Distilled Spirits Plants — Records and Monthly Reports of Processing Operations, TTB REC 5110/03.

In general, the Internal Revenue Code (IRC) at 26 U.S.C. 5001 imposes a Federal excise tax on distilled spirits produced or imported into the United States. Additionally, the IRC at 26 U.S.C. 5207 requires that distilled spirits plant (DSP) proprietors keep records and submit reports regarding their production, storage, denaturation, and processing operations in as the Secretary of the Treasury prescribes by regulation. As defined in section 5207, DSP processing activities include receipt or transfer of alcoholic ingredients used in spirits production, bottling and packaging of distilled spirits, and removal of distilled spirits from the DSP premises. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 19 require DSP proprietors to keep certain daily or transaction records related to their processing operations, including processing records related to rums from Puerto Rico, the U.S. Virgin Islands, and other locations, as well as records related to any wholesale liquor dealer operations or taxpaid storeroom operations they conduct. Based on those records, the part 19 regulations also require DSP proprietors to submit summary monthly reports of their processing operations using form TTB F 5110.28. TTB uses the collected information to ensure proper tax collection. TTB also aggregates the collected information to produce generalized distilled spirits statistical reports for release to the public.

The latest form for Distilled Spirits Plants — Records and Monthly Reports of Processing Operations, TTB REC 5110/03. expires 2026-12-31 and can be found here.

Records of Processing Operations (TTB REC 5110/03), and Monthly Reports of Processing Operations (Private Sector)

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