Distillery rules: federal and state overview.

1. DSP registration and permits

Distilling, processing (including bottling) and warehousing spirits happen only on the bonded premises of a registered distilled spirits plant. You register the plant on TTB F 5110.41 and obtain an operating permit under the Internal Revenue Code and/or a basic permit under the Federal Alcohol Administration Act. TTB recommends Permits Online; there is no federal fee.

Source: 27 CFR 19.71 · 27 CFR 19.73 · TTB: Applying for a permit

2. Bond (or bond exemption)

A Distilled Spirits Bond (TTB F 5110.56) is required before TTB approves the registration, except for proprietors who pay tax on a deferred basis and were, and expect to be, liable for $50,000 or less in spirits tax a year.

Source: 27 CFR 19.151

3. Monthly operations reports

Each month, by the 15th of the following month, a DSP files the Monthly Report of Production Operations (TTB F 5110.40; not required while production is suspended), Storage Operations (TTB F 5110.11) and Processing Operations (TTB F 5110.28), plus TTB F 5110.43 if it denatures spirits.

Source: 27 CFR 19.632 · TTB due dates

4. Excise tax return (TTB F 5000.24)

Returns are semimonthly by default, quarterly if you were and expect to be liable for $50,000 or less in spirits tax a year, or annual at $1,000 or less.

Federal rates (2018 to present): $2.70 per proof gallon on the first 100,000 proof gallons, $13.34 from there up to 22,230,000 proof gallons, and $13.50 at the general rate (which applies, for example, to spirits a DSP didn’t distill or process beyond bottling).

Source: 27 CFR 19.235 · TTB tax rates

5. Labels: COLA or certificate of exemption

No one may bottle distilled spirits in the U.S. without first obtaining a COLA (TTB F 5100.31, free in COLAs Online). A bottler whose product will never leave the state can apply for a certificate of exemption from label approval instead. Labels must meet 27 CFR part 5 and carry the health warning statement (27 CFR part 16).

Source: 27 CFR 5.21 · 27 CFR 5.23 · TTB: COLAs Online

6. Formulas

An approved formula (TTB F 5100.51 or Formulas Online) is required before blending, mixing, compounding or treating spirits in a way that changes their class or type, for example adding flavoring or coloring materials, unless TTB guidance treats the ingredient as harmless.

Source: 27 CFR 5.192 · 27 CFR 5.193 · TTB: Formulation

7. FDA food facility registration

Distilleries are generally food facilities that must register with FDA and renew every two years, between Oct 1 and Dec 31 of each even-numbered year. Some facilities are exempt (for example, certain retail food establishments), so we confirm your status first. The 2026 renewal window is open now and closes Dec 31, 2026.

Source: 21 CFR part 1, subpart H · FDA: Registration of food facilities

State licenses

Each state licenses distilleries through its own alcohol agency, and most require an out-of-state supplier or brand owner to hold a license or permit before selling into the state. Requirements, fees and timelines vary.

Source: TTB list of state alcohol agencies

Brand and label registration

Many states require each spirits brand or label to be registered before it’s sold there, often with a fee and a renewal cycle, and commonly ask for a copy of the federal COLA. In control states, products are sold through the state system, which has its own listing process.

Source: TTB list of state alcohol agencies

State excise returns

States tax spirits separately from TTB, with returns filed with the state alcohol or revenue agency. We confirm each state’s current rules before quoting.

Source: TTB list of state alcohol agencies