The federal regulations for setting up a brewery, winery, or distillery (referred to as a “distilled spirits plant” or DSP) outline strict requirements for the designated area approved for production operations, known as the “bonded premises.” The Alcoholic Beverages & Tobacco Tax & Trade Bureau (TTB) is responsible for enforcing these regulations. Rules Governing the Bonded Premises Each commodity...
Continue ReadingFlorida’s craft distillery scene has seen a remarkable surge since the enactment of the Craft Distillery Law in 2021. The numbers tell the story: from 84 licensed distilleries in September 2021, the count has now soared to 118 by September 2023. Many of these new licenses belong to manufacturers already operating as breweries or wineries, sharing manufacturing spaces to...
Continue ReadingThe inclusion of caffeine into alcoholic beverages has been an idea played with on and off over the years. A decade ago, caffeinated alcohol made a big splash on in the market. Malt beverage products like Four Loko, Joos, Max, and Moonshot saw rapid growth until 2010. In August 2023, reports began to circulate that Dunkin’ plans to launch...
Continue ReadingIn the world of alcoholic beverages, a fascinating process called “bulk transfer” takes place. This is when one manufacturer, known as the “shipper” or “consignor,” sends a large quantity of wine or distilled spirits to another manufacturer, referred to as the “receiving plant” or “consignee.” This type of transfer, often known as a “transfer in bond” (TIB), is quite...
Continue ReadingWhen you finally receive the necessary licenses to operate your beverage business in Florida from the Alcohol and Tobacco Tax and Trade Bureau (TTB) and the Florida Division of Alcoholic Beverages and Tobacco (ABT), it’s incredibly exciting and relieving. However, it’s important to remember that your relationship with these organizations is ongoing, and there may be circumstances in which...
Continue ReadingTaxes are a vital part of importing spirits into the United States. In most cases, imported spirits need to pay taxes at US Customs. These taxes, known as federal excise taxes, are collected by the Alcohol and Tobacco Tax and Trade Bureau (TTB). Understanding how taxes work for imported spirits can help you better understand their costs and pricing....
Continue ReadingThe Craft Beverage Modernization Act (CBMA) is a provision in the Tax Cuts and Jobs Act of 2017 that lowered taxes on all beverage alcohol producers, big and small, foreign and domestic. In 2020, the tax cuts became permanent. Effective as of January 1, 2023, the Treasury Department–particularly, the federal Alcohol and Tobacco Tax and Trade Bureau (TTB)–is in...
Continue ReadingHappy New Year! The beginning of the year is a great time for alcoholic beverage industry members–manufacturers, wholesalers, and retailers–to review the events of the prior and confirm that they have taken care of regulatory compliance. In addition to periodic reporting required at the federal and state levels, changes to ownership, management, or premises triggers the requirement to update...
Continue ReadingLaws and regulations that govern the production and sale of alcoholic beverage products can seem very strict. This is true for the most part. However, there are circumstances when variances from the rules–either permanent or temporary–are authorized. The key to any variance from federal or state alcoholic beverage regulations is the same: a request for variance must be made...
Continue ReadingIt’s natural to want to expand a successful brewery and taproom to new parts of the state. Before launching that second Florida location for your brewery or taproom, Florida brewery owners should pay attention to the following three considerations.
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