Permits Online Tutorial

Part One - What You Need To Know Before You Apply (Wine)

Now that you had a chance to see what documentation is required for the type of application you will be applying for let’s discuss some items that are required depending on circumstances:

Other Documents You May Need to Submit

Wine Bond

TTB F 5120.36, Wine Bond.   A bond is an insurance agreement pledging security for payment of taxes, including penalties and interest, for which you may become liable.

A winery must provide a bond if:

  • Your tax liability for wine under one employer identification number (EIN) will exceed $50,000.00 this calendar year.
  • Your tax liability for wine under one EIN exceeded $50,000.00 last calendar year.
  • You will not pay excise taxes on a deferral basis (i.e., semi-monthly, quarterly or annually).
  • You will be removing wine for industrial use

Power of Attorney

TTB Form 5000.8.  If someone other than an employee, such as a consultant, will act on behalf of the business entity.

Bottling on Account for Trade Name

If you’ll be bottling product under contract for someone else, you must supply a letter from the owner of the trade name granting permission to use their trade name on your label.

Change in Bond (Consent of Surety)

TTB Form 5000.18 is needed if you are conducting additional operations that are not covered under your bond, such as alternation of premises or adding a non-contiguous location. 

NOTE: If you are not required to obtain a bond, a Change in Bond (Consent of Surety) form is not required either.

Variance Request

A variance request is letterhead notice (a statement written on company letterhead) requesting permission to use an alternate method or procedure in lieu of one outlined in the regulations. 

You will need to describe, in detail, the proposed alternate method or procedure and the existing regulation to which it relates. 

You must also provide “good cause” for your request, such as when changing circumstances create a need for a different approach.


NOTE: TTB does not have the authority to waive a regulatory requirement. 

Alternating Proprietorship (Wine)

If two or more proprietors with different EINs will be operating at the same premises and sharing space and/or equipment, both the host and tenant must an alternating proprietorship agreement (a contract between the host and tenant).

Alternating Premises (Wine)

When the same proprietor desires to alternate part of the premises to conduct another TTB- regulated business, such as a brewery or distilled spirits plant, you need a Change in Bond (Consent of Surety) form.

NOTE:  If you are not required to obtain a bond, a Change in Bond (Consent of Surety) form is not required either.

 

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Page last reviewed/updated: 07/19/2018