How To Register Your Business with the Alcohol and Tobacco Tax and Trade Bureau
Businesses that sell, manufacture, import, or export alcohol or tobacco products are registered with the Alcohol and Tobacco Tax and Trade Bureau.The tax on alcohol and tobacco occupations was repealed in 2008.All businesses that sell alcohol products have to register with the TTB.The only people who can register for tobacco are manufacturers, importers, and exporters.
Step 1: Determine the type of business you operate.
There are a variety of businesses that deal in alcohol and tobacco.There are different permit requirements for each type.If you want to open a retail establishment that sells alcohol or tobacco to the public, you only need to register with the TTB.Supporting documents and additional permits are not required.Additional permits are required for manufacturers to operate beyond simply being registered with the TTB.The processing times for these permits are longer than the basic business registration.
Step 2: You can download the form.
PDF versions of the required form to register your business, as well as apply for other permits, can be found on the TTB's website.You can get started by clicking on "Information for Small Businesses".If you want to get the permits you need to do business, the TTB has a number of interactive web tools that you can use.Even though the special occupational tax for alcohol has been repealed, you still have to register your business with the TTB.You don't have to register to sell tobacco products at your business.Permits are required for those who plan to manufacture, import, or export tobacco products.It is necessary for the sale of alcohol to be registered with the TTB.Before you open your doors for the first time, you must complete and file Form TTB F 5630.5d.If you want to open a bottle shop or a bar that sells liquor by the drink, you need to register with the TTB.If you own a brewery, distillery, or vineyard that can be completed and submitted using the TTB's automated Permits Online system, additional permits are required.
Step 3: You need to identify your business.
Section 1 of the registration form requires you to give specific information to identify your business, including the name and Employer Identification Number.If you were previously operating under your own Social Security number, you must have an EIN for your business, even if you are a sole proprietor.The registration form doesn't allow you to use your Social Security number.If you don't have an EIN for your business, you can easily get one by visiting the IRS website.You don't have to pay for an EIN if you apply online.
Step 4: You can enter information about your business locations.
If you have more than one location, you need to complete the business information for each one.If you only have one location, you should fill out the form with all the information for that location.The instructions to the form for more information about which class code you should use can be found on the TTB website.There should be one class code for each location.If you're a retail dealer, this is the only form you have to complete, so you don't need to do anything else.If you use a wholesale dealer classification, you'll have to apply for additional permits using the TTB's Permits Online system.
Step 5: Provide information about the owner.
For Section 3 of the registration form, you must provide the full name, residential address, and company position of all owners or anyone who qualifies as a "responsible person" within your business.A responsible person is anyone who owns 10 percent or more of the outstanding stock in your business.If your business is organized as a corporation, partnership, or similar, you must include anyone who has the power to control management, buying or selling practices that pertain to alcohol.If there are more than the number of lines on the form, you can attach additional pages listing those people.
Step 6: You have to sign and date your application.
When you're done with the application and ready to submit it, make copies of it and sign it in blue ink.The title that best represents your role must be included in the signature.The form needs to be signed by an individual owner, board member, or partner.If your business is organized as a corporation or a limited liability company, your registration application must be signed by someone who has authority to do so.
Step 7: You can mail your application.
If you want to register your business with the TTB, you have to mail in a paper form.If you want to know when your application is received, use first class mail.There is no fee to register your business.There are no supporting documents required for simple registrations.Before you open your business, you must register with the TTB.If you want to open to the public, you should mail your application at least 65 days in advance.
Step 8: Receive the permit.
If you haven't applied for any other permits and just register your business with the TTB, you should get your permit within two to three months.Permits can be issued within 65 days of receipt of completed documents.This time frame does not include time for delivery.If you want your registration to be issued as soon as possible, you need to make sure your application is complete and clear.The process can be delayed if the TTB has to contact you for clarification.
Step 9: It's important to keep adequate records.
Even though the federal special occupation tax on alcohol has been repealed, alcohol dealers still have to maintain certain records and make them available for inspection.The amount of alcohol received and when must be kept in full records.You need to keep records of sales and inventory.These records must be kept for at least three years and can be requested for inspection or copying.You may be asked to keep other records in addition to your sales and receipt records.
Step 10: Comply with local requirements.
You don't have a license to sell alcoholic beverages if you register with the TTB.The state where your business is located issues these licenses.The requirements your business must meet are determined by the state alcohol control board and local authorities.There is a directory of state alcohol control boards on the website.
Step 11: When it's necessary, amend your registration.
If your business is still going strong, you don't need to renew your registration.If there is a change in the way your business is organized, you must file a new form with the TTB to let the bureau know.Changes in addresses and ownership should also be submitted.If anything on the original registration form changes, file a new form to reflect those changes.If you're filing an amendment, you don't need to fill out the entire form.If you want to reflect any changes, complete Section 1 in its entirety and then complete Sections 2 and 3.You don't have to enter it again if the information is the same.Amendments to registration must be filed by July 1st after the change takes effect.If you are going out of business, you should submit the same form.You have to submit your form within 30 days after you close your doors.