Share with your friends

TTB release: Extension of relief from notice requirement for destruction of beer (COVID-19)

Extension of relief from notice requirement

The U.S. Treasury Department’s Alcohol and Tobacco Tax and Trade Bureau (TTB) has updated a set of “frequently asked questions” (FAQs) regarding the destruction of un-merchantable beer and recovery of excise taxes paid. The FAQs provide guidance in response to the coronavirus (COVID-19) pandemic.


Related content

Originally, TTB waived a requirement that brewers first submit to TTB a “Notice of Intent” regarding permission to destroy tax-paid beer at off-brewery premises—thereby alleviating the 12-day waiting period as required under TTB regulations. The original waiver was through July 1, 2020. Read TaxNewsFlash

The updated FAQs (June 23, 2020) announce the waiver is further extended through September 1, 2020.

Read TTB’s beer-destruction FAQs for additional details.

For more information, contact a tax professional with KPMG’s Excise Tax Practice group:

Taylor Cortright | +1 (202) 533 6188 |

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal