*This information is taken from the TTB. The full article can be read here.
The TTB recently made a change in how they interpret the law. Previously, federal law allowed only breweries of the same ownership to transfer beer between them without paying tax. Now, brewers can transfer beer between breweries not of the same ownership without payment of tax. The transferred beer can be mingled with beer at the receiving brewery. The receiving brewer is liable for the tax on beer lost in transit.
The invoice must show that the beer was transferred without payment of tax, and contain the following information:
- Name and address of the shipping brewer;
- Date of shipment;
- Name and address of the receiving brewer;
- Number and size of cases and total barrels;
- The number and size of kegs and total barrels;
- The type of container, identity of the container, and the total barrels.
If the beer is consigned to another brewery while in transit, then the shipping brewer must prepare a new transfer invoice to the new brewery and void the original transfer invoice.
The shipping brewer should use the transfer invoice in preparing their daily records and in preparing the monthly Brewers Report of Operations or the Quarterly Brewer’s Report of Operations.
For the transferring brewery: report beer transferred from their premises to a brewery not of the same ownership on the same lines used to report transfers between breweries of the same ownership.
For the receiving brewery: report the receipt of the beer transferred on either:
- Line 5 on TTB form 5130.9 or
- Line 3 on TTB form 5130.26
If you have any questions, please do not hesitate to email me at firstname.lastname@example.org or call 919-335-5291.
Contact the TTB