operations) in February 2015, and all eligible brewers must use this version for quarterly filings covering brewery activity starting in January 2015 for the reporting period January 1 - March 31, 2015, and future quarterly reporting.

See the November 14, 2014 TTB Newsletter for additional information about the new versions of these reports.

FROM OUR DISTILLED SPIRITS FAQ PAGE

I want to establish a distillery. Before I obtain a distilled spirits plant (DSP) permit, I want to refine the recipes and set up and perfect the production processes that I intend to use for commercial production. Can I obtain an "Experimental DSP" permit to cover that activity in the meantime? (Distilled Spirits FAQ S10)

No. In general, an experimental DSP permit does not cover activities such as refining recipes and perfecting production processes as a precursor to commercial production. The laws administered by TTB, specifically the Internal Revenue Code of 1986 at 26 U.S.C. 5312, provide for the establishment of experimental distilled spirits plants for the production and use of distilled spirits for experimental research. Specifically, section 5312(b) provides for the establishment and operation of experimental distilled spirits plants for specific and limited periods of time solely for experimentation in or development of:

  • sources of materials from which distilled spirits may be produced;
  • processes by which distilled spirits may be produced or refined; or
  • industrial uses of distilled spirits.

TTB regulations at 27 CFR 19.32 and 19.33 implement this statutory provision.

Under the law and regulations, TTB does not have the authority to issue an experimental DSP permit to a person who intends to use standard sources of materials and standard processes. Refining recipes and perfecting production processes do not fall within the meaning of experimentation in, or development of, sources of materials or processes of production, if the sources of the materials and the production processes are consistent with those already established within the distilled spirits industry.

 

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