Artisan Spirit: Fall 2018

Page 91

It’s In There Inventory Certification, Losses and Shortages

WRITTEN BY JIM MCCOY

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s the distiller becomes familiar with the “bible” of rules found in the Federal regulations, they will find the basics: monthly reporting, paying taxes, basic records requirements, transfer in bond approvals, etc. The TTB website does have plenty of information which can help to decipher the mysteries of how to be a compliant distillery operator. Within this realm of complex rules, there are things that are important to know and which have specific requirements the distiller should be aware of and comply with. In this article we will briefly try to illuminate the physical inventory record, reconciliation and certification requirements, and rules for dealing with losses and shortages.

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