Rulings

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TTB Rulings

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TTB Rulings state our official position on the interpretation or application of a statute or of TTB's regulations. A ruling might also clarify existing guidance.

This list includes TTB, ATF, and IRS Revenue rulings for alcohol and tobacco, and TTB and ATF rulings for manufacturers excise tax on firearms and ammunition.

Description: http://icons.iconarchive.com/icons/judge/iphone/128/phone-icon.png IMPORTANT
This may not be a complete listing of all current and valid rulings. Additionally, these rulings may have been modified, superseded, or made obsolete by changes in federal laws or regulations. To verify the content of any TTB rulings, please contact us at 202-453-2265, or by email at  Regulations@ttb.gov.

Rulings by Year

2017

  • 2017-1 Revoking Obsolete Guidance Documents Concerning Completely Denatured Alcohol and Specially Denatured Spirits

2016

  • 2016-3 TTB Approves General-Use Formulas for Certain Distilled Spirits Produced Using Harmless Coloring, Flavoring, or Blending Materials
  • 2016-2 TTB Approves General-Use Formulas for Certain Agricultural Wines
  • 2016-1 The Shelf Plan and Shelf Schematic Exception to the "Tied House" Prohibition, and Activities Outside Such Exception

2015

2014

  • 2014-5 Cover Over of Taxes Collected on Certain Distilled Spirits Transported to the United States from Puerto Rico and the U.S. Virgin Islands
  • 2014-3 [SUSPENDED] Bottling Taxpaid Wine in Growlers or Similar Containers for Consumption Off of the Premises (Suspended per TTB April 25, 2014 Announcement)
  • 2014-2 Revised Interim Policy on Gluten Content Statements in the Labeling and Advertising of Wine, Distilled Spirits, and Malt Beverages
  • 2014-1 Tax Classification of Snuff and Chewing Tobacco, Specifically as Related to "Gutkha" Products

2013

2012

  • 2012-4 Freshness Dating and Allowable Returns of Malt Beverage Products under the FAA Act
  • 2012-3 Recognition of Andong Soju and Gyeongju Beopju as Distinctive Products of Korea (supersedes Ruling 2012-1)

2010

2009

  • 2009-1 Taxable Weight of Tobacco Products

2008

  • 2008-3 Classification of Brewed Products
  • 2008-1 Standards of Identity and the Use of Semi-generic Designations and Retsina on Certain European Wines Imported into the U.S.

2004

  • 2004-1 Caloric and Carbohydrate Representations in the Labeling and Advertising of Wine, Distilled Spirits and Malt Beverages.

2002

  • 2002-7 Wine made from grapes frozen after harvest may not be labeled with the term "ice wine" or any variation thereof, and if the wine is labeled to suggest it was made from frozen grapes, the label must be qualified to show that the grapes were frozen postharvest.
  • 2002-2 Labeling and Advertising of Flavored Malt Beverages

2001

  • 2001-2 Country of Origin Statements on Distilled Spirits Labels

2000

  • 2000-1 Direct Shipment Sales of Alcohol Beverages

1997

  • 97-2 Semiautomatic firearms resembling the Browning 1919 A-4 and A-6 machineguns are "portable weapons" within the definition of "firearm" in 27 C.F.R. § 53.11
  • 97-1 Use of a "Trace Amount" of Citric Acid in the Production of Vodka without Changing its Designation as Vodka

1996

  • 96-1 "Malt Beverage" to Exclude Products to which Flavoring Materials Containing Alcohol Are Added

1995

  • 95-2 Athletes, Athletic Activities or Events and Motor Vehicles in Labeling and Advertising of Alcoholic Beverages
  • 95-1 Parts and Accessories

1994

  • 94-6 Tax on Use by Manufacturer, Producer or Importer of Firearms or Ammunition
  • 94-5 Geographical Names
  • 94-3 "Ice Beer"

1993

  • 93-2 Barreled Actions
  • 93-1 Insurance Exclusions from Sale Price

1992

  • 92-2 Imported Bulk Beer
  • 92-1 Tax Credit for Certain Small Domestic Producers

1991

  • 91-2 Determination of Proof
  • 91-1 Multistate Appellations of Origin for Contiguous States

1989

  • 89-47 Intercompany Sales-Rebuttal of Constructive Sale Price
  • 89-1 Facsimile Transmitted Copies of Forms and Other Documents

1988

  • 88-1 Alcohol Content on Labels and in Advertisements of Distilled Spirits
  • 1987
  • 87-3 Brandy Treated with Wood other than Chips or Slabs

1986

  • 86-84 Sales of Machine Guns
  • 86-18 Liability of Unregistered Manufacturer
  • 86-3 Use of Poloxamer 407, N.F. and PEG-40 Sorbitan Diisostearate as Substitute Denaturants
  • 86-1 Use of Polypropylene Material in Liquor Bottles

1985

  • 85-14 Labeling of Wine Bearing Generic or Semi-Generic Designation
  • 85-9 Use of Carbon Dioxide in Dispensing Wine from Original Containers
  • 85-7 Use of Polyethylene Containers for the Bottling and Packaging of Distilled Spirits and Denatured Spirits
  • 85-6 Use of Reverse Osmosis to Reduce Alcohol in Standard Wine
  • 85-5 Trade Practices Occurring Within Puerto Rico
  • 85-4 Use of the Term "Natural" in the Labeling and Advertising of Alcoholic Beverages
  • 85-1 Containers with Polyethylene Liners as Liquor Bottles

1984

  • 84-116 Components Supplied by Customer-personal Use Exemption
  • 84-3 Transfer of Certificates of Label Approval
  • 84-2 Use of Natural and Artificial Cinnamon Oil, WL-15,606 as Substitute Denaturant

1983

  • 83-6 Transfers of Certificates of Label Approval
  • 83-3 Use of Dissimilar Goods as "Free Goods"

1982

  • 82-211 Intercompany Sales-common Control in Fact
  • 82-31 Parent-Teachers Association
  • 82-30 Community Action Organization
  • 82-12 Use of Polyethylene Terephthalate (PET) for Liquor Bottles
  • 82-11 Refund of Cigarette Taxes
  • 82-9 Transfer of Nontaxpaid Distilled Spirits to a Foreign-Trade Zone
  • 82-7 Leased Trucks-sold in U.S. After Use Overseas
  • 82-6 Indemnity Provisions With Respect to Disaster Loss Claims
  • 82-4 Use of Descriptive Terms on Wine Labels

1981

  • 81-97 Exported Articles Re-imported
  • 81-73 Constructive Sale price-retail Sales
  • 81-8 Disposal of Spent Vanilla Beans
  • 81-2 Cigarette Papers

1980

  • 80-273 Constructive Sale price-retail Sales
  • 80-19 Special Events on Premises of Bonded Wine Cellar
  • 80-13 Tax Liability for Liquors Served on Aircraft
  • 80-3 Labeling and Advertising of Malt Beverages

1979

  • 79-18 Use of Artificial Cassia Oil No. 6320, Denaturing Grade, as Alternate Denaturant
  • 79-11 Use of Substitute and Additional Denaturants
  • 79-9 Distilled Spirits Labels
  • 79-3 Records of Distilled Spirits Suppliers

1978

  • 78-153 Headquarters of Supreme Allied Commander Atlantic
  • 78-126 Refund or Credit on Reacquired Articles
  • 78-34 Fabrication and Tax Liability
  • 78-10 Constructive Sale Price-brother-sister Controlled Group
  • 78-4 Use of Descriptive Terms on Wine Labels
  • 78-2 Cigarette-style Non-tobacco Smoking Product

1977

  • 77-33 Tax on Fortified Imported Wines
  • 77-32 Acceptable Bar Dispensing Equipment
  • 77-31 Use of Peppermint Oil, D. G. As An Alternate Denaturant
  • 77-30 Guidelines for Labeling EEC Wines
  • 77-28 Use of Oil of Mint No. 880037 As An Alternate Denaturant

1976

  • 76-550 Municipal Associations
  • 76-221 Sporting Rifles Sold by Navy Ship's Stores
  • 76-182 Constructive Sale Price-intercompany Sales
  • 76-119 Shells and Cartridges Used for Testing Firearms
  • 76-14 Use of Imitation Oil of Lavender No. 14224, D.G. as a Substitute Denaturant
  • 76-13 Malt Beverages of Less Than 1/2 of 1% Alcohol by Volume Subject to FAA Act
  • 76-11 Export Notices on Packages of Cigarettes and Cigars
  • 76-5 Rolls of tobacco for use in a pipe or for making cigarettes are taxable
  • 76-3 Labeling of Vodka Treated with Activated Carbon as "Charcoal Filtered."

1975

  • 75-526 Recipricol Privileges
  • 75-486 Flood Control Commission
  • 75-416 Nonprofit Educational Organization
  • 75-398 Reciprocal Privileges
  • 75-390 Association of State Operated High Schools
  • 75-389 National of Country of Diplomatic Mission
  • 75-203 Observers to the United Nations
  • 75-190 Reciprocating Country for Exempt Aircraft Supplies
  • 75-32 Labels on Distilled Spirits Diluted with Water
  • 75-23 Records of "Salesman's Samples" of Distilled Spirits
  • 75-18 Taxable and Nontaxable Articles Sold as a Unit

1974

  • 74-357 Tear Gas Gun, Projectiles and Cartridges
  • 74-346 Reciprocating Countries for Civil Aircraft Exemption
  • 74-201 Separate Charges for Tools and Dies
  • 74-137 Replicas of Antique Firearms
  • 74-33 Imitation Oil of Lavender No. 77238
  • 74-19 Omission of Additions to Wine in Calculations
  • 74-12 Unlawful Inducements
  • 74-3 Filing of Claims for Wine Casualty Losses

1973

  • 73-198 Foreign Diplomats and Consulars
  • 73-22 Cigar and Cigarette Determinations
  • 73-21 Dispensing of Wine from Other than Original Containers
  • 73-20 Production of Alcohol Mashes for Removal Without Distillation
  • 73-6 Spanish Wines Labeled with Grape Type Designations
  • 73-5 Spanish Wines Labeled with Semi-generic Designations

1972

  • 72-485 Leases with Option to Buy
  • 72-325 Export of Tobacco Products
  • 72-300 Export Drawback
  • 72-215 Importation
  • 72-186 Lowest Established Wholesale Price

1971

  • 71-535 Labels on Imported Alcoholic Beverages
  • 71-485 State Created Agricultural Commodity Commission
  • 71-240 Fair Market Price
  • 71-215 Sale of Cigarettes to Diplomatic Personnel
  • 71-208 Export Drawback
  • 71-188 Whisky Classification as White
  • 71-172 Reuse of Distilled Spirits or Wine Cases
  • 71-145 Tobacco Products Laden as Supplies On Vessels

1970

  • 70-556 Promotion Games Associated with Tobacco Products
  • 70-389 Promotion Games Associated with Tobacco Products
  • 70-388 Removal of Distilling Material from Bonded Premises
  • 70-276 Plastic Projectiles Launched by Compressed Carbon Dioxide Gas
  • 70-145 Address of Manufacturer Shown on Cigarette Cartons
  • 70-96 Manufacturer of Tobacco Products Permit
  • 70-36 Liquor Bottles Made From Metals
  • 70-14 Promotion Games Associated with Tobacco Products
  • 70-10 Signal Pistols, Rocket Signals and Miniflares

1969

  • 69-599 Export of Tobacco Products
  • 69-568 Constructive Sale Price
  • 69-530 Expenses and Commissions Paid to Demonstrators
  • 69-496 Vodka Standard of Identity
  • 69-488 Classification of Tobacco Products
  • 69-394 Taxable and Nontaxable Articles Sold as a Unit
  • 69-393 Importation
  • 69-325 Military Rifles Converted to Sports-Type Rifles
  • 69-209 Exclusive Use of State or Local Government
  • 69-58 Age Statement on Whiskey Labels

1968

  • 68-673 Transportation and Delivery Charges
  • 68-671 Sales for Use by the National Guard
  • 68-659 Taxable Articles Offered for Free
  • 68-509 Constructive Sale Price
  • 68-502 Use of Kentucky on Labels of Light Whiskey
  • 68-467 Wholesale Liquor Dealer Basic Permit
  • 68-463 Sales of Shells and Cartridges
  • 68-352 Sales to Foreign Governments
  • 68-341 Sale of Tobacco Products to Government Agencies
  • 68-254 Constructive Sale Price
  • 68-197 Importation
  • 68-8 Cigarette Classification

1967

  • 67-468 Taxpaid Domestic Liquors in Foreign-Trade Zones
  • 67-453 Air Pistols and Air Rifles
  • 67-320 Vehicles Seized
  • 67-209 Importation
  • 67-58 Thefts of Taxable Articles

1966

  • 66-137 Interest on Tax on Diverted Cigars and Cigarettes
  • 66-136 Cigars Sold in Vending Machines
  • 66-135 Cigar Samples
  • 66-132 Cigar and Cigarette Markings
  • 66-130 Sale of Tobacco Products to Employees
  • 66-129 Tobacco Products Sold to Military
  • 66-128 Cigars or Cigarettes Sold to Diplomats
  • 66-127 Export of Cigars and Cigarettes
  • 66-126 Claims for Cigars and Cigarettes
  • 66-125 Claim for Credit or Refund of Tax on Cigars and Cigarettes
  • 66-124 Cigars and Cigarettes Removed from a Factory for Testing
  • 66-123 Cigar Classification
  • 66-122 Cigar Classification

1965

  • 65-317 Incidental Importation
  • 65-227 Repackaging of Tax-determined Large Cigars
  • 65-182 Export to U.S. Possessions

1964

  • 64-325 Vin Rose Wine
  • 64-301 Reuse of Cases for Distilled Spirits or Wine
  • 64-296 Drawback on Distilled Spirits Sold to Aircraft Passengers
  • 64-233 Beer Concentrate
  • 64-202 Gunsmithing
  • 64-201 Ventilated Ribs and Polychokes
  • 64-141 Exclusive Use of State or Local Government
  • 64-39 Taxpaid Alcohol
  • 64-12 Tax Rate of Cigars Removed for Use as Free Samples
  • 64-11 Cigar and Cigarette Filters or Mouthpieces

1963

  • 63-165 Special Tax
  • 63-150 Foreign Embassy Located in U.S.
  • 63-86 Nonprofit Educational Organization
  • 63-15 Nonprofit Educational Organizations
  • 63-12 Warehouse Receipts

1962

  • 62-224 Labeling by Wholesale Liquor Dealer
  • 62-169 Firearms Kits and Tax Liability
  • 62-101 Export of Beer to the Armed Services
  • 62-95 Statement of Alcohol Content on Labels of Malt Beverages
  • 62-68 Constructive Sale Price

1961

  • 61-188 Further Manufacture of Taxable Articles
  • 61-179 Importation
  • 61-71 Use of the Word Straight in Labeling and Advertising of Liqueurs or Cordials
  • 61-70 Okolehao
  • 61-33 Pewter Container with Soldered Seams
  • 61-25 Distilled Spirits Labeling
  • 61-15 Labeling of Scotch Whisky

1960

  • 60-369 Wine Labeling
  • 60-368 Markings on Packages of Distilled Spirits
  • 60-362 Storage of Corn Whiskey
  • 60-312 Filing of Return
  • 60-233 Starter Pistols
  • 60-213 Credit or Refund of Tax Erroneously Paid
  • 60-138 Consignment Sales and Shipping Costs
  • 60-44 Export Drawback
  • 60-29 Articles Destroyed Prior to Exportation
  • 60-6 Certain Charges not Related to Sale Price

1959

  • 59-218 Olallie may be Labeled as Blackberry Wine
  • 59-216 Cash Discounts
  • 59-188 Tax-free Alcohol
  • 59-163 Sales of Taxable Articles and Bookkeeping Transactions

1958

  • 58-586 Further Manufacture and Sales of Taxable Firearms
  • 58-563 Claim for Refund and Written Consent of Ultimate Purchaser
  • 58-562 Officer or Director of More Than One Company
  • 58-315 Prepayments of Tax Imported Articles
  • 58-300 Assessments on Taxpayer Who Refuses to Pay Tax
  • 58-207 Tax-free Alcohol Storerooms
  • 58-103 United States Armed Forces Disciplinary Barracks

1957

  • 57-606 Antique Firearms
  • 57-323 Trading or Bartering
  • 57-292 Purchase of Taxpaid Rum in Bulk by Wholesale Liquor Dealer
  • 57-271 Interest on Overpayment of Tax
  • 57-242 Statute of Limitations for Claims
  • 57-173 Taxpaid Bulk Distilled Spirits
  • 57-124 Permit and Labeling Requirements
  • 57-85 Revocation of Basic Permit
  • 57-74 Revocation of Basic Permit
  • 57-26 Wholesaler's Basic Permit

1956

  • 56-690 Termination of Basic Permit
  • 56-579 Importation of Alcoholic Beverages
  • 56-534 Wholesale Liquor Dealer
  • 56-495 Age of Corn Whiskey
  • 56-461 Pokeberries
  • 56-458 Abbreviations of "Limited," "Corporation," "Incorporated," or "Company."
  • 56-430 Aleatico Grape may be Used for Muscatel Wine
  • 56-429 Importer's Basic Permit
  • 56-409 Importation and Customs Bonded Warehouse
  • 56-394 Claims for Drawback
  • 56-385 Corporate Officer
  • 56-383 Wholesaler's Basic Permit
  • 56-381 Refund Claims
  • 56-370 Entry into Customs Custody for Ship's Stores
  • 56-361 Articles Damaged or Destroyed in Transit
  • 56-351 Liquor Dealer Records
  • 56-208 Sales of Complete Firearms and Extra Interchangeable Parts
  • 56-203 Storage of Brandy in an Internal Revenue Bonded Warehouse
  • 56-146 Tax Rate on Pulque
  • 56-98 Flavored Vodka
  • 56-95 Liquor Dealer Records

1955

  • 55-740 Neutral Spirits Subjected to Vodka Process but Stored in Reused Whiskey Barrels may not be Designated or Labeled as Vodka
  • 55-618 Wine Labels
  • 55-595 Labeling Wine Bottled by a Taxpaid Wine Bottling House for Another Person
  • 55-552 Grain Neutral Spirits Stored in Wood may not be Labeled as Vodka
  • 55-511 Pewter Approved for Manufacture of Liquor Bottles
  • 55-494 Bottling Proof
  • 55-402 Comic Whiskey Labels
  • 55-399 Straight Whiskey
  • 55-324 Domestic Distilled Spirits may be Reimported for the Purpose of Supplying Diplomats of Foreign Countries or Foreign Military Missions
  • 55-176 Certain Recovered Spirits may be used as Coloring, Flavoring, and Blending Materials
  • 55-165 Coloring, Flavoring and Blending Material
  • 55-164 Change in Ownership

1954

  • 54-592 Relabeling Tax Paid Distilled Spirits
  • 54-577 Advertising of Malt Beverages
  • 54-544 Importer's Basic Permit Required at Each Location
  • 54-527 Termination of Basic Permit due to Change in Ownership
  • 54-513 Labeling and Advertising of Malt Beverages
  • 54-452 Application for Wholesaler's Basic Permit
  • 54-451 Beer as Ship's Supplies
  • 54-439 Fruit Flavored Brandies
  • 54-418 Aperitif Wine
  • 54-416 Labeling of Distilled Spirits
  • 54-376 Trade Name on Basic Permit
  • 54-326 Distilled Spirits Advertising
  • 54-323 Facsimile Signature
  • 54-287 Tax Free Withdrawal for Hospital or Clinic.
  • 54-278 Basic Permits at Ports of Entry
  • 54-259 Sherman Anti-Trust Act
  • 54-248 Members of the Delegation of a Foreign Country to the United Nations
  • 54-174 Grape Wine Flavored with Herbs Customarily Used in the Flavoring of Vermouth
  • 54-161 Price Reductions, Rebates, Refunds, and Discounts
  • 54-151 Providing Glassware to Retailers

 

 

Page last reviewed: January 14, 2015
Page last updated: March 28, 2017
Maintained by: Regulations and Rulings Division

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