As an extension filer for almost the entirety of my adult life, I’m all too well aware that while the US Treasury might give you an extension on the time to file, there is never an extension of the time to pay your taxes. This applies to income tax and excise tax – and if … Read more
The landscape of Wisconsin’s alcoholic beverage regulations has recently undergone substantial changes with the revision of Wis. Stat. Chapter 125. In this post we will be discussing one of the most substantial changes, specifically, the ability of breweries, wineries, and distilleries to offer beer, wine, and spirits (“full service retail” under the new statute) at … Read more
Friday May 12, 2023 was a big day here at the office. Thanks to the efforts of City Brewing and Wisconsin Brewing Company, the Department of Revenue issued a declaratory ruling that approved contract production (through Alternating Proprietorships, or straight contract) between distilleries (and by extension and our reading of the statute, wineries too). This … Read more
This post is about Chapter 4 of the Distilled Spirits Beverage Alcohol Manual (“BAM“). The BAM is the classification guide the Alcohol Tobacco Tax and Trade Bureau (“TTB“) will use to classify a distilled spirits product into a category (whisky, gin, vodka etc.) depending on its formula. This post is pretty short, but pretty nerdy. … Read more
I’ve never had a client say to me, “Oh Collin, we have plenty of time to get our Brewers Notice, no reason to rush!” Ha! Everyone is rushing all the time – they want to start making beer now! So…two quick points to make in this short post: What is the standard time for the … Read more
As many of you know, a significant portion of the work OG+S does is dedicated to the federal and state permitting that is required to open and operate a new brewery, brewpub, winery, or distillery. Inevitably, after the Federal (TTB) and State (DOR) permits are received, many clients ask, “Do I need a license from … Read more