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TTB Ruling 2014–3, Bottling Taxpaid Wine in Growlers or Similar Containers for Consumption Off of th

14-Mar-2014

This week the TTB published TTB Ruling 2014–3, Bottling Taxpaid Wine in Growlers or Similar Containers for Consumption Off of the Premises.  This ruling states that filling wine growlers or similar containers with taxpaid wine for consumption off the premises is considered bottling or packaging under the Internal Revenue Code of 1986 (IRC), as amended.  The ruling holds that any person who engages in this activity must first qualify as a taxpaid wine-bottling house and must comply with all requirements applicable to taxpaid wine bottling houses, including labeling and recordkeeping requirements under the IRC and the regulations in 27 CFR part 24.
http://www.ttb.gov/rulings/2014-3.pdf


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