Stills: Notices, Registration, and Records (TTB REC 5150/8)

The Internal Revenue Code, at 26 U.S.C. 5101 and 5179, authorizes the Secretary of the Treasury (the Secretary) to issue regulations requiring manufacturers of stills to submit notices regarding the manufacture and set up of stills, and it requires all persons to register any stills in their possession with the Secretary and provide information as to the location, type, capacity, ownership, and the purpose for which the stills will be used. Under those authorities, the TTB regulations in 27 CFR part 29 require manufacturers and vendors of stills and distilling apparatus to provide certain notices and keep certain records regarding the manufacture and setup of such equipment. In addition, those regulations require owners of still and distilling apparatus to register such equipment with TTB and provide certain notices regarding changes in the ownership, location, or disposal of such registered equipment. TTB uses the collected information to ensure that the relevant provisions of the IRC are appropriately applied and to protect the revenue as distilled spirits are generally subject to Federal excise tax under the IRC.

The latest form for Stills: Notices, Registration, and Records (TTB REC 5150/8) expires 2026-06-30 and can be found here.