Application for Operating Permit Under 26 U.S.C. 5171(d)

As required by the Internal Revenue Code (IRC) at 26 U.S.C. 5171 and 5172, persons who intend to distill, warehouse, or bottle or package distilled spirits for industrial use, who intend to denature spirits, who intend to manufacture articles using distilled spirits, or who intend warehouse bulk spirits for non-industrial use without bottling are required to obtain an operating permit before beginning such activities, under such regulations as the Secretary prescribes. As authorized by those IRC provisions, the TTB regulations in 27 CFR Part 19, Distilled Spirits Plants, require such persons to apply for an operating permit using form TTB F 5110.25, Application for Operating Permit Under 26 U.S.C. 5171(d). The form and its supporting documents identify the applicant and their business, its organization, and the persons with a significant interest in the business, as well as the location of the distilled spirits plant (DSP) and its proposed operations. In addition, proprietors must apply for a new or amended operating permit using that form when certain changes occur to the DSP, including changes in its location, control, ownership, or operations. This collection information allows TTB to determine if an operating permit applicant is qualified under chapter 51 of the IRC to engage in certain distilled spirits-related production, processing, or warehousing activities. This determination ensures that such applicants are likely to operate in conformity with Federal laws and regulations, and it assists in limiting the illicit manufacture and sale of non-taxpaid distilled spirits or the diversion of industrial distilled spirits to taxable beverage use.

The latest form for Application for Operating Permit Under 26 U.S.C. 5171(d) expires 2028-05-31 and can be found here.