jump to navigation

Bemusing: ATF regulations on producing alcohol as onerous as for firearms August 16, 2012

Posted by federalist in Government Regulation, RKBA.
trackback

Well almost. Until 2005 distillers even needed to pay a Special Occupational Tax (SOT) — just like manufacturers and dealers of NFA items like machineguns.

However the government, through the ATF, is still very serious about regulating and taxing the distillation of alcohol. Their FAQ effectively says, “Don’t try this at home:”

You may not produce spirits for beverage purposes without paying taxes and without prior approval of paperwork to operate a distilled spirits plant.  [See 26 U.S.C. 5601 & 5602 for some of the criminal penalties.]  There are numerous requirements that must be met that also make it impractical to produce spirits for personal or beverage use.  Some of these requirements are paying special tax, filing an extensive application, filing a bond, providing adequate equipment to measure spirits, providing suitable tanks and pipelines, providing a separate building (other than a dwelling) and maintaining detailed records, and filing reports.  All of these requirements are listed in 27 CFR Part 19. Spirits may be produced for non-beverage purposes for fuel use only without payment of tax, but you also must file an application, receive TTB’s approval, and follow requirements, such as constructionuse, records and reports.

Advertisements

Comments»

No comments yet — be the first.

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s

%d bloggers like this: