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Jedd Haas

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Jedd Haas last won the day on December 11 2017

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About Jedd Haas

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  1. Federal Excise Tax and my thoughts

    Also, TTB appears to be on top of this. The following notice has been added to the TTB web site: Congress has passed the Tax Cuts and Jobs Act of 2017, which makes extensive changes to the Internal Revenue Code of 1986, including provisions related to alcohol that are administered by TTB. The Tax Cuts and Jobs Act will become law when the President signs it. We are currently assessing the impact of these changes on TTB forms, regulations, and systems, and will issue guidance and information in the coming weeks.
  2. Federal Excise Tax and my thoughts

    The final bill has now been signed into law. You can google "pdf of tax bill" or similar to download a copy. Here is the portion on FET: SEC. 13807. REDUCED RATE OF EXCISE TAX ON CERTAIN DISTILLED SPIRITS. (a) IN GENERAL.—Section 5001 is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: ‘‘(c) REDUCED RATE FOR 2018 AND 2019.— ‘‘(1) IN GENERAL.—In the case of a distilled spirits operation, the otherwise applicable tax rate under subsection (a)(1) shall be— ‘‘(A) $2.70 per proof gallon on the first 100,000 proof gallons of distilled spirits, and ‘‘(B) $13.34 per proof gallon on the first 22,130,000 of proof gallons of distilled spirits to which subparagraph (A) does not apply, which have been distilled or processed by such operation and removed during the calendar year for consumption or sale, or which have been imported by the importer into the United States during the calendar year. Here is the portion on "controlled groups." ‘‘(2) CONTROLLED GROUPS.— ‘‘(A) IN GENERAL.—In the case of a controlled group, the proof gallon quantities specified under subparagraphs (A) and (B) of paragraph (1) shall be applied to such group and apportioned among the members of such group in such manner as the Secretary or their delegate shall by regulations prescribe. ‘‘(B) DEFINITION.—For purposes of subparagraph (A), the term ‘controlled group’ shall have the meaning given such term by subsection (a) of section 1563, except that ‘more than 50 percent’ shall be substituted for ‘at least 80 percent’ each place it appears in such sub section. ‘‘(C) RULES FOR NON-CORPORATIONS.—Under regulations prescribed by the Secretary, principles similar to the principles of subparagraphs (A) and (B) shall be applied to a group under common control where one or more of the persons is not a corporation. ‘‘(D) SINGLE TAXPAYER.—Pursuant to rules issued by the Secretary, two or more entities (whether or not under common control) that produce distilled spirits marketed under a similar brand, license, franchise, or other arrangement shall be treated as a single taxpayer for purposes of the application of this subsection.
  3. Federal Excise Tax and my thoughts

    Exactly. Read the section on "controlled groups." I also haven't read it in great detail, but it appears that the purpose is to prevent precisely the kinds of schemes Joe theorized about. However, the idea of paying tax at the end of 2019 and moving product to unbonded storage may work.
  4. New tax reform

    A couple points for those who haven't been following this. 1. It's not official yet. 2. The FET reduction is only for 2018 and 2019. After that it reverts to the previous rate.
  5. Bourbon and rye for sale, 53g barrels

    C'mon Joe, come clean. It's MGPI, isn't it.
  6. Topping off barrels

    They have a bunch of videos on youtube and they discuss their proofing practices in some of them. https://www.youtube.com/channel/UCOS_YyVxGQhUcavGyTSBrYQ/videos?disable_polymer=1
  7. It's not the worst, but it's also not great. "Micro" in general strikes me as a lazy word. Easy to come up with, and not denoting much. Lots of other company names use "micro" as part of their name, notably Microsoft. With that name in mind, it has connotations of the computer industry, which seems at odds with the intended audience.
  8. Mash Tun Cooling: Part Deux

    How about a picture or description of this system and the cost?
  9. Telemarketing scam

    What was the name of the company?
  10. Wiring Control Box

    Also, there doesn't appear to be a heat sink on that SSR, which means it is likely to self-destruct. OP, for your safety, I suggest you start over with someone who is qualified to build a control panel.
  11. want to buy 6 inch copper pipe in Washington state

    Plumbing supply house.
  12. Barrels and Aging / TTB Rules

    If you read 27 CFR, you'll see the word "barrel" is not used. Rather, TTB uses generic terms. So this would appear to be legal.
  13. Fed acquired, can we make without State permit?

    Ask your State agency. What do you think they will tell you?
  14. Bar top Corking maching

    I think you have a point, Silk City! I insert the cork slightly by hand, then use a lever action device I built to insert it all the way. Similar concept to the capper posted by Humulus. However, mine does not require lifting the bottle onto it. Just slide the bottle along the table, into position, pop it in with the lever, and done. Very fast and easy. In addition to manually loading the machine, the guy in the video also had to manually "space out" the bottles.
  15. Change in Control Purgatory

    Looks like several things were done in a less than optimal way. Here is what you potentially should have done: 1. Had an agreement to transfer an initial percentage (say, 20%) to you. 2. Payment for remaining 80% held in escrow until all permits transferred to you. 3. Have yourself added as signing authority via Permits Online; have yourself registered for Formulas Online and Colas Online, and have your account for pay.gov set up. Until all of these steps are complete, do not proceed to step four. 4. Transfer remaining 80% to you. 5. File Change in Control via Permits Online. Do not send paper forms! 6. Transfer or re-file for all local and state permits. 7. After all permits are in your name, release remaining payment from escrow. 8. Probably have a consulting agreement with the former owners to ensure you're filing your monthly reports correctly. As to what you can do now? Start calling the TTB. Find out if they even have your paperwork. You may be in for a long wait just to get someone on the phone. Maybe re-file what you can in Permits Online, along with an explanation for the duplicate filing.
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