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Title:

The Many Faces of Custom Crush

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Title: Notebook Author: April Roof Description: Presentation Layout Template Created Date: 3/23/2011 3:00:17 PM Document presentation format: Custom – PowerPoint PPT presentation

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Title: The Many Faces of Custom Crush


1
"The Many Faces of Custom Crush"
  • Caraker Law Firm, P.C.
  • Custom Crush/Production
  • vs.
  • Alternating Proprietorship
  • Licensing - Compliance - Guidelines

2
Who is Caraker Law Firm, P.C.?
  • Small Firm
  • Located in Central Missouri
  • Areas of practice TTB, IRS and
  • State Departments of Revenue and ABCs

3
Who is April L. Roof?
  • Enrolled Agent
  • Audit/Examination Specialist
  • Primary Winery Contact

4
What does Caraker Law Firm, P.C. do?
  • Alcohol and Tobacco Tax and Trade Bureau
    (TTB)
  • Internal Revenue Service
  • State Departments of Revenue and Alcohol
    Beverage Control (as allowed by state
    law)

5
Overview
  • Relevant Terms
  • Difference between Custom Crush and
  • Alternating Proprietorship
  • Pros vs. Cons
  • TTB Concerns
  • Policy/Expectations

6
Relevant Terms
  • Bonded Wine Premises
  • Bonded Winery
  • Bonded Wine Cellar

7
Bonded Wine Premises
8
Bonded Winery
9
Bonded Wine Cellar
10
Custom Crush/Producer
  • Client
  • - provides raw material
  • - possibly instructions
  • Producer
  • - provides facility, staff, sometimes storage
  • - responsible for virtually all record keeping

11
Custom Crush/Producer
12
Custom Crush/Producer
13
Custom Crush/Producer
14
Custom Crush/Producer
15
Custom Crush/Producer
  • Client may need a Wholesaler's Permit
  • Client may also need to pay a
  • Special Occupational Tax (500/250)

16
Alternating Proprietorship
  • Host
  • - Bonded Winery, Premises, Equipment
  • Tenant
  • - Bonded Winery

17
Alternating Proprietorship
18
Alternating Proprietorship
19
Alternating Proprietorship
20
Alternating Proprietorship
21
Alternating Proprietorship
  • BOTH must be a Bonded Winery
  • BOTH responsible for own recordkeeping
  • APs MUST have TTB-approved plan

22
Pros vs. Cons
  • Small Domestic Producers Credit (SDPC)
  • Wholesale vs. Retail
  • Marketing Promotional Privileges
  • Control

23
TTB Concerns
  • Need for Permit
  • SDPC
  • Ability to keep inventories separate

24
Policy / Expectations
  • AP Agreements and Qualification
  • Suitability of Premises
  • Staff
  • Access to Premises

25
Policy / Expectations, cont.
  • Changing Terms of AP Agreement
  • SDPC
  • Permanent Premises
  • Alternation for Less than One (1) Day

26
What about the State?
  • Every state is different (of course!)
  • Most rely on Federal documents for
    licensure
  • Some have more stringent requirements

27
Conclusion
  • Custom Crush is for some.
  • Alternating Proprietorship is for some.
  • Establishing an independent, free-standing
  • Winery is for some.

28
Caraker Law Firm, P.C.
  • www.carakerlawfirm.com
  • april_at_carakerlawfirm.com
  • (800) 470-0173
  • Make sure to enter our drawing to win 1 of 5 TTB
    set-up packages OR an e-reader. Booth 1011
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