What is the TTB Single Taxpayer Rule?
The Single Taxpayer Rule could create major TTB FET issues for industry members who contract-manufacture beer, wine, or spirits.
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Legal Updates
Our blog provides updates and insights into the complex issues affecting the alcohol industry.
Our team represents clients across the globe on industry issues such as licensing, permitting, manufacturing, TTB labels and formulas, taxation, and trade practice issues.
If you have questions, please contact our firm, or reach out to one of our contributors directly.
James Niekamp
Sep 31 min read
Don't Forget! TTB Requires 3 Semi-Monthly FET Returns in September
TTB has different Federal Excise Tax schedules based on specific qualifications, and for those who file semi-monthly, September is an unusua
James Niekamp
Aug 142 min read
What is the Renewal Deadline for Ohio Manufacturing Permits?
All Ohio A-Class manufacturing permits have a renewal deadline of October 1st, though technically renewals are due 15 days earlier.
James Niekamp
Jul 303 min read
How to Pay TTB Federal Excise Taxes
Any entity regulated by the Alcohol & Tobacco Tax & Trade Bureau (“TTB”) is likely familiar with the Federal Excise Tax (“FET”) on alcohol.
James Niekamp
Jun 262 min read
How to Submit TTB "Use-Up" Requests for Non-Compliant Labels
Gaining a Certificate of Label Approval or “COLA”, often feels like the final step in federal label compliance, but TTB compliance is an ong
Admin
Jun 121 min read
What is the TTB Federal Excise Tax Rate for Distilled Spirits?
Distilled spirits plants (DSPs) must pay federal excise taxes on finished products removed from the bonded premises.
Arden Cleves
May 212 min read
Understanding "Tied-House" Laws and Restrictions in the Alcohol Beverage Industry
This article breaks down the elements of a prohibited tied house practice and the laws and regulations industry members must adhere to.
James Niekamp
Jan 231 min read
What Products are Approved for TTB Nonbeverage Drawback?
A manufacturer of non-beverage alcohol products, or an "MNBP", may file a claim for drawback on distilled spirits used in a TTB approved non
James Niekamp
Jan 21 min read
Your TTB Audit is Over. What Happens Next?
Being audited by the TTB can be a stressful experience for those in the alcohol industry. However, depending on the findings of a TTB audit
James Niekamp
Dec 8, 20232 min read
Are You Eligible for TTB Non-beverage Drawback?
Don't leave money on the table -
MNBP's may claim drawback for up to 6 years after the time the right first accrued.
James Niekamp
Nov 8, 20232 min read
Ohio Passed Issue 2. Now What?
On November 7, 2023, a ballot initiative to commercialize, regulate, legalize, and tax the adult recreational use of cannabis was passed. S
James Niekamp
Oct 27, 20231 min read
Ohio Liquor Control Shifting to Online Product Registration Starting October 1st.
Ohio Division of Liquor Control is removing all paper applications for product registrations on their website effective October 1st, 2023.
James Niekamp
Sep 28, 20232 min read
Big Changes Proposed to Ohio's Beer Distribution Laws
Ohio seeks to join other states which have revised their existing “Franchise Act” laws to create a carve-out for smaller breweries.
James Niekamp
Aug 11, 20231 min read
It's Almost Time to Renew Your Ohio Brewery or Distillery Permit
Ohio breweries and distilleries will soon need to submit renewal permit applications to the Ohio Division of Liquor Control.
James Niekamp
Jul 31, 20231 min read
Is it Legal to Distill Alcohol at Home for Personal Use?
Distilled spirits cannot be produced in any amount without federal approval.
James Niekamp
Jun 27, 20231 min read
When is a TTB COLA Required for Malt Beverages?
COLA's ensure that branding, labeling, and formula requirements are met for alcohol products, but not all alcoholic drinks require a COLA.
James Niekamp
May 25, 20231 min read
Is it Legal to Keg RTD’s?
Ready-to-Drink (“RTD”) cocktails continue to grow as an industry segment, and with any new trend in the alcohol industry, the regulations...
James Niekamp
Apr 27, 20233 min read
TTB Audits: What to Expect
Now may be a good time to make sure your business is in compliance with TTB rules and regulations.
James Niekamp
Mar 13, 20231 min read
Ohio Division of Liquor Control Introduces Online Product Registration
The Ohio Division of Liquor Control has announced that Ohio Breweries, wineries, and low-proof mixed beverage manufacturers can now register
James Niekamp
Feb 22, 20233 min read
What to Know Before Making RTD’s
What alcohol beverage manufacturers should consider before making the jump into this new industry segment
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