Brewery rules: federal and state overview.

1. Brewer’s Notice (qualification)

Before starting business as a brewer you file a Brewer’s Notice, TTB F 5130.10, and wait for TTB to approve the brewery and the notice. TTB recommends filing in Permits Online. There is no federal fee to apply for or keep a TTB approval.

Source: 27 CFR 25.61 · TTB: Brewer’s Notice · TTB: Applying for a permit

2. Bond (or bond exemption)

A brewer’s bond (TTB F 5130.22) is required, except for a brewer who pays tax on a deferred basis and is eligible for annual or quarterly return periods, generally $50,000 or less in beer tax in the prior year and expected for the current year.

Source: 27 CFR 25.91

3. Excise tax return (TTB F 5000.24)

Returns are semimonthly by default. You may file quarterly if you were liable for $50,000 or less in beer tax last year and expect the same this year (due the 14th day after the quarter ends), or annually at $1,000 or less. You must file for every period, even with no removals.

Federal rates (2018 to present): $3.50 per barrel on the first 60,000 barrels for a domestic brewer producing 2,000,000 barrels or less a year, $16.00 per barrel after that, and $18.00 per barrel at the general rate.

Source: 27 CFR 25.164 · 27 CFR 25.152 · TTB tax rates

4. Brewer’s Report of Operations

Breweries report monthly on TTB F 5130.9. If you were liable for $50,000 or less in beer tax last year and expect the same this year, you file quarterly on TTB F 5130.9 or, for brewpubs, TTB F 5130.26. If you go over $50,000, you switch to monthly.

Source: 27 CFR 25.297 · TTB due dates

5. Labels and COLAs

Label approval (a COLA, TTB F 5100.31, free in COLAs Online) is required for malt beverages bottled for shipment into a state whose laws require labeling that conforms with 27 CFR part 7. Beer that is never shipped or sold across state lines needs neither a COLA nor a certificate of exemption. Every container also carries the federal health warning statement (27 CFR part 16).

“Malt beverage” means a beverage fermented from malted barley with hops. Brewed products made without both (for example, some gluten-free beers) are not malt beverages under the FAA Act and follow FDA labeling rules instead.

Source: 27 CFR 7.21 · 27 CFR 7.1 · TTB Ruling 2008-3 · TTB: Beer labeling

6. Formulas

A formula approval (Formulas Online) is needed before producing beer made with non-traditional processes, or with certain added flavors, colorings or food ingredients. TTB has exempted many traditional ingredients and processes, listed in TTB Ruling 2015-1.

Source: 27 CFR 25.55 · TTB Ruling 2015-1

7. FDA food facility registration

Breweries are generally food facilities that must register with FDA and renew every two years, between Oct 1 and Dec 31 of each even-numbered year. The 2026 renewal window is open now and closes Dec 31, 2026. Retail food establishments (for example, some brewpubs that sell mainly direct to consumers) can be exempt; we confirm which applies before you pay.

Source: 21 CFR part 1, subpart H · FDA: Registration of food facilities

State licenses

Each state licenses breweries through its own alcohol agency, and most require an out-of-state brewer to hold a license, permit or certificate before selling into the state. Requirements, fees and timelines vary by state.

Source: TTB list of state alcohol agencies

Brand and label registration

Many states require each brand or label to be registered or approved before it’s sold there, often with a fee and a renewal cycle, and some ask for a copy of the federal COLA. Where a state requires labels to conform with federal rules, a COLA is required for beer shipped into it.

Source: 27 CFR 7.21(b) · TTB list of state alcohol agencies

State excise returns

States tax beer separately from TTB, usually with monthly returns filed with the state alcohol or revenue agency. We confirm each state’s current rules before quoting.

Source: TTB list of state alcohol agencies