Marks on Equipment and Structures (TTB REC 5130/3), and Marks and Labels on Containers of Beer (TTB REC 5130/4)

Under the authority of chapter 51 of the Internal Revenue Code of 1986, as amended (IRC, 26 U.S.C. chapter 51), the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR Part 25, Beer, require brewers to place certain marks, signs, and measuring devices on their equipment and structures, and to place certain brands, labels, and marks on bulk and consumer containers of beer and other brewery products. The required information allows TTB to identify the use, capacity, and contents of brewery equipment and structures, as well as identify taxable brewery products and the responsible taxpayer. As such, the required information is necessary to protect the revenue and ensure effective administration of the IRC’s provisions regarding brewery operations and products. The required information also allows other industry member and the general public to identify the contents of bulk and consumer containers of beer and other brewery products. However, for the purposes of inventory control, cost accounting, equipment utilization, and product identification, TTB believes the placement by brewers of the required information on their equipment and structures, and on their bulk and consumers containers of beer and other brewery products is a usual and customary practice under taken during the normal course of business, regardless of any TTB regulatory requirements to do so.

The latest form for Marks on Equipment and Structures (TTB REC 5130/3), and Marks and Labels on Containers of Beer (TTB REC 5130/4) expires 2023-05-31 and can be found here.