Brew-on-premises (BOP) is a business that provides space and equipment to the public to brew and bottle their own beer. The following Federal guidelines apply to BOPs that are not on a TTB qualified brewery. (See item #2 for information regarding BOPs on TTB qualified brewery premises.) State and local requirements may vary. See contact information for State alcohol control boards.
1. Owners of BOPs
A person may establish and operate a BOP without qualifying with TTB under the conditions outlined below. Further, no Federal excise tax is imposed on beer produced by individuals at a BOP under the conditions outlined below.
Proprietors of BOPs must operate their business in compliance with State and local laws. The provision to produce beer for personal or family use and without payment of tax at a BOP under the Internal Revenue Code of 1986 (IRC, 26 U.S.C. 5053(e)) does not authorize production of beer by adults, or operation of a BOP business, in violation of any State or local law.
Proprietors and employees of BOPs may:
Proprietors and employees of BOPs may not:
Operation of a BOP business in a manner contrary to the conditions outlined above may cause the facility to be considered a brewery, subject to all statutory and regulatory provisions relating to brewery operation under Chapter 51 of the IRC and TTB regulations under 27 CFR part 25.
Proprietors of BOPs who have questions regarding what services they may or may not provide to their customers may contact the manager of the Beer Program within the Regulations and Rulings Division by telephone at (202) 453-1039, Ext. 110 or contact the Beer Program Manager online.
2. TTB Brewers Operating BOPs
Under some circumstances, a TTB qualified brewery may operate a BOP. All beer produced at a BOP on brewery premises is taxable under Federal law, must be labeled in accordance to 27 CFR part 25, must bear the Government Warning Statement required under 27 CFR part 16, and is subject to recordkeeping and other requirements.
For further information regarding qualification of a brewery or operation of a BOP at a brewery, contact the Brewery Applications Section at the National Revenue Center, Alcohol and Tobacco Tax and Trade Bureau, 550 Main Street, Room 8002, Cincinnati, OH 45202, or by:
Telephone (toll free): (877) 882-3277
Fax: (202) 453-2978
Online: Submit Inquiry
3. Individuals “home brewing” at BOPs
A person producing beer at a BOP must do so in accordance to 26 U.S.C. 5053(e) and TTB regulations 27 CFR 25.205 - 25.206, which provide that:
Adults using BOPs should note that owners and employees of BOPs are limited in the assistance they may provide customers. It is the responsibility of BOP customers to carry out the activities that are required to brew, store, and package beer.
TTB regulations do not authorize the production of beer that is contrary to State or local law. See contact information for State alcohol control boards.
Last reviewed/updated: 03/13/2015
Conversion tables for computation of taxable quantity of spirits, wine & beer
Barrel equivalents of common keg and case sizes are printed in the beer regulations. Brewers must request case equivalent computations for other sizes from the Regulations Division in Headquarters. One barrel equals 31 U.S. Gallons.
27 CFR 25.156 Determination of tax on keg beer.
27 CFR 25.157 Determination of tax on bottled beer.
27 CFR 25.158 Tax computation for bottled beer.
Last reviewed/updated 03/21/2014
If you intend to make beer for other than family or personal use, TTB must approve your operations. Refer to the answer for limitations on making beer for personal or family use.
Last reviewed/updated 05/26/2010
Register for Permits Online! Permits Online makes it easy for you to apply for operations to make beer and to start your business - just follow the instructions and prompts. When you finish entering the required information and click submit, we begin processing your application, and send you a tracking number so you can check the status of your application online. There is no fee to apply.
NOTE: Those applying for federal authorization to start a business in the alcohol, tobacco, or firearms and ammunition industry are no longer required to submit original documentation for bond forms and power of attorney forms. We will accept these forms, along with all other required documentation, through a completely automated process within the Permits Online system. Previously, you were required to send us paper copies of these forms, which could prolong the application approval process. With these changes, you can send us your applications electronically, eliminating the need to mail in paper forms.
E-mail to: National Revenue CenterLast reviewed/updated 06/18/2014
No. TTB must approve your operations before you begin to make beer. TTB may initiate an on-site inspection of the proposed premises and operations.
Last reviewed/updated 05/26/2010
There is no fee required to obtain a Brewer's Notice. However, brewers must have bond coverage before beginning the business of brewing. Surety (insurance) companies charge premiums for bond coverage. There also are charges involved in the purchase of Treasury Notes, which may be used as collateral bonds. TTB will also accept collateral bonds secured by cash or other tangible assets.
IRC law and TTB regulations require sufficient bond coverage to cover authorized activities conducted on brewery premises. The minimum penal sum of a bond is $1,000. The maximum penal sum of the bond, if you will prepay the tax on beer, is not to exceed $150,000, or $500,000 if you will defer the tax and pay the tax semimonthly.
For more information on bond coverage requirements, see the TTB regulations at Subpart H of 27 CFR part 25. For questions regarding bonds you may contact the Brewery Applications Section at the National Revenue Center, Alcohol and Tobacco Tax and Trade Bureau, 550 Main Street, Room 8002, Cincinnati, OH 45202, or by:
Telephone (toll free): (877) 882-3277
Fax: (202) 453-2978
Contact Online: National Revenue Center
Last reviewed/updated: 04/14/2011
You may obtain information on surety companies from the following web site: https://www.fiscal.treasury.gov/fsreports/ref/suretyBnd/c570_a-z.htm
Last reviewed/updated 10/08/2015
The brewery regulations may be found on our Regulations page. Forms relating to the brewery industry are available on the Beer Forms page. A complete listing of all TTB forms can be found on the main Forms page. For additional information about obtaining copies of forms, please contact the TTB National Revenue Center at 1-877-882-3277.
Last reviewed/updated 05/26/2010
What are the concerns for filling a “growler?”
A growler is either a bottle or a large glass. The distinction is solely dependent on the manner in which the brewer fills the container.
When is a growler a “bottle?”
A growler is a bottle when the brewer fills the container in advance of sale. The brewer may fill the growler prior to removal, on the brewery premises, or after tax determination on the brewpub premises.
When is a growler a “large glass?”
A growler is a large glass when a consumer uses the container to make a purchase and the brewer then fills the container. Consumers may furnish their own growler or may purchase it from the brewer.
When is tax determined on beer used to fill growlers?
There are two conditions for tax determination (please refer to §§25.25(c), 25.157, and 25.158).
What are the labeling requirements for growlers?
When you are required to label your growler you should note that the label must contrast with the background. If you silkscreen your containers, the ink colors must contrast with the filled containers.
What are the requirements for the government warning label?
The Alcoholic Beverage Labeling Act (ABLA) of 1998 applies to sealed containers the brewer offers for sale to consumers. The ABLA does not apply to glasses or containers a brewer uses to serve beer at the brewpub. These containers do not meet the definition for a sealed container in which an alcohol beverage is offered for sale to the public.
However, the law applies to any keg or serving tank from which the brewer dispenses beer to containers. The brewer must apply a government warning label to the keg or tank. The brewer must comply with 27 CFR Part 16 regardless of whether the public has view of the keg or tank.
The statement must comply with these conditions.
What are the requirements for growlers that are “glasses?”
When the brewer fills a growler at the tap at the brewpub, and not in advance of sale, we consider the growler as a large glass sold at retail. These growlers are not subject to Federal labeling requirements. Some States consider this bottling activity and regulate accordingly. Brewers should check with State authorities.
What are the requirements for growlers that are “bottles?”
When the brewer fills on the brewery premises or on the brewpub in advance of sale, the growler is a bottle subject to labeling requirements of 27 CFR Part 16 and 27 CFR Part 25. In some States the requirements of 27 CFR Part 7 also apply.
Since growlers may be considered bottles we recommend that brewers silkscreen or label their growlers with all of the mandatory label information to avoid potential problems with growlers the brewer might subsequently refill under conditions that we would consider bottling. (See § 25.142 and 27 CFR Part 16.)
What is the mandatory label information?
You must label your beer with this information:
Brewer name or trade name
Place of production – the place of production is the city, and, if necessary for identification, the state. The place of production must appear in direct conjunction with your name or trade name. If you operate more than one brewery you must choose one of these options:
In the event that you select to show all your locations or your principal place of business, rather than the place of production, you must also mark your label with a code to show which location actually produces the beer.
Net contents – show net contents as ½ gallon. You may use “64 ounces” in addition to but not in place of “½ gallon.”
Do not make a statement as to payment of internal revenue taxes.
Government warning label – use the guidelines above (see 27 CFR Part 16).
Last reviewed/updated 05/26/2010
A description of specialized farming practices generally may appear on alcohol beverage labels as additional information provided it is truthful, accurate, specific, and does not conflict with, or in any manner qualify, mandatory labeling information. However, due to the constantly evolving nature of this field, TTB reserves the right to request clarification and documented verification of any graphics, seals, logos, definitions or language appearing on labels. For instance, any label specifically stating that the producer is certified by an agricultural organization must have documented proof.
Terms that refer to the environmental impact of the process and packaging rather than the product itself are usually acceptable. These words and phrases may not modify mandatory information on brand labels, but might appear as additional information after review on a case-by-case basis.
Last reviewed/updated 12/12/2014
Brewery |
Yes, but only if the brewers are under the same ownership. Under Federal law and TTB regulations, a brewer may only remove bulk beer in bond for transfer to another breweryif the brewery transferring the bulk beer and the brewery receiving the bulk beer are under the same ownership. Certain regulatory requirements, such as recordkeeping requirements, apply. See 26 U.S.C. 5414 and 27 CFR 25.181-25.186. |
Bonded Wine Premises |
No, brewers may not transfer bulk beer to a bonded wine premises. Federal law regarding operations that may take place on bonded wine premises do not include receipt of bulk beer. In addition, TTB regulations addressing agricultural wine (that is, wine produced from agricultural products other than fruit) provide that beverage alcohol products made with grain, cereal, malt, or molasses (such as, beer) may not be produced or stored on bonded wine premises. See 26 U.S.C. 5361 and 27 CFR 24.200. |
Distilled Spirits Plant |
Yes, a brewer may transfer bulk beer in bond from their brewery to a distilled spirits plant if the beer is to be used as distilling material and if the transfer is covered under the brewer's bond. See 26 U.S.C. 5053(f). A brewer also may transfer bulk beer from the brewery via pipeline to the bonded premises of a distilled spirits plant that is located contiguous to the brewery. Certain regulatory requirements, such as recordkeeping requirements, apply. See 26 U.S.C. 5412 and 5222 and 27 CFR 25.201. See 27 CFR part 19 for regulations applicable to distilled spirits plants, including regulations regarding the receipt of beer at a distilled spirits plant. |
| See information regarding bulk transfers of wine or spirits. | |
Please visit TTB's Personal Importation of Beverage Alcohol Products page for information on bringing alcohol into the U.S. for non-commercial purposes.
Last reviewed/updated 01/06/2015
No. If a brewer is required to obtain formula approval for a product under the TTB regulations at 27 CFR 25.55 (subject to the exemptions set out under Attachment 1 of TTB Ruling 2015-1), then TTB’s approval of the formula must be obtained prior to production, even if the product will be sold only at the brewer’s brewpub or otherwise sold only within the state in which it is produced. Formula requirements also apply regardless of whether the product is sold on tap at the brewer’s brewpub or is bottled, canned, or kegged.
Brewers may want to review Industry Circular 2007-4 and TTB guidance document TTB G 2016-1A, which summarize the relevant formula requirements.
If you have questions on the labeling and formulation requirements of your product, you may contact the Alcohol Labeling and Formulation Division.
Last reviewed/updated 08/30/2018
No. If a brewer is required to obtain formula approval for a domestically made fermented product under the regulations at 27 CFR 25.55 (subject to the exemptions set out under Attachment 1 of TTB Ruling 2015-1), then the brewer must obtain formula approval prior to production regardless of whether the brewer also obtains a certificate of label approval (COLA). When a brewer does request a COLA for a malt beverage product that requires formula approval, TTB will not approve the COLA request until a formula has been approved for the product.
It may help to know that formula and COLA requirements for domestic beer are prescribed under separate statutory authorities. TTB regulations under 27 CFR part 7 regarding the COLA requirements for a malt beverage are under the statutory authority of the Federal Alcohol Administration Act and TTB regulations under 27 CFR part 25 regarding the formula requirements for beer are under the statutory authority of the Internal Revenue Code of 1986, as amended.
Brewers may want to review Industry Circular 2007-4 and TTB guidance document TTB G 2016-1A, which summarize the relevant formula requirements.
If you have questions on the labeling and formulation requirements of your product, you may contact the Alcohol Labeling and Formulation Division.
Last reviewed/updated 08/30/2018
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Page last reviewed: January 3, 2014 |
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