TTBGov Rulings

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Note: This file contains TTB Rulings (since 2003), ATF Rulings (1972-2003), and IRS Revenue Rulings (to 1972) for alcohol and tobacco and TTB and ATF Rulings for manufacturers excise tax on firearms and ammunition. These rulings are available for your information. Rulings may be modified, superseded, or made obsolete by changes in laws and regulations. This may not be a complete listing of all current and valid rulings. If you need to verify the content of any ruling prior to 2003, refer to the appropriate ATF or IRS Bulletin. Please inform us of any suspected errors or omissions at TTBInternetQuestions@ttb.gov or TTB, 1310 G Street, NW., Box 12 Washington, DC 20005.

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)
2012-2 Interim Policy on Gluten Content Statements in the Labeling and Advertising of Wines, Distilled Spirits, and Malt Beverages
2012-1 Recognition of Andong Soju and Gyeongju Beopju as Geographical Designations for Distilled Spirits (superseded by Ruling 2012-3)
2010
2010-6 Authorizes Substitute Denaturants for Making CDA 20 and as Materials to Make Fuel Alcohol
2010-5 Use of Hexane (mixed isomers), N-hexane, Cyclohexane, Heptane, Potassium Hydroxide, Distilled Lime Oil (Citrus aurantifolia), Lemon Oil (Citrus limonium), and Cornmint Oil (Mentha arvensis and Mentha canadensis) as Denaturants
2010-4 Cigarette-making Machines in Retail Establishments [PLEASE READ THE NOTICES]
- August 28, 2012 Notice
- July 25, 2012 Notice
- July 10, 2012 Notice
- December 17, 2010 Notice
2010-3 [superseded by TTB Ruling 2010-5] Use of Hexane (mixed isomers), N-hexane, Cyclohexane, Heptane, Potassium Hydroxide, Distilled Lime Oil (Citrus aurantifolia), Lemon Oil (Citrus limonium), and Cornmint Oil (Mentha arvensis and Mentha canadensis) as Denaturants
2010-2 Consolidated Imports of Personal Purchases of Alcohol Beverage Products
2010-1 Use of Propylene Glycol Monomethyl Ether (PGME) as a Prescribed Ingredient in Special Industrial Solvents
2009
2009-1 Taxable Weight of Tobacco Products
2008
2008-3 Classification of Brewed Products
2008-2 Use of Straight Run Gasoline as a Denaturing Material
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.
- Q&As
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
94-4 Heptane Used as a Substitute Denaturant in SDA Formula No. 2-B and Alpha Terpineol Used as a Substitute Denaturant in SDA Formula No. 38-B.
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
86-68 Transportation and Delivery Expenses
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
85-149 Tax Sheltered Annuities
85-15 Use of Levo-Carvone, FCC as Substitute Denaturant
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
82-40 Importation
82-31 Parent-Teachers Association
82-30 Community Action Organization
82-14 Parts and Accessories, further Manufacture, Credit and Refund
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
81-268 Constructive Sale Price-trade-ins
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
77-20 Signs of Wholesale Liquor Dealers
1976
76-550 Municipal Associations
76-221 Sporting Rifles Sold by Navy Ship's Stores
76-182 Constructive Sale Price-intercompany Sales
76-181 Articles Produced Under Patent Rights
76-119 Shells and Cartridges Used for Testing Firearms
76-16 Free Goods-Discounts-Rebates to Retailers
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
75-216 Credit or Refund on Articles Lost or Damaged in Transit
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
74-1 Use of Oil of Peppermint Terpeneless as an Alternate Denaturant
1973
73-262 Fishing Kits for Children
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
73-3 Airline Passenger Clubs at Airports
1972
72-618 Period of Limitations on Assessments
72-590 Deliver Expenses Excludible from Sale Price
72-485 Leases with Option to Buy
72-325 Export of Tobacco Products
72-300 Export Drawback
72-334 Articles of Native Indian Handcraft
72-215 Importation
72-186 Lowest Established Wholesale Price
72-129 Holdback Charges
1971
71-535 Labels on Imported Alcoholic Beverages
71-485 State Created Agricultural Commodity Commission
71-241 Constructive Sale Price
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
70-553 Constructive Sale Price
70-389 Promotion Games Associated with Tobacco Products
70-388 Removal of Distilling Material from Bonded Premises
70-387 Special Tax for Seasonal Business
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
70-44 Constructive Sale Price
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
69-318 Service Charges of Sales on Credit
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
68-559 Claim or Credit for Refund
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
68-402 Further Manufacture and Sale to State or Local Government
68-352 Sales to Foreign Governments
68-341 Sale of Tobacco Products to Government Agencies
68-254 Constructive Sale Price
68-197 Importation
68-30 Importation for Personal Use
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
67-120 Flying Clubs
67-58 Thefts of Taxable Articles
1966
66-343 Credit or Refund of Assessed Interest
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
65-154 Constructive Sale Price
65-134 Fishing Vessels
65-50 Exclusive Use of State or Local Government
65-41 Presumption of Tax Inclusion
1964
64-325 Vin Rose Wine
64-301 Reuse of Cases for Distilled Spirits or Wine
64-297 Use of Polyethylene Drums
64-296 Drawback on Distilled Spirits Sold to Aircraft Passengers
64-276 Nonprofit Educational Organizations
64-233 Beer Concentrate
64-202 Gunsmithing
64-201 Ventilated Ribs and Polychokes
64-141 Exclusive Use of State or Local Government
64-128 Educational Organizations
64-86 Gifts to Foreign Dignitaries
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
63-256 Use of Article Considered Sale
63-238 Constructive Sale Price
63-165 Special Tax
63-150 Foreign Embassy Located in U.S.
63-134 Blank Ammunition and Tax Liability
63-93 Leases and Tax Liability
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
62-143 Interest on Refund of MNBP Special Tax
62-101 Export of Beer to the Armed Services
62-95 Statement of Alcohol Content on Labels of Malt Beverages
62-73 Wholesale Liquor Dealer on DSP Premises Special Tax
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
60-354 Special Tax
60-312 Filing of Return
60-310 Articles Further Manufactured Prior to Export
60-299 Basic Permits and Special Tax Required by Ship Chandlers
60-264 Special Tax for Military Entities
60-233 Starter Pistols
60-213 Credit or Refund of Tax Erroneously Paid
60-138 Consignment Sales and Shipping Costs
60-44 Export Drawback
60-42 Fabrication and Tax Liability
60-29 Articles Destroyed Prior to Exportation
60-6 Certain Charges not Related to Sale Price
1959
59-394 Warranty Replacements - No Additional Consideration Received By Taxpayer or No Refund of Original Purchase Price
59-273 Coast Guard and Military, Naval and Air Force Acadamies
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
59-139 Sale Price Inclusions and Exclusions
59-63 Taxable Article Used in Further Manufacture of Nontaxable Article
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
58-134 Patents
58-103 United States Armed Forces Disciplinary Barracks
58-20 Place of Business
1957
57-606 Antique Firearms
57-437 Service Charges on Credit Sales
57-428 Special Tax Liability of Clubs
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
57-149 Special Tax
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
56-525 Private Non-Profit Hospitals
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
56-253 Conditional Sales Contracts
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
55-342 Component Parts
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
55-131 Standards of Fill for Malt Beverages
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
54-526 Solids Content of Wine Limitations are not applicable to Vermouth or Aperitif Wines
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
54-423 Application for Amended Basic Permit Advice When Changing Location
54-418 Aperitif Wine
54-416 Labeling of Distilled Spirits
54-376 Trade Name on Basic Permit
54-340 American Flag on Bottles of Distilled Spirits
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
54-98 Spare Parts and Accessories

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