Letterhead Applications and Notices Relating to Tax-Free Alcohol (TTB REC 5150/04)

While the Internal Revenue Code (IRC) at 26 U.S.C. 5001 generally imposes a Federal excise tax on all distilled spirits produced in or imported into the United States, 26 U.S.C. 5214 provides for the tax-free withdrawal of distilled spirits from distilled spirits plants (DSPs) for nonbeverage purposes, including for use by educational institutions, laboratories, and medical facilities, and by State, local, and tribal governments. At 26 U.S.C. 5271–5275, the IRC also sets permit, bond, formula submission, recordkeeping, and reporting requirements for the use of tax-free distilled spirits, all of which is subject to regulations prescribed by the Secretary. Under those authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 22 require users of tax-free alcohol to submit certain letterhead applications and notices, which serve as qualifying documents for specific regulated activities or as amendments to previously filed documents. The collected information is necessary to ensure that the provisions of the IRC related to tax-free distilled spirits are appropriately applied.

The latest form for Letterhead Applications and Notices Relating to Tax-Free Alcohol (TTB REC 5150/04) expires 2029-02-28 and can be found here.

Letterhead Applications and Notices Relating to Tax-Free Alcohol (TTB REC 5150/4) (Private Sector)

Federal Enterprise Architecture: General Government - Taxation Management