A distilled spirits plant (DSP) may be established to produce, bottle, rectify, process or store beverage spirits. Examples of beverage distilled spirits include neutral spirits or alcohol (i.e. vodka or grain spirits), whiskey, gin, brandy, blended applejack, rum, Tequila, cordials and liqueurs. Distilled Spirits Plant – Industrial: A distilled spirits plant (DSP) may be established to manufacture articles, or produce, bottle or package, denature or warehouse spirits for industrial use. These spirits are not intended for beverage use. Distilled spirits Vinegar Plants fall into this category. Distilled Spirits Plant – Industrial/Beverage: A distilled spirits plant (DSP) may conduct beverage (non-industrial) and industrial operations from the same premises.
As long as in business and reporting
United States Code (U.S.C.), Titles 26 and 27
Depending on your business, the permit may require registration, bond payment, appropriate use of facility, labeling requirements, paying excise taxes, and reporting requirements. As a TTB-regulated industry member, you may be responsible for paying federal excise taxes. Your obligation as a taxpayer will depend on your circumstances and business type.
Alcohol and Tobacco Tax and Trade Bureau
Office of Permitting and Taxation
National Revenue Center
550 Main Street
Suite 8002
Cincinnati, OH 45202-5215
877-882-3277 Ext: 222222