Alcohol FAQs | TTB: Alcohol and Tobacco Tax and Trade Bureau

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class="grid-row grid-gap"> <div class="region-content grid-col"> <div data-drupal-messages-fallback class="hidden"></div> <h1 class="margin-0">Alcohol FAQs</h1> <div class="views-element-container"><div data-allow-multiple class="js-view-dom-id-1384ae37c686176eab882cae1f8214c5aad5137c7fe48f4ec38f39696f9dd4ec"> <header> <div class="field field--name-body field--type-text-with-summary field--label-hidden field__item"><p><strong>By Commodity</strong></p><p><a href="/beer/beer-faqs">Beer </a>| <a href="/distilled-spirits/distilled-spirits-faqs">Spirits</a> | <a href="/wine/wine-faqs">Wine</a></p><p><strong>Related FAQs</strong></p><p><a href="/faqs/colas-and-formulas-online-faqs">COLAs Online and Formulas Online</a></p><div class="margin-top-2"><div class="usa-alert usa-alert--success"><div class="usa-alert__body" id="contactFooter"><h4 class="usa-alert__heading">CONTACT US</h4><p>If you are concerned with the accuracy of this information, please <a href="/about-ttb/contact-us" 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value="19">Cider</option> <option value="20">Honey Wine (Mead)</option> <option value="21">Shelf Schematics</option> <option value="22">Natural Disasters</option> </select> </div> </div> <div data-drupal-selector="edit-actions" class="form-actions js-form-wrapper form-wrapper" id="edit-actions"> <input data-drupal-selector="edit-submit-faqs" type="submit" id="edit-submit-faqs" value="Search FAQs" class="button js-form-submit form-submit usa-button" /> <button class="usa-button" id="expand_all">Expand All</button><button class="usa-button" id="collapse_all" hidden>Collapse All</button></div> </form> <h3>Business Questions</h3> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-25224" aria-expanded="false" aria-controls="a25224">BU1: What must I do if I want to start a business that sells or imports beverage alcohol products (spirits, wine, and beer)?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a25224" hidden><div class="subs"><p>While TTB does not regulate the licensing of persons who make retail sales of alcohol to consumers, retailers of alcohol beverages are required to file a registration form with TTB on <a href="/forms/special-occupational-tax-repeal-s" target="_self">TTB F 5630.5d</a> and to maintain certain <a href="https://www.ecfr.gov/current/title-27/part-31#27:1.0.1.1.26.10.549" target="_blank" rel="noopener">records</a>. Retailers must file <a href="/forms/special-occupational-tax-repeal-s" target="_self">TTB F 5630.5d</a> when beginning sales of alcohol, whenever there are changes to the previous registration, and when the retail alcohol business is discontinued.</p><p>Persons who wish to wholesale (buying alcohol for sale to another wholesaler or to a retailer) or import alcohol beverages must obtain a permit from TTB before starting operations. Visit our <a href="index.php?Itemid=1015">Permits Online</a> homepage to learn more about applying for a wholesaler or importer permit. In addition, alcohol wholesalers and importers are required to submit a registration form on <a href="/forms/special-occupational-tax-repeal-s" target="_self">TTB F 5630.5d</a> and <a href="https://www.ecfr.gov/current/title-27/part-31#27:1.0.1.1.26.10.547" target="_blank" rel="noopener">keep records</a>. Read more information on <a href="/wholesaler">wholesaling and importing alcohol</a>.</p><p>Each State also regulates businesses that sell alcohol beverages. Alcohol businesses must comply with all State and local requirements in addition to the TTB requirements. See the <a href="/wine/alcohol-beverage-control-boards">list</a> of State alcohol regulatory agencies.</p><p>If you have additional questions, contact the National Revenue Center by phone at 1-877-882-3277 or <a href="/contact-nrc">online</a>.</p><p> </p></div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-25225" aria-expanded="false" aria-controls="a25225">BU2: What is required to sell beverage alcohol products (spirits, wine, or beer) on the Internet?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a25225" hidden><div class="subs"><p>The Alcohol and Tobacco Tax and Trade Bureau (TTB) issued <a href="/images/pdfs/rulings/2000-1.htm">TTB Ruling 2000-1</a> concerning direct shipments and sales that includes sales transacted on the Internet. You are still subject to the same TTB requirements for selling spirits, wine, or beer. In addition, you also need to contact the appropriate <a href="/wine/alcohol-beverage-control-boards">State government agencies</a> where you and your purchaser are located. Ask whether you need licenses or permits and who needs to pay any taxes and what other requirements may apply. See our <a href="/publications/direct-shipping">Direct Shipping</a> Web page for more information.</p><p> </p></div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-25226" aria-expanded="false" aria-controls="a25226">BU3: Can a business get back the tax money from alcohol or tobacco if the product is destroyed in a disaster such as a fire, earthquake, flood, or tornado?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a25226" hidden><div class="subs"><p>Under certain circumstances, the tax money may be refunded for alcohol and tobacco products. See TTB Information sheet I 1200.68 (11-2004). Go to <a href="/media/70414/download?inline" data-entity-type="media" data-entity-uuid="b3fc3ced-a81f-4132-98da-4f65ca83aed6" data-entity-substitution="media_download_inline" title="f56208.pdf">claim form</a>.</p><p> </p></div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-25227" aria-expanded="false" aria-controls="a25227">BU4: I do not run a bar or liquor store, but sometimes I include alcohol beverages with my product or service. Do I owe Special Occupational Tax (SOT) as a liquor dealer?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a25227" hidden><div class="subs"><p>No. There is no more Special Tax for periods beginning on or after July 1, 2005. However, if you failed to pay Special (Occupational) Tax for tax periods ending before or on June 30, 2005, you may be liable.</p><p>Retail liquor dealers must still keep records and register with TTB. Even though you do not run a bar or liquor store, we may consider you a retail liquor dealer if you conduct activities similar to the following examples:</p><ul><li>Operate a limousine service and serve complimentary drinks to passengers,</li><li>Sell gift baskets that include wine, or</li><li>Run a bed-and-breakfast and serve complimentary drinks to guests in the afternoon.</li></ul><p>If you make a separate charge for the alcohol beverage (or if you charge different prices for your product or service with and without the alcohol beverage) you are definitely a retail liquor dealer.</p><p>If you have any state or local license that authorizes your business to sell beverage alcohol products, you are a retail liquor dealer.</p><p>Even if you do not make a separate charge or have a State or local liquor license, if the complimentary alcohol beverage is always included in the product or service, or if you advertise that your product or service includes a complimentary alcohol beverage, you are a retail liquor dealer. If an alcohol beverage is presented as "complimentary" to clients who pay for a particular product or service, we consider the cost as built into the charge for the product or service. If you provide alcohol beverages to most of your customers, but a particular customer declines to accept the alcohol beverage or if certain customers may not be lawfully served, we will still consider you to be engaged in the business of selling or offering beverage alcohol products for sale.</p><p>A true complimentary or gift situation, where a business that serves alcohol beverages is not considered a retail liquor dealer, is likely to be a rare situation.</p><p>If you have questions about whether your business is a retail liquor dealer, contact the TTB National Revenue Center at 1-877-882-3277. We will consider the nature of the business, the manner of operation and the advertising of the business to determine if the intent is to "sell" alcohol beverages.</p><p> </p></div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-25228" aria-expanded="false" aria-controls="a25228">BU5: I want to open a business that sells beverage alcohol products at retail such as a bar, catering service or carryout, how do I get a license and will I owe any Federal Tax or Fees?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a25228" hidden><div class="subs"><p>If you sell beverage alcohol as part of your business, you must <a href="index.php?option=com_content&view=article&id=2583:repeal-sot&catid=93">register</a> your business using <a href="/forms/special-occupational-tax-repeal-s" target="_self">TTB F 5630.5d</a>. Beverage alcohol means distilled spirits, wine, beer, mixed drinks, and beer or wine coolers.</p><p>Note: If you operated such a business prior to July 1, 2005, and did not pay Special (Occupational) Tax you may still be liable. This tax applied to persons who sold on or off premises or who provided alcoholic beverages as part of the cost of an item or service. You may have owed this tax even when you did not make a profit or when you were exempt from income tax. We have a <a href="/nrc/retail-beverage-alcohol-dealers">list of businesses</a> that may have been subject to this tax.</p><p><strong>The TTB does NOT issue a license to sell tobacco or beverage alcohol products at retail. You must contact your </strong><a href="/wine/alcohol-beverage-control-boards" title="index.php?option=com_content&view=article&id=2663:state-abc&catid=99"><strong>State</strong></a><strong> or local licensing authority to obtain a retail license.</strong></p><p> </p></div></div></div></div> </div> <div class="usa-accordion usa-accordion--bordered"> <div><h4 class="usa-accordion__heading"><a type="button" class="usa-accordion__button" id="faq-25229" aria-expanded="false" aria-controls="a25229">BU6: I am planning to file an application with TTB for a permit or other approval to operate (such as a brewer's notice). Can I file the application although I'm not quite ready to open for business?</a></h4></div><div class="views-field views-field-body"><div class="field-content"><div class="usa-accordion__content usa-prose" id="a25229" hidden><div class="subs"><p>You do not need to be ready to open your business at the time you file your application, but you must be able to provide all the information required for the application. Depending on the application type, required information may include a description of the premises and certain equipment you will use. Therefore, you should generally have construction complete and necessary equipment in place or on order. TTB publishes <a href="/nrc/statistics-original-applications-to-operate">average application processing times</a> to assist applicants in planning their operations, but the time necessary to process each application may vary.</p><p> </p></div></div></div></div> </div> </div> </div> <p> Last updated: February 17, 2025 <br> </p> </div> </div> </div> </main> <footer class="usa-footer usa-footer--big" role="contentinfo"> <div class="usa-footer__primary-section"> <div class="grid-container"> <div class="region region-footer"> <div class="footer-primary"><nav role="navigation" aria-labelledby="block-ttb-footer-menu" id="block-ttb-footer" class="block block-menu navigation menu--footer ttb-menu"> <h3 class="visually-hidden" id="block-ttb-footer-menu">Footer</h3> <div class="display-flex flex-wrap grid-gap"> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <a href="/taxes/tax-audit/taxes-and-filing" 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