American Beer Lovers Internet Cafe
"So much more then just the best beer you can find anywhere"
American Beer Lovers |  Beers | Micro Brews | Brewers | Brewing

American Beer Lovers
Love Beer
Beer Love
For The Love Of  Beer

Beer Lovers Tax Watch !

No new beer taxes.

American Beer Lovers Internet Cafe is America's favorite place for great drinks, music, and atmosphere. American beer Micro brew beers from many local brewers and breweries.  We have one of the largest beer lists. When it comes to American beer, if we don't have it we will find a way to get it! Join our new forum American beer talk for the up to date news and events.
Look for our new American beer blog, it will arrive soon after our forum is up and running.
American Beer Lovers features several giant big screens  We feature live music and DJs every weekend. Our outdoor patio Cigar bar is the perfect place to relax, unwind, and have a great time. Locals often visit American Beer Lovers for a game of darts, or to shoot some pool.  Don't miss your favorite band, Live performers or DJ. Saturday night's.
Check out our new American Beer events page. Yes we are "So much more then just the best beer you can find anywhere"  We look forward to serving you at the American Beer Lovers!

Look for our new forum American beer talk. (coming soon) with our Bog coming soon.

American Beer Lovers Internet Cafe Specials & Events
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American Beer Lovers |  Beers | Micro Brews | Brewers | Brewing

American Beer Lovers
Love Beer
Beer Love
For The Love Of  Beer
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See more letters to the editor on our REVIEWS page...

Tuesday Night Karaoke

Wednesday Burger specials and American Beer club meeting.

Thursday Night Texas Hold'Em

Friday is Ladies night
(not just American beer specials)

Saturday night  live entertainment

Sunday Early Bird specials (noon - 2 pm)
Specials, Beer And Football?  Why not make a day of it!

We have a private Cigar Club  with a large smoking section

America Beer Lovers
Internet Cafe
"Beer Love"

American Beer Lovers |  Beers | Micro Brews | Brewers | Brewing

The more you know about Beer, the more you want to know.
Below is more information about the beers brewed in America.

American Beer !!!

American Beer Lovers |  Beers | Micro Brews | Brewers | Brewing

Click Here for Domains For Sale List

"Craft Brewers Account for More than Half of Leading Brewers"
CLICK HERE TO BACK TO THE TOP OF THE PAGE

Top 50 Beer Brands in the USA

Based in Boulder, Colo., U.S.A., the Brewers Association (BA) is a not-for-profit trade and educational association for small and craft brewers. The Brewers Association was established in 2005 by a merger of the Association of Brewers and the Brewers' Association of America. Visit the website: www.beertown.org to learn more. The Brewers Association has an additional membership division of 9,000+ homebrewers: American

Homebrewers Association.

The association’s activities include events and publishing: World Beer Cup®; Great American Beer Festival®; NBWA/BREWERS Joint Legislative Conference, Craft Brewers Conference and BrewExpo America®; National Homebrewers Conference; National Homebrew Competition; American Beer Month (July); Zymurgy magazine; The New Brewer magazine; and books on beer and brewing.

American Beer Lovers
Love Beer
Beer Love
For The Love Of Beer

Americans will fight beer taxes!

Let your local government know this will not happen without a fight!

Visit our EVENTS page for how to enter American Homebrew Contest

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See our American Beer  Reviews page for these stories on Beer, Brewery, and Brewers news items.

American Beer Lovers |  Beers | Micro Brews | Brewers | Brewing

American Beer Lovers
Love Beer
Beer Love
For The Love Of Beer

Americans will fight beer taxes!

Let your local government know this will not happen without a fight!

American Beer

United States Breweries - Beer & Brewing Library

http://www.beerinfo.com/

http://www.beertutor.com/

www.beerdiva.com.au

American Beer

since before America was!

Most states permit homebrewing, allowing 100 gallons of beer per person

 over the age of 21 per household, up to a maximum of 200 gallons per year.

 Because alcohol is taxed by the federal governments via excise taxes,

 homebrewers are restricted from selling any beer they brew.

This similarly applies in most Western countries.

States can and do impose their own rules.  Some state like Alabama  and Utah still have laws that allow for no home brewing.  More to come in the future on state laws.  Here are some states and notes that you need to be careful with and check your laws.

These states are VERY unclear and have few if any test cases in the courts

.Louisiana, Maine, Nevada, New Hampshire, New Mexico, and New York

These states have ABV requirements.
South Carolina (not over 5% ABV)  and West Virgina (not over 6% ABV)

Here are some of what is on the books in New York

Statute:

New York statute, Chapter 3-B, Article 8, § 100 provides that no person shall manufacture
 for sale or sell at wholesale or retail any alcoholic beverage within the state without
 obtaining the appropriate license therefor required by this chapter. Beer is defined as any
fermented beverages of any name or description manufactured from malt, wholly or in part,
 or from any substitute therefor.

State Alcohol Beverage Control Agency:
State Liquor Authority
Division of Alcoholic Beverage Control
11 Park Place
New York, NY 10007
(212) 417-4193
FAX (212) 417-3153

Applicable Statutory Material:

§ 3. Definitions

Whenever used in this chapter, unless the context requires otherwise:

1. "Alcoholic beverage" or "beverage" means and includes alcohol, spirits, liquor, wine, beer,
cider and every liquid or solid, patented or not, containing alcohol, spirits, wine or beer and
 capable of being consumed by a human being, and any warehouse receipt, certificate, contract or
 other document pertaining thereto; except that confectionery containing alcohol as provided by
subdivision twelve of section two hundred of the agriculture and markets law shall not be regarded as an "alcoholic beverage" or "beverage" within the meaning of this section.

2. "Alcohol" means ethyl alcohol, hydrated oxide of ethyl or spirit of wine from whatever source or by whatever processes produced.

3. "Beer" means and includes any fermented beverages of any name or description manufactured from malt, wholly or in part, or from any substitute therefor.

4. "Brewery" means and includes any place or premises where beer is manufactured for sale; and all offices, granaries, mashrooms, cooling-rooms, vaults, yards, and storerooms connected therewith or where any part of the process of manufacture of beer is carried on, or where any apparatus connected with such manufacture is kept or used, or where any of the products of brewing or fermentation are stored or kept, shall be deemed to be included in and to form part of the brewery to which they are attached or are appurtenant.

5. "Brewer" means any person who owns, occupies, carries on, works, or conducts any brewery, either by himself or by his agent.

§ 100. Alcoholic beverages generally

1. No person shall manufacture for sale or sell at wholesale or retail any alcoholic beverage within the state without obtaining the appropriate license therefor required by this chapter.

2. No manufacturer and no wholesaler shall sell, or agree to sell or deliver in this state any
alcoholic beverage for the purposes of resale to any person who is not duly licensed pursuant to this  chapter to sell such beverages, at wholesale or retail, as the case may be, at the time
of such agreement and sale.

§ 150. Definitions

Whenever used in this article only, unless the context requires otherwise:

1."Illicit alcoholic beverage" means and includes any alcohol or distilled spirits owned, manufactured, distributed, bought, sold, bottled, rectified, blended, treated, fortified, mixed, processed, warehoused, possessed or transported on which any tax required to have been paid under any applicable federal law has not been paid.

In America

This is what the Federal government has to say about it.

B1: What are the guidelines if I want to open a brew-on-premises business?

What is brew-on-premises?  It is a type of brewing facility that is designed for individuals who want to produce their own beer for personal or family consumption.  This type of business is know by various names such as a “Brew Your Own,” "U-Brew," "Home Brew Warehouse," etc.  TTB refers to this type of business as brew-on-premises.

A person may operate a brew-on-premises business without qualifying as a brewery or paying excise tax on beer made there under the conditions outlined below. No Federal regulations currently apply to the operation of a brew-on-premises business.

Under some circumstances, a TTB qualified brewery may operate a brew-on-premises business.  All beer produced at a brew-on-premises business located at a qualified brewery premises is taxable under Federal law, must be labeled with all information required by 27 CFR part 25 and with the Government Warning Statement and is subject to record keeping and other requirements.  For further information regarding qualification of a brewery or operation of a brew-on-premises at a brewery, contact the National Revenue Center, Alcohol and Tobacco Tax and Trade Bureau, 550 Main Street, Room 8002 Cincinnati, OH 45202 or call toll-free at (800) 398-2282.

The following guidelines apply to a brew-on-premises facility that is not located on a TTB qualified brewery premises:

1.   Adult home brewers who use brew-on-premises facilities to make beer are governed by existing regulations in 27 CFR 25.205- 25.206 (which cover production of beer for personal or family use) as follows:

    * Adults must be 18 years of age to engage in home brewing (or other age required for the purchase of beer in that locality).

    * Beer produced at a brew-on-premises must be for personal or family use only.

    * Personal and family beer is not subject to Federal excise tax.  A home brewer may produce, without payment of tax, per household, up to 100 gallons per calendar year if there is one adult residing in the household or 200 gallons of beer per year if there are two or more adults residing in the household.

    * Home brewers may remove their beer from the brew-on-premises for personal or family use, including use in organized affairs, exhibitions, or competitions, such as home brewer's contests or tastings.

    * Home brewers may not produce beer for sale or offer their beer for sale.

2.   Proprietors and employees of brew-on-premises facilities may furnish the following to their customers:

    * space,

    * brewing equipment,

    * ingredients,

    * bottling supplies, and

    * unfermented wort .

 They also may provide certain assistance to customers including:

    * advice and expertise,

    * moving containers of beer between storage areas,

    * cleaning, maintenance, and repair of equipment,

    * climate and temperature control,

    * disposal of spent grains and wastes, and

    * quality control (including laboratory analysis and tasting of beer for quality control purposes).

3.   Proprietors and employees of brew-on-premises facilities may not:

    * provide physical assistance to, or on behalf of, brew-on-premises customers in the production, storage, or bottling of beer; for example,  employees may not ferment mash, filter or bottle beer, add sugar or other ingredients to beer, or provide other physical assistance in producing or bottling beer.

    * provide non-tax paid beer as samples to customers or prospective customers. 

4.   Brew-on-premises businesses must be operated in compliance with State and local laws. The ability to produce beer at a brew-on-premises facility for personal or family use and without payment of tax under Federal law does not authorize production of beer or operation of a brew-on-premises business in violation of State or local law.

5.   Operation of a brew-on-premises 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, including excise taxes.

B2: How do I determine the barrel equivalent of beer containers? Conversion tables for computation of taxable quantity of spirits, wine & beer 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.

B3:  Must TTB approve my operations when I intend to make beer?

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.

B4: If TTB must approve my operations to make beer, how do I apply?

Here's what to do to apply:

Prepare and send TTB Form 5130.10, Brewer's Notice and other forms, including TTB Form 5130.22, Brewer's Bond.

To request a packet with all required forms and instructions:

TTB National Revenue Center

8002 Federal Office Building

550 Main Street

Cincinnati, OH  45202-3263

(513) 684-2238

Toll Free:  800-398-2282

Fax:  513-684-2241

E-mail to: ttbquestions@ttb.treas.gov

B5. When I have applied, can I start to make beer?

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.

B6. Where can I find surety (insurance) companies who may provide a bond?

You may get information on surety companies from the following web site: http://www.fms.treas.gov/c570/index.html

B7: How much does it cost if TTB must approve my operations to make beer?

There is no "fee" for a brewery application. However, you must:

·         Pay annually a special occupational tax at the rate of $1,000 or $500 for a reduced rate taxpayer. Refer to the beer regulations in Part 25 of Title 27 CFR for an explanation of the rates.

·         Have bond coverage. Bond coverage must be sufficient to cover authorized activities. The minimum penal sum of a bond is $1,000. The maximum penal sum of the bond is not to exceed $150,000 if you will prepay the tax on beer, or $500,000 if you will defer the tax and pay the tax semimonthly. Refer to the beer regulations in 27 Code of Federal Regulations Part 25 on the amount of coverage needed for your operations.

B8: Does TTB have the regulations and forms for beer on the TTB web site on the Internet?

The brewery regulations may be found at: http://www.ATF.treas.gov/regulations/27cfr25.htm. A limited number of brewery related forms are available at TTB's: www.ttb.gov/forms/index.shtml . TTB is in the process of placing all TTB forms on its web site. If you cannot find a particular TTB form, contact the TTB National Revenue Center at 800-398-2282, or the TTB Distribution Center 703-455-7801.

B9: What is TTB's policy with respect to “growlers"?

What is a “growler?”

A “growler” is a large container that we may consider as either a large glass or as a bottle. These containers are usually about a ½ gallon, but may be smaller. Some States place restrictions on removal of beer from brewpubs in ½ gallon growlers.

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).

    * If the brewer fills a “bottle” on the brewery premises, the tax is determined upon removal for consumption or sale. Since the growler is a bottle, tax is determined on the stated net contents.

    * If the brewer fills a “glass” on the brewpub premises, the brewer must fill it from a tank that is tax determined.

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.

        * It must be legible under ordinary conditions, and on a contrasting background.

        * The words “GOVERNMENT WARNING” must be in capital letters and bold type. The rest of the statement may not appear in bold type.

        * The maximum number of characters per inch of the warning statement is 25. All characters, including both upper and lower case, must be a minimum 2 millimeters in size.

    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:

        * Show all brewery locations on the label

        * Show the place of production on the label

        * Show your principal place of business on the label

    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).

About TTB

Mission

Our mission is to collect alcohol, tobacco, firearms, and ammunition excise taxes; to ensure that these products are labeled, advertised, and marketed in accordance with the law; and to administer the laws and regulations in a manner that protects the consumer and the revenue, and promotes voluntary compliance. Read more.

Who We Are

TTB is the newest bureau under the Department of the Treasury. We employ some 600 people across the country, including our Headquarters Offices in Washington, D.C., and the NationalRevenue Center in Cincinnati, Ohio. Our staff are highly educated and technically trained; more than half are analysts, chemists, investigators and auditors. In addition, a large number of employees serve as financial, legal, information management, and computer specialists.

Please Note !

When it comes to the law seek professional advice by someone who has experience in your state.   Homebrewing   and microbrewing American beer are here to stay.  It is what the very fabric America was built on.   Home brew it, or   Micro Brew it.   If you don't make it yourself then buy it and enjoy it from those who do in your community.  Beer is an important part of American heritage.  A right that as in most of our rights must be exercised in order to remain a

right.  Don't let another American right slip away with those that are now long gone.  American Beer was the fuel that had us fight over tea, and taxes.   Like the guns and men who used them to win us our freedom our beer is the foundation of our freedom.

American Beer Lovers |  Beers | Micro Brews | Brewers | Brewing

American Beer Lovers
Love Beer
Beer Love
For The Love Of Beer

Americans will fight beer taxes!

Let your local government know this will not happen without a fight!

Beer lover tax revolt !