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Denaturing Processing Operations 5110.43


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TTB says:

"The purpose of TTB Form 5110.43 is for Industrial Distilled Spirits Plants that are authorized to denature spirits and/or manufacture articles to report their monthly denaturing activity." [My emphasis]. See: http://www.ttb.gov/forms_tutorials/pdf/f511043_printable_checklist.pdf.
TTB calls beverage spirits "non-industrial" spirits." Unless you qualify as an industrial alcohol plant, and to do so, you must ask that TTB qualify you for the the production of industrial alcohol, you are not an industrial distilled spirits plant and need not file this form.
Section 19.632 is the appropriate section of the regulations. It provides:

(a) Each proprietor must submit monthly reports of its distilled spirits plant operations [my emphasis again] to TTB in accordance with paragraph (B) of this section. The proprietor must submit the original reports to TTB and must retain a copy for its records. The required monthly report forms are as follows:

(1) Monthly Report of Production Operations, form TTB F 5110.40, except that no report is required when production operations are suspended as provided in §19.292;

(2) Monthly Report of Storage Operations, form TTB F 5110.11;

(3) Monthly Report of Processing Operations, form TTB F 5110.28; and

(4) Monthly Report of Processing (Denaturing) Operations, form TTB F 5110.43.

(B) Each proprietor must submit the monthly reports specified in paragraph (a) of this section to the Director, National Revenue Center, not later than the 15th day of the month following the close of the reporting period. A proprietor may submit monthly reports in either paper format or electronically via TTB Pay.gov.

The regulation would be clearer if it stated, "Each proprietor must submit monthly reports of the distilled spirits plant operations that it is authorized to conduct." That is what it means. For example, if you are only authorized to warehouse spirits, then the monthly report of storage operations is the only report you are required to submit. If you are authorized to distill and process, but not store, then you need to submit the report of production operations and the report of processing operations. Similarly, if you are processing either industrial or non-industrial alcohol, you prepare Parts I and II of Form 5110.28 (Report of Processing Operations), to record the proof gallons of beverage and/or industrial alcohol processed. This provides TTB with tax information. If you are processing non-industrial alcohol, you also complete Part IV, Processing of Beverage (nonindustrial) Spirits, which records detailed information, in wine gallons, about the beverage alcohol you processed that month. You do not complete Part IV if you are processing industrial alcohol. You complete Form 5110.43 instead. Form 5110.43 provides detailed information, in wine gallons, about the kinds of industrial alcohol you produce.

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I think you will find that TTB is not telling you to jump into the ring of those who file industrial alcohol processing reports if you are not qualified as an industrial alcohol plant. You must file reports only for operations that you are authorized to conduct. But I will write to TTB and ask them to confirm this, then post again.

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  • 9 months later...

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