STRIP STAMPS ON BOTTLED DISTILLED SPIRITS
Proprietors of distilled spirits plants
and others concerned:
Purpose. This circular is issued to remind you of the provisions of
26 CFR 201.545, with reference to the affixing of strip stamps to
bottled distilled spirits.
Background. Retailers and retailers' associations have reported that
strip stamps on bottled distilled spirits received at the retail level
are not always securely affixed to bottles so that the stamps are
frequently found loose at the bottoms of cases, or else are damaged as
a result of the opening of such cases.
The principal causes for the loose or damaged stamps are said to be:
1. Celloseals are no longer being placed over the strip
2. An excess of glue is being used to seal cases of
bottles, causing the strip stamp on the bottles to
adhere to the tops of the cases so that the stamps
are damaged when the cases are opened.
3. Glue of inferior quality is being used to affix strip
stamps to bottles, and the stamps thus come loose and
fall off the bottles.
Regulatory Provisions. The first sentence of 26 CFR 201.545 requires
you to affix strip stamps to bottles with a strong adhesive, in such
a manner that the stamp affixed to each bottle will be broken when the
bottle is opened and in such a manner that an identifiable portion of
such stamp will remain affixed to the bottle until it is emptied. The
intent of this provision is twofold: (1) to insure that strip stamps
will remain intact on bottles until such bottles are opened and (2) to
insure that an identifiable portion of the stamp will remain affixed to
the bottle as long as that bottle contains spirits (as evidence that
such spirits have been legally taxpaid and bottled).
Proprietor's Responsibility. You are reminded of your responsibility
under the above discussed regulatory provisions. If you have discontinued the use of celloseals, it is suggested that you check on the
quality of the adhesive you are now using on your strip stamps. It
may be that you are using an adhesive which was adequate when used in
conjunction with the celloseals but which is not good enough to satisfy
the purpose of the regulations when used without such added protection.
It is also suggested that you observe the operation of your case-sealing
machinery, and make such adjustments as may be necessary to assure that the under surface of case tops will not become attached to bottle strip
stamps and thereby cause damage to such stamps when the cases are opened.
Inquiries. Inquiries in regard to this circular should refer to its
number and be addressed to your Assistant Regional Commissioner, Alcohol and Tobacco Tax.
Harold A. Serr
Director, Alcohol and Tobacco Tax Division
|DISTRIBUTION: (Total 250) Received 2/25/66
|Mr. Watson 4
|Chapter 6600 (Omit extra manuals)
|DSP Special List
|Balance to file
|Total received and accounted for