Alcohol Products and the Internet

What must I do if I want to start a business that sells or imports beverage alcohol products (spirits, wine or beer)?

The Alcohol and Tobacco Tax and Trade Bureau requires retailers of beverage alcohol products to register, pay special tax and maintain certain records.

Wholesalers and importers of beverage alcohol products must also register, pay special tax and maintain certain records. In addition, wholesalers and importers must obtain a permit and follow more requirements.

If you would like the TTB forms and additional information to retail, wholesale or import beverage alcohol products, contact the National Revenue Center, 550 Main St., Cincinnati, OH 45202, by calling 1-800-398-2282 or by e-mail at ttbquestions@ttb.treas.gov.

There are state agencies that have separate requirements for the sale of beverage alcohol products. In addition, certain states restrict who may bring in beverage alcohol products into their jurisdictions and require permits or licenses to sell and transport beverage alcohol products. A list of these agencies is available at: http://www.ttb.gov/alcohol/info/faq/subpages/lcb.htm

What is required to sell beverage alcohol products (spirits, wine or beer) on the Internet?

The Alcohol and Tobacco Tax and Trade Bureau (TTB) issued a Ruling concerning direct shipments and sales that includes sales transacted on the Internet. You are still subject to the same TTB requirements for selling spirits, wine or beer. In addition, you also need to contact the appropriate state government agencies where you and your purchaser are located. Ask whether you need licenses or permits and who needs to pay any taxes and what other requirements may apply.