Alcohol and Tobacco Tax and Trade Bureau

State and Local Government

This section provides links to information and services relating to state and local governments as well as links to several TTB resources. State agencies and a variety of local agencies regulate businesses, professions and specific business activities. Some regulations and licensing requirements are established by state law, but administered at the local level.

Please visit the individual State Web page for specifics. These laws may be more restrictive than Federal regulations and must be met in addition to Federal requirements unless the Federal law pre-empts the State law wherein they desire to do business.

News & Events Sources

  • TTB Newsletters - We offer several news sources to keep you informed about the things that matter most to you. You may subscribe to any of the TTB newsletters.
  • TTB Calendar - Listing of upcoming events and due dates.

General Resources

  • Administrative Cases - Adverse actions are taken to administratively resolve willful violations of alcohol and tobacco laws and can include: offers in compromise, basic permit suspension or the voluntary surrender of a basic permit by an industry member.
  • Alcohol Beverage Control Boards - A directory of contact information for each state and a link to their Web site. Please contact those states directly wherein you desire to do business.
  • Frequently Asked Questions - These questions are frequently asked by industry members and citizens like you.
  • Frequently Requested Listings - TTB is required to make available to the public records that are requested and released on a frequent basis. We have provided links to listings of alcohol industry members who hold permits under the Federal Alcohol Administration Act.
  • Labeling Information - Resources intended to help take the mystery out of labeling regulations and procedures.
  • TTB Industry Analysts - TTB desires to maintain a high level of communication with industry members, trade associations, state governments and other Federal agencies through our Industry Analysts.
  • State Agencies - A directory of listing for each state's Secretary of State and its Department of Revenue or Taxation office.

Forms and Applications

  • TTB Forms - A complete listing of TTB forms
  • Informational and Application Packets - TTB's informational packets address situations that do not require an application or request permission to operate. These packets provide instructions on obtaining a special service or fulfilling a special requirement for a certain type of business. Certain Alcohol and Tobacco businesses must file an application with TTB and receive approval before engaging in business. These packets include a combination of required forms and instructions.

Importation/Exportation Resources

Regulatory and Formal Guidance

  • Industry Circulars - Announcements regarding events or TTB policies that affect the regulated industries
  • Liquor Laws and Regulations for Retail Dealers - This publication explains the principal Federal liquor laws and regulations that affect retail dealers.
  • TTB Regulations - TTB publishes its proposed and recently finalized regulations in the Federal Register. Our effective regulations are contained in Title 27, Chapter I, of the Code of Federal Regulations (27 CFR).
  • TTB Statutes - The United States Code (USC) is the codification by subject matter of the general and permanent laws of the United States. TTB's Federal laws relating to alcohol, tobacco, and firearms and ammunition tax (FAET) can be found at Titles 26 and 27.
  • Retention of COLAs by Alcohol Wholesalers - TTB guidance for retention of COLAs by alcohol wholesalers.

Tobacco Resources

In general, TTB regulates cigars, cigarettes, smokeless tobacco (snuff and chewing tobacco), pipe tobacco, and roll-your-own tobacco to collect Federal excise taxes. Visit these resources for additional tobacco information. Learn more.

Additional Resources

  • Commerce Clearing House - Provider of information services, software and workflow tools for tax, accounting, legal and business professionals.

 

Page last reviewed: January 14, 2013
Page last updated: December 5, 2016
Maintained by: Office of Communications

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