2026-20417NoticeWallet

TTB Asks for Input on Alcohol-Tobacco Paperwork Rules

Published Date: 10/6/2026

Notice

Summary

The Alcohol and Tobacco Tax and Trade Bureau (TTB) wants your thoughts on their paperwork rules to make things easier for businesses and people who deal with alcohol and tobacco. If you’re affected by these info collections, now’s the time to speak up before December 7, 2026. This effort aims to cut down on hassle without changing fees or deadlines.

Analyzed Economic Effects

11 provisions identified: 4 benefits, 6 costs, 1 mixed.

Monthly Reports for Distilled Spirits Plants

Distilled spirits plant proprietors must keep records and submit monthly summary reports using TTB F 5110.28. TTB estimates 6,100 respondents filing 12 reports per year (73,200 responses) with an average per-response burden of 2 hours (1 hour recordkeeping + 1 hour reporting), totaling 146,000 hours annually; TTB is increasing its estimates due to growth in the number of DSPs.

Record CO2 to Verify Hard Cider Tax Eligibility

Proprietors who produce or receive effervescent products taxed as hard cider must record carbon dioxide levels. Wines with more than 0.392 grams CO2 per 100 mL are taxed as effervescent (at $3.30/gal artificially carbonated or $3.40/gal naturally carbonated); apple/pear wines with no more than 0.64 grams CO2 per 100 mL and not exceeding 8.5% alcohol by volume qualify for the hard cider tax rate of $0.226 per gallon. TTB estimates 50 respondents, 100 responses, and 100 total burden hours annually.

CBMA Importer Refund and Foreign Producer Registration

Under the Craft Beverage Modernization Act (CBMA) rules, U.S. importers must pay full excise tax at entry and then submit refund claims to TTB to receive assigned CBMA tax benefits; foreign producers must register to assign benefits. TTB estimates 12,000 respondents, 33,000 responses, an average 2 hours per response, and 66,000 total annual burden hours (TTB is decreasing respondent estimates but increasing average responses per respondent).

Petition Process to Create or Modify AVAs

To establish or modify an American Viticultural Area (AVA), petitioners must submit the information specified in 27 CFR part 9. TTB estimates 12 respondents filing one petition each with an average per-response burden of 130 hours and a total annual burden of 1,560 hours.

Pilot Combined Excise Tax Return for Brewers

TTB is piloting combined alcohol excise tax returns and simplified operations reports for brewers as an alternative to separate tax returns and operations reports. The pilot is available via letterhead application; TTB estimates 10,000 respondents, 58,000 responses, 1 hour average per response, and 58,000 total burden hours for the collection.

TTB seeks comments to reduce paperwork

The Alcohol and Tobacco Tax and Trade Bureau (TTB) is asking for public comments on its information collections to reduce paperwork and respondent burden. You can submit comments through Regulations.gov or by mail; TTB says this effort aims to reduce hassle without changing fees or deadlines, and comments are due December 7, 2026.

Form to Authorize Tax Representatives

If you want to let a representative (who is not a power of attorney) receive your confidential tax information from TTB, you must file TTB Form 5000.19, Tax Information Authorization. The agency estimates 10 respondents, one response each, and 1 hour per response (total 10 hours annually).

Large Cigar Wholesale Price Recordkeeping

Manufacturers or importers of large cigars must maintain records of the wholesale price used to calculate the excise tax. TTB estimates 300 respondents, one response each, average per-response burden of 2.33 hours, and 699 total burden hours annually.

Certification for Imported Natural Wine (post-2004)

Importers of natural wine produced after December 31, 2004, must provide a certification with an affirmed laboratory analysis that the wine received proper cellar treatment. TTB estimates 20 respondents with an average of 3.25 responses per respondent and a total burden of 22 hours annually.

Hard Cider Tax Class Statement on Labels

Beverage containers eligible for the hard cider tax rate must display the tax class statement "Tax class 5041(b)(6)" on labels (domestic and imported). TTB estimates 20 respondents making about 40 responses annually with an average per-response burden of 1 hour (40 total hours).

Application for Tax-Free Firearms/Ammunition Transactions

Businesses and certain governments that want to engage in tax-free sales or purchases of firearms and ammunition under 26 U.S.C. 4221 must apply using TTB Form 5300.28 to obtain a Certificate of Registry. TTB estimates 85 respondents, one response each, 3 hours per response, and 255 total burden hours annually.

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Key Dates

Published Date
Comments Due
10/6/2026
12/7/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Alcohol and Tobacco Tax and Trade Bureau
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