Alcohol and Tobacco Tax and Trade Bureau






































Alcohol and Tobacco Tax and Trade Bureau
US-AlcoholAndTobaccoTaxAndTradeBureau-Seal.svg
Agency overview
Formed January 24, 2003
Preceding agency
  • Bureau of Alcohol, Tobacco, and Firearms
Headquarters 1310 G Street NW
Washington, D.C.
Employees 531 (2006)
Agency executive
  • John J. Manfreda, Administrator
Parent agency Department of the Treasury
Website www.ttb.gov

The Alcohol and Tobacco Tax and Trade Bureau, statutorily named the Tax and Trade Bureau and frequently shortened to TTB, is a bureau of the United States Department of the Treasury, which regulates and collects taxes on trade and imports of alcohol, tobacco, and firearms within the United States.[1]


TTB was created on January 24, 2003, when the Homeland Security Act of 2002 split the Bureau of Alcohol, Tobacco and Firearms (ATF) into two new organizations with separate functions.[2] Specifically, the Act transferred ATF and its law enforcement functions from the Department of the Treasury to the Department of Justice. ATF's other functions, dealing with tax collection and regulation of legitimate trade, remained within the Treasury Department and became part of the new TTB.


TTB's Field Operations are organized into five divisions:[3]



  1. National Revenue Center: reconciles returns, reports, and claims; screens applications and promptly issues permits; and provides expert technical assistance for industry, the public and government agencies to ensure fair and proper revenue collection and public safety.[4]

  2. Risk Management: develops, implements, and maintains monitoring programs for collecting the revenue due the Federal Government and protecting the public, and ensures resources are effectively used.[5]

  3. Tax Audit: verifies the proper payment of alcohol, tobacco, firearms and ammunition excise taxes and ensures compliance with laws and regulations by taxpayers in a manner that protects the revenue, protects the consumer, and promotes voluntary compliance.[6]

  4. Trade Investigations: comprises investigators who ensure industry compliance with the laws and regulations administered by the TTB.[7]

  5. Tobacco Enforcement Division: protects the revenue and promotes voluntary compliance by monitoring the domestic tobacco trade, ensuring only qualified applicants enter the tobacco trade, ensuring compliance with the tax laws relating to tobacco, and facilitating TTB's enforcement functions in cases of non-compliance.[8]


The Advertising, Labeling, and Formulation Division (ALFD) implements and enforces a broad range of statutory and compliance provisions of the Internal Revenue Code and the Federal Alcohol Administration Act. This act requires importers and bottlers of beverage alcohol to obtain certificates of label approval or certificates of exemption from label approval (COLAs) for most alcohol beverages prior to their introduction into interstate commerce. ALFD acts on these COLAs to ensure that products are labeled in accordance with federal laws and regulations. ALFD also examines formulas for wine and distilled spirits, statements of process, and pre-import applications filed by importers and proprietors of domestic distilleries, wineries, and breweries for proper tax classification and to ensure that the products are manufactured in accordance with federal laws and regulations.[9]



TTB is ‘Closed’ Due to Government Shutdown


DECEMBER 26, 2018


The TTB, a bureau of the U.S. Department of the Treasury, will suspend all “non-excepted TTB operations,” according to a notice posted to its website, and has ceased most operations due to the lapse in government funding and will not be accepting, reviewing and approving label approvals (COLA).


A temporary landing page on the agency’s website states that alcohol companies will still be able to access the TTB website to make electronic payments, submit labels or formulas, and to file other operational reports, but TTB employees will “not be able to respond to questions or comments submitted via the website until appropriations are enacted.”


Some “excepted” functions will be operational, including the web site electronic payments function and access to online permits review. The TTB web site will not be updated. No personnel with be available to respond to any inquiries, including emails and phone. TTB employees have been directed not to show up to work and are prohibited by federal law from volunteering their services during a lapse in appropriations.


When the government was on the verge of a shutdown last December, the TTB issued a “Shutdown Plan.” According to that document, non-excepted activities included “all non-criminal investigative activities, audit functions, examination of returns, processing of tax returns that do not include remittances.”


At the time, the TTB expected 51 of its 478 employees to continue working during the shutdown.


The current posting on the TTB website also informs visitors that “operations will fully resume when appropriations are reenacted.”



See also



  • Title 27 of the Code of Federal Regulations

  • American Viticultural Area

  • Alcohol advertising

  • Tobacco advertising



References





  1. ^ Wagner, Daniel (8 December 2012). "Booze, smokes on agenda for quirky gov't group (Associated Press)". U.S News And World Report. New York City. Archived from the original on 2012-12-08. Retrieved 30 August 2017 – via archive.org..mw-parser-output cite.citation{font-style:inherit}.mw-parser-output q{quotes:"""""""'""'"}.mw-parser-output code.cs1-code{color:inherit;background:inherit;border:inherit;padding:inherit}.mw-parser-output .cs1-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/6/65/Lock-green.svg/9px-Lock-green.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output .cs1-lock-limited a,.mw-parser-output .cs1-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/d/d6/Lock-gray-alt-2.svg/9px-Lock-gray-alt-2.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output .cs1-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/a/aa/Lock-red-alt-2.svg/9px-Lock-red-alt-2.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output .cs1-subscription,.mw-parser-output .cs1-registration{color:#555}.mw-parser-output .cs1-subscription span,.mw-parser-output .cs1-registration span{border-bottom:1px dotted;cursor:help}.mw-parser-output .cs1-hidden-error{display:none;font-size:100%}.mw-parser-output .cs1-visible-error{font-size:100%}.mw-parser-output .cs1-subscription,.mw-parser-output .cs1-registration,.mw-parser-output .cs1-format{font-size:95%}.mw-parser-output .cs1-kern-left,.mw-parser-output .cs1-kern-wl-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right,.mw-parser-output .cs1-kern-wl-right{padding-right:0.2em}


  2. ^ Arthur J. Libertucci (1 April 2003). "Welcome from the Administrator". Alcohol and Tobacco Tax and Trade Bureau (TTB). Archived from the original on 1 April 2003. Retrieved 19 August 2018 – via archive.org.


  3. ^ "Organizational chart". Archived from the original on 2006-06-15. Retrieved 2006-05-23.


  4. ^ "National Revenue Center". Archived from the original on 2006-04-27. Retrieved 2006-05-23.


  5. ^ "Risk Management". Archived from the original on 2006-07-21. Retrieved 2006-05-23.


  6. ^ "Tax Audit". Archived from the original on 2006-07-19. Retrieved 2006-05-23.


  7. ^ "Trade Investigations". Archived from the original on 2006-06-18. Retrieved 2006-05-23.


  8. ^ "Tobacco Enforcement Division". Archived from the original on 2007-03-13. Retrieved 2006-05-23.


  9. ^ "Advertising, Labeling, and Formulation Division (ALFD)". Archived from the original on 2006-02-27. Retrieved 2006-05-23.




External links



  • Tax and Trade Bureau website


  • Alcohol and Tobacco Tax and Trade Bureau in the Federal Register


  • Freedom of Information Act (FOIA) materials required to be maintained - Tax and Trade Bureau

  • History of TTB

  • Alcohol, Tobacco, Firearms and Explosives website


  • National Conference of State Liquor Administrators (all state administrators)











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