Alcohol and Tobacco Tax and Trade Bureau (TTB)

A beer label tells consumers more than just what the bottle or can contains (e.g., brewed hops, grain, yeast, and water).  Labels inform consumers of important facts like the alcohol content by volume (ABV) and the net contents of the container, and may also provide insight on the flavor profile of the beer or the ethos of the brewery.  Some beer labels may even constitute works of art.  However, brewers should be aware that certain regulatory requirements apply to beer labels in the United States, and that certain forms of intellectual property can protect different aspects of beer labels.  This post is part of a three-part series, with Part I describing the regulatory requirements for a brewer’s beer label and the authorizations and protections those regulatory requirements confer.
Continue Reading Anatomy of a Beer Label: Part I

The Craft Beverage Modernization Act (“CBMA”) provisions of the Tax Cuts and Jobs Act of 2017 reduced excise taxes levied against all alcoholic beverage producers, large and small, foreign and domestic. In 2020, Congress made those tax cuts permanent and transferred responsibility for administering CBMA imported alcohol provisions from U.S. Customs and Border Protection (“CBP”) to the Treasury Department effective December 31, 2022. Domestic industry takes direct advantage of CBMA benefits when paying tax to TTB. However, foreign producers and importers will soon have to navigate a new system to take advantage of CBMA tax credits.
Continue Reading Updates to the CBMA: How to Navigate TTB’s Proposed 2023 Refund Claims for Imported Alcohol System

The  issued Industry Circular 2020–3 on May 8, 2020 which clarifies the applicability of the trade practice provisions of the Federal Alcohol Administration (FAA) Act and TTB regulations during the COVID-19 public health emergency.  The guidance is in effect only from March 1, 2020 through September 30, 2020.
Continue Reading TTB Relaxes Certain Trade Practice Rules During COVID-19