Wine Application

1. Wine Application For Mac
2. Wine Application Download
3. Wine Application Download
4. Wine Application Installer

Lindsay Perry is a Yardley, Pennsylvania native, but currently lives in Austin, Texas, working in sports marketing.Lindsay received scholarships to complete her WSET Level I & II through Wine Unify and the Roots Fund in 2020 and 2021 respectively, and she is looking to add her diverse voice to the ever-changing climate of the wine world. The Federal Application Process for the Wine Industry. Bonded Wine Premises, Alternating Proprietor Wine Premises, and Custom Crush Operations. If you are considering becoming a winery, or if you would like to sell wine, here is a discussion of the federal qualification process for becoming a member of the wine industry. Wholesale licenses (e.g., beer wholesalers, wine wholesalers, importers). Within each group are numerous types of licenses. Each license type has a different set of application requirements. All on-premises, off-premises, manufacturing and wholesale applications are provided through New York Business Express as fillable forms.

Wondering how to get started in the Wine Industry? Visit our industry startup guide: Getting Started in the TTB-Regulated Industry. Have a permit to operate in the Wine Industry and looking for next steps? See our industry compliance guide: Maintaining Compliance in a TTB-Regulated Business.

Key Wine Topics

Top Questions about the Wine Industry
How Do I..?

CONTACT US

Questions? If you have questions regarding permits, applications, bonds, tax payments, etc., you may contact the National Revenue Center online or at 877-882-3277 (Toll Free), or see more contacts for wine. If you're having technical issues with our online applications contact the TTB Help Desk or see the TTB Online Help Center.

Page last reviewed: April 6, 2017
Page last updated: January 28, 2021
Maintained by: Office of Communications

Bonded Wine Premises, Alternating Proprietor Wine Premises, and Custom Crush Operations

Welcome! If you are considering becoming a winery, or if you would like to sell wine, here is a discussion of the federal qualification process for becoming a member of the wine industry. You should begin by determining whether your business plan requires qualification under federal laws and regulations. For an overview of the steps involved in getting started in a TTB-Regulated industry see our Industry Startup Tutorial.

All companies must file an application with TTB and receive permission before starting any of the following operations:

• Producing wine for commercial purposes (not for personal or family use),
• Storing, blending, or bottling untaxpaid wine, or
• Wholesaling or importing wine products.

Last reviewed/updated 08/29/2012

• Bonded Winery: Some people dream of owning their own winery and producing wine for sale. They will qualify with TTB as a Bonded Winery.

• Alternating Proprietor: Others would also like to make wine for commercial purposes, but are not interested in building or buying a winery of their own. These companies find that sharing a winery facility with other companies will suit their purposes, and will qualify with TTB as an Alternating Proprietor winery.

• Custom Crush Client (Wholesaler): Still others have grapes or other winemaking materials that they would like to have made into wine, but would prefer that someone else make the wine for them. These companies are Custom Crush Clients, and will qualify as Wholesalers. The Bonded Wineries that produce the wine for the Wholesalers are known as Custom Crush wineries.

• Bonded Wine Cellar: Some companies will qualify with TTB as a Bonded Wine Cellar, which is a bonded storage warehouse established to store, blend, or bottle untaxpaid wine.

(Note: the Internal Revenue Code identifies all premises where untaxpaid wine operations take place as 'bonded wine cellars,' and those premises where wine is produced as 'bonded wineries.' For our purposes here, the term 'bonded wine cellar' will be used to identify those premises which store, blend, or bottle untaxpaid wine, but do not produce wine. These terms include such premises even if the proprietor, as authorized under the exemption in 27 CFR 24.146(d), is not required to provide a bond for the premises.)

Last reviewed/updated 08/29/2012

• Independent Winery or Bonded Wine Cellar: When a company qualifies as a stand-alone winery, it is responsible for all production activities that take place on the bonded premises and the recordkeeping that documents those activities and filing reports about the activities to TTB. This may include obtaining label approval for the wine prior to bottling and paying excise tax on the wine. The proprietor incurs expenses for all necessary winemaking equipment and premises.
  
• Alternating Proprietors: When two or more wineries are approved by TTB to share the use of portions of the same bonded wine premises on an alternating basis, they are known as Alternating Proprietors. The wine company which owns or controls the building is known by TTB as the 'Host,' and the other wineries which share the premises are referred to as 'Tenants' or 'Alternators.'

The Host and the Tenant wineries are each fully qualified as bonded wineries with TTB, and each company is responsible for its own production, recordkeeping, reporting, labeling, and taxes, independent of one another. The tenant proprietor must direct and be fully responsible for those things that are usual and customary for the production, bottling, and storage of wine (as applicable) and the managing of the business. See TTB Industry Circular 2003-7 for more information.

In most situations, the Host agrees to rent space and equipment to the Tenant proprietor. This allows existing wineries to use excess space and capacity and gives new entrants to the wine business an opportunity to begin on a small scale without investing in a winery building and all of the necessary winemaking equipment.

• Custom Crush Operations: Wineries are sometimes approached by a customer who would like to have wine produced. The customer often has access to grapes or other materials and would like to have them made into wine, but does not want to produce the wine. These customers are known as Custom Crush Clients.

The custom wine producer must be fully qualified as a bonded winery. The winery is responsible for all production, records, reports, labeling, and taxes, even though it is producing the wine for a customer. The wine premises that bottles the wine obtains approval from TTB for the wine’s label, and the wine premises that removes the wine from bond pays the Federal excise tax on the wine, regardless of who owns the wine. The producing winery incurs the expenses for winemaking equipment and winery premises.

Wine Application For Mac

In most cases, the custom crush client needs to qualify for a Federal Basic Permit as a Wholesale Liquor Dealer (Wholesaler) under the Federal Alcohol Administration Act. Please see TTB’s Wine Frequently Asked Questions for further information and exceptions.

A custom crush client Wholesaler has minimal TTB recordkeeping requirements. The custom crush client Wholesaler has no production, labeling, tax, or reporting responsibilities. All of these matters are the responsibility of the bonded winery or wineries with whom the customer is working to have the wine produced, labeled, and taxpaid.

This table illustrates how the primary responsibilities differ:

Last reviewed/updated 08/29/2012

If you determine that your plans require TTB qualification, the following information will help you complete the application forms and understand the qualification process. All application documents submitted to become a Bonded Winery, Bonded Wine Cellar and/or Wholesaler must be approved by TTB before business may begin.

TTB's application forms satisfy the requirements of the two Federal laws that have jurisdiction over the wine industry, the Internal Revenue Code (IRC) and the Federal Alcohol Administration Act (FAA Act). In addition, TTB collects information from wine producers about the environmental impact of their operations, which is sometimes referred to as other concerned Federal, State, and local agencies.

The Internal Revenue Code regulations require TTB, in general, to determine if the physical premises where wine will be produced and where untaxpaid wine will be stored are adequate to protect the revenue, and to ensure that Federal taxes will be paid by approving a bond before commercial wine operations begin.

The Federal Alcohol Administration Act regulations ask, in general, for information about the ownership of the company rather than about the wine operations. Persons who will produce or blend wine for commercial purposes must qualify for a Basic Permit under the FAA Act. Persons who do not plan to produce wine (bonded wine cellars) are not required to obtain a Basic Permit. Wholesalers must qualify under the FAA Act in order to purchase wine for resale at wholesale.

Last reviewed/updated 08/29/2012

The regulations pertaining to the application process for bonded wineries are found in two places:

Wine Application Download

• 27 CFR 24.100-.117 (IRC regulations)
• 27 CFR 1.24-.31 (FAA Act regulations)

The requirements found in 27 CFR 24.100-.117 (IRC regulations) also pertain to bonded wine cellar applicants. A bonded wine cellar will only need to obtain a basic permit under the FAA Act if it will blend untaxpaid wine.

The permit requirements for wholesalers are found in the following regulations:

• 27 CFR 1.24-.31 (FAA Act regulations)

Last reviewed/updated 08/29/2012

The following application forms and related information must be submitted to TTB's National Revenue Center:

• Application to Establish and Operate Wine Premises Form 5120.25
• Application for Basic Permit Under the FAA Act Form 5100.24
• Wine Bond Form 5120.36 (not required if proprietor is exempt from bond requirements under 27 CFR 24.146(d))
• Signature Authority:
  • Power of Attorney Form 5000.8, or
  • Signing Authority for Corporate and LLC Officials Form 5100.1, or
  • Signing Authority in Organizational Documents
• Special Tax Registration Form 5630.5 (Registration only – No Tax Due)
• Trade Name Registration for the company's Operating Trade Name and any additional Bottling Trade Names
• Diagram of bonded wine premises from all alternating proprietor hosts and tenants. A diagram is not required from non-alternating applicants, but it is quite helpful during TTB's processing of your application.
• Alternating Proprietor agreement or contract, if alternating
• Lease agreement, if any
• Organizational documents (articles of incorporation, partnership agreement, etc), as applicable

Last reviewed/updated 08/29/2012

The application forms are the same, with the exception of the Application for Basic Permit Under the FAA Act, TTB Form 5100.24. This form is required only if the bonded wine cellar will be blending, but not producing, wine.

Last reviewed/updated 08/29/2012

Several of the same application forms are used to qualify as a Wholesaler:

• Application for Basic Permit Under the FAA Act Form 5100.24
• Power of Attorney Form 5000.8, or Signing Authority for Corporate and LLC Officials Form 5100.1, or Signing Authority in Organizational Documents
• Special Tax Registration Form 5630.5 (Registration only – No Tax Due)
• Trade Name Registration for the company’s Operating Trade Name and any additional Bottling Trade Names

Last reviewed/updated 08/29/2012

Retailers must register each location:

• Submit Special Tax Registration Form 5630.5d (Registration only – No Tax Due)
• See Liquor Laws and Regulations for Retail Dealers for additional information

Last reviewed/updated 08/29/2012

Visit Permits Online to learn more about submitting your application online.

Last reviewed/updated 08/29/2012

Please mail your completed and signed application forms (in duplicate) to TTB at this address:

Acohol and Tobacco Tax and Trade Bureau (TTB)
National Revenue Center
John Weld Peck Federal Building
550 Main St., Suite 8002
Cincinnati, OH 45202

Telephone: 877-882-3277 / 1-877-TTB-FAQS
Online Form: Submit Inquiry

Last reviewed/updated 08/29/2012

When we receive your application, it is entered into TTB's tracking system, a process which may take as many as seven business days. The application is then reviewed by a TTB Wine Applications Unit Specialist. The Specialist will telephone you to discuss your application, and to request any further information that may be needed. Your application may be referred to a TTB Trade Investigations Division (TID) Field Office for on-site inspection.

Last reviewed/updated 08/29/2012

If TTB conducts an application inspection, the TTB investigator will visit your premises to determine if it is adequate for the planned operations, and interview the owners of the company to verify that the information contained in the application is accurate. The investigator will explain the TTB regulations for your operations, and answer any questions you may have about your TTB responsibilities, if your application is approved. Finally, the TTB investigator will recommend to the National Revenue Center whether to approve the application.

In addition to verifying that your physical premises will protect the revenue and are adequate for the planned operations, TTB must determine that the company's principals are not prohibited by Federal law from obtaining a Basic Permit.

Last reviewed/updated 08/29/2012

If TTB approves your application, you will have ongoing recordkeeping responsibilities, and you may have labeling and tax responsibilities, which will vary depending on your operations.

Wine Application Download

Alcohol businesses wishing to operate above the retail level must file an application with TTB and receive approval before engaging in business. These packets include a combination of required forms, and instructions along with tools and resources to aid you in filing an acceptable application.

Wine Application Installer

Some business operations are similar in nature or involve similar products. Please carefully .read the packet description to determine which packet(s) you need to file.

• Bonded Winery: Some people dream of owning their own winery and producing wine for sale. They will qualify with TTB as a Bonded Winery.

• Alternating Proprietor: Others would also like to make wine for commercial purposes, but are not interested in building or buying a winery of their own. These companies find that sharing a winery facility with other companies will suit their purposes, and will qualify with TTB as an Alternating Proprietor winery.

• Custom Crush Client (Wholesaler): Still others have grapes or other winemaking materials that they would like to have made into wine, but would prefer that someone else make the wine for them. These companies are Custom Crush Clients, and will qualify as Wholesalers. The Bonded Wineries that produce the wine for the Wholesalers are known as Custom Crush wineries.

• Bonded Wine Cellar: Some companies will qualify with TTB as a Bonded Wine Cellar, which is a bonded storage warehouse established to store, blend, or bottle untaxpaid wine.

(Note: the Internal Revenue Code identifies all premises where untaxpaid wine operations take place as 'bonded wine cellars,' and those premises where wine is produced as 'bonded wineries.' For our purposes here, the term 'bonded wine cellar' will be used to identify those premises which store, blend, or bottle untaxpaid wine, but do not produce wine. These terms include such premises even if the proprietor, as authorized under the exemption in 27 CFR 24.146(d), is not required to provide a bond for the premises.)

Last reviewed/updated 08/29/2012

• Independent Winery or Bonded Wine Cellar: When a company qualifies as a stand-alone winery, it is responsible for all production activities that take place on the bonded premises and the recordkeeping that documents those activities and filing reports about the activities to TTB. This may include obtaining label approval for the wine prior to bottling and paying excise tax on the wine. The proprietor incurs expenses for all necessary winemaking equipment and premises.
  
• Alternating Proprietors: When two or more wineries are approved by TTB to share the use of portions of the same bonded wine premises on an alternating basis, they are known as Alternating Proprietors. The wine company which owns or controls the building is known by TTB as the 'Host,' and the other wineries which share the premises are referred to as 'Tenants' or 'Alternators.'

The Host and the Tenant wineries are each fully qualified as bonded wineries with TTB, and each company is responsible for its own production, recordkeeping, reporting, labeling, and taxes, independent of one another. The tenant proprietor must direct and be fully responsible for those things that are usual and customary for the production, bottling, and storage of wine (as applicable) and the managing of the business. See TTB Industry Circular 2003-7 for more information.

In most situations, the Host agrees to rent space and equipment to the Tenant proprietor. This allows existing wineries to use excess space and capacity and gives new entrants to the wine business an opportunity to begin on a small scale without investing in a winery building and all of the necessary winemaking equipment.

• Custom Crush Operations: Wineries are sometimes approached by a customer who would like to have wine produced. The customer often has access to grapes or other materials and would like to have them made into wine, but does not want to produce the wine. These customers are known as Custom Crush Clients.

The custom wine producer must be fully qualified as a bonded winery. The winery is responsible for all production, records, reports, labeling, and taxes, even though it is producing the wine for a customer. The wine premises that bottles the wine obtains approval from TTB for the wine’s label, and the wine premises that removes the wine from bond pays the Federal excise tax on the wine, regardless of who owns the wine. The producing winery incurs the expenses for winemaking equipment and winery premises.

Wine Application For Mac

In most cases, the custom crush client needs to qualify for a Federal Basic Permit as a Wholesale Liquor Dealer (Wholesaler) under the Federal Alcohol Administration Act. Please see TTB’s Wine Frequently Asked Questions for further information and exceptions.

A custom crush client Wholesaler has minimal TTB recordkeeping requirements. The custom crush client Wholesaler has no production, labeling, tax, or reporting responsibilities. All of these matters are the responsibility of the bonded winery or wineries with whom the customer is working to have the wine produced, labeled, and taxpaid.

This table illustrates how the primary responsibilities differ:

Last reviewed/updated 08/29/2012

If you determine that your plans require TTB qualification, the following information will help you complete the application forms and understand the qualification process. All application documents submitted to become a Bonded Winery, Bonded Wine Cellar and/or Wholesaler must be approved by TTB before business may begin.

TTB's application forms satisfy the requirements of the two Federal laws that have jurisdiction over the wine industry, the Internal Revenue Code (IRC) and the Federal Alcohol Administration Act (FAA Act). In addition, TTB collects information from wine producers about the environmental impact of their operations, which is sometimes referred to as other concerned Federal, State, and local agencies.

The Internal Revenue Code regulations require TTB, in general, to determine if the physical premises where wine will be produced and where untaxpaid wine will be stored are adequate to protect the revenue, and to ensure that Federal taxes will be paid by approving a bond before commercial wine operations begin.

The Federal Alcohol Administration Act regulations ask, in general, for information about the ownership of the company rather than about the wine operations. Persons who will produce or blend wine for commercial purposes must qualify for a Basic Permit under the FAA Act. Persons who do not plan to produce wine (bonded wine cellars) are not required to obtain a Basic Permit. Wholesalers must qualify under the FAA Act in order to purchase wine for resale at wholesale.

Last reviewed/updated 08/29/2012

The regulations pertaining to the application process for bonded wineries are found in two places:

Wine Application Download

• 27 CFR 24.100-.117 (IRC regulations)
• 27 CFR 1.24-.31 (FAA Act regulations)

The requirements found in 27 CFR 24.100-.117 (IRC regulations) also pertain to bonded wine cellar applicants. A bonded wine cellar will only need to obtain a basic permit under the FAA Act if it will blend untaxpaid wine.

The permit requirements for wholesalers are found in the following regulations:

• 27 CFR 1.24-.31 (FAA Act regulations)

Last reviewed/updated 08/29/2012

The following application forms and related information must be submitted to TTB's National Revenue Center:

• Application to Establish and Operate Wine Premises Form 5120.25
• Application for Basic Permit Under the FAA Act Form 5100.24
• Wine Bond Form 5120.36 (not required if proprietor is exempt from bond requirements under 27 CFR 24.146(d))
• Signature Authority:
  • Power of Attorney Form 5000.8, or
  • Signing Authority for Corporate and LLC Officials Form 5100.1, or
  • Signing Authority in Organizational Documents
• Special Tax Registration Form 5630.5 (Registration only – No Tax Due)
• Trade Name Registration for the company's Operating Trade Name and any additional Bottling Trade Names
• Diagram of bonded wine premises from all alternating proprietor hosts and tenants. A diagram is not required from non-alternating applicants, but it is quite helpful during TTB's processing of your application.
• Alternating Proprietor agreement or contract, if alternating
• Lease agreement, if any
• Organizational documents (articles of incorporation, partnership agreement, etc), as applicable

Last reviewed/updated 08/29/2012

The application forms are the same, with the exception of the Application for Basic Permit Under the FAA Act, TTB Form 5100.24. This form is required only if the bonded wine cellar will be blending, but not producing, wine.

Last reviewed/updated 08/29/2012

Several of the same application forms are used to qualify as a Wholesaler:

• Application for Basic Permit Under the FAA Act Form 5100.24
• Power of Attorney Form 5000.8, or Signing Authority for Corporate and LLC Officials Form 5100.1, or Signing Authority in Organizational Documents
• Special Tax Registration Form 5630.5 (Registration only – No Tax Due)
• Trade Name Registration for the company’s Operating Trade Name and any additional Bottling Trade Names

Last reviewed/updated 08/29/2012

Retailers must register each location:

• Submit Special Tax Registration Form 5630.5d (Registration only – No Tax Due)
• See Liquor Laws and Regulations for Retail Dealers for additional information

Last reviewed/updated 08/29/2012

Visit Permits Online to learn more about submitting your application online.

Last reviewed/updated 08/29/2012

Please mail your completed and signed application forms (in duplicate) to TTB at this address:

Acohol and Tobacco Tax and Trade Bureau (TTB)
National Revenue Center
John Weld Peck Federal Building
550 Main St., Suite 8002
Cincinnati, OH 45202

Telephone: 877-882-3277 / 1-877-TTB-FAQS
Online Form: Submit Inquiry

Last reviewed/updated 08/29/2012

When we receive your application, it is entered into TTB's tracking system, a process which may take as many as seven business days. The application is then reviewed by a TTB Wine Applications Unit Specialist. The Specialist will telephone you to discuss your application, and to request any further information that may be needed. Your application may be referred to a TTB Trade Investigations Division (TID) Field Office for on-site inspection.

Last reviewed/updated 08/29/2012

If TTB conducts an application inspection, the TTB investigator will visit your premises to determine if it is adequate for the planned operations, and interview the owners of the company to verify that the information contained in the application is accurate. The investigator will explain the TTB regulations for your operations, and answer any questions you may have about your TTB responsibilities, if your application is approved. Finally, the TTB investigator will recommend to the National Revenue Center whether to approve the application.

In addition to verifying that your physical premises will protect the revenue and are adequate for the planned operations, TTB must determine that the company's principals are not prohibited by Federal law from obtaining a Basic Permit.

Last reviewed/updated 08/29/2012

If TTB approves your application, you will have ongoing recordkeeping responsibilities, and you may have labeling and tax responsibilities, which will vary depending on your operations.

Wine Application Download

Alcohol businesses wishing to operate above the retail level must file an application with TTB and receive approval before engaging in business. These packets include a combination of required forms, and instructions along with tools and resources to aid you in filing an acceptable application.

Wine Application Installer

Some business operations are similar in nature or involve similar products. Please carefully .read the packet description to determine which packet(s) you need to file.

CONTACT US
If you need assistance selecting the proper packet(s), contact the National Revenue Center (NRC) online or toll free at 877-882-3277 / 877-TTB-FAQS. Visit our NRC Contacts page for a complete listing of NRC's contact information.