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The Alcohol and Tobacco Tax and Trade Bureau, shortened to Tax and Trade Bureau or TTB, is a bureau of the United States Department of the Treasury. On January 24, 2003, the Homeland Security Act of 2002 (the Act) split functions of the Bureau of Alcohol, Tobacco and Firearms (ATF), into two new organizations with separate functions. First, the Act established The Alcohol and Tobacco Tax and Trade Bureau (TTB) under the Department of the Treasury. Second, the Act transferred certain law enforcement functions from Treasury to the Department of Justice. The ATF was transferred to the Justice Department and was renamed the Bureau of Alcohol, Tobacco, Firearms and Explosives.

TTB's Field Operations are organized into five divisions (see Organizational Chart):

1) / National Revenue Center - TTB's National Revenue Center reconciles returns, reports, and claims; screens applications and promptly issues permits; and provides expert technical assistance for industry, the public and government agencies to ensure fair and proper revenue collection and public safety.

2) / Risk Management - The Risk Management Staff within the Office of Field Operations of the Alcohol and Tobacco Tax and Trade Bureau (TTB) develops, implements, and maintains monitoring programs for collecting the revenue due the Federal Government and protecting the public, and ensures resources are effectively used.

3) / Tax Audit - Our mission is to verify the proper payment of alcohol, tobacco, firearms and ammunition excise taxes and ensure compliance with laws and regulations by taxpayers in a manner that protects the revenue, protects the consumer, and promotes voluntary compliance.

4) / Trade Investigations - The Trade Investigations Division (TID) is comprised of investigators who ensure industry compliance with the laws and regulations administered by the Alcohol and Tobacco Tax and Trade Bureau (TTB). TID’s investigators: --Ensure only qualified applicants are granted permits to engage in the production and distribution of alcohol and tobacco; --Investigate allegations of trade practice violations in the marketplace; --Examine Certificates of Label Approvals (COLAs) to deter unauthorized usage; --Promote voluntary compliance with the laws and regulations enforced by TTB; --Prevent misleading labeling and advertising of alcohol beverages; --Ensure public safety by responding to credible information suggesting a health-related contamination or adulteration of an alcohol product; and --Conduct investigations of suspected alcohol or tobacco tax evasion.

5) / Tobacco Enforcement Division - The mission of the Tobacco Enforcement Division is to protect the revenue and promote voluntary compliance by monitoring the domestic tobacco trade, ensuring only qualified applicants enter the tobacco trade, ensuring compliance with the tax laws relating to tobacco, and facilitating TTB’s enforcement functions in cases of non-compliance.

Also see / Advertising, Labeling, and Formulation Division (ALFD) - TTB’s Advertising, Labeling, and Formulation Division (ALFD) implements and enforces a broad range of statutory and compliance provisions of the Internal Revenue Code (IRC) and the Federal Alcohol Administration Act (the Act). The Act requires importers and bottlers of beverage alcohol to obtain certificates of label approval or certificates of exemption from label approval (COLAs) for most alcohol beverages prior to their introduction into interstate commerce. ALFD acts on these COLAs to ensure that products are labeled in accordance with Federal laws and regulations.

ALFD also examines formulas for wine and distilled spirits, statements of process, and pre-import applications filed by importers and proprietors of domestic distilled spirits plants, wineries, and breweries for proper tax classification and to ensure that the products are manufactured in accordance with Federal laws and regulations.

• American Viticultural Area
• Alcohol advertising
• Tobacco advertising

• / Tax and Trade Bureau website
• / History of TTB
• / Alcohol, Tobacco, Firearms and Explosives website
• / National Conference of State Liquor Administrators (all state administrators)

v • d • e  Agencies under the United States Department of the Treasury
Alcohol and Tobacco Tax and Trade Bureau • Bureau of Engraving and Printing • Bureau of the Public Debt • Community Development Financial Institution Fund • Financial Crimes Enforcement Network • Financial Management Service • Treasury Inspector General for Tax Administration • Internal Revenue Service • Office of the Comptroller of the Currency • Office of Thrift Supervision • United States Mint

Alcoholic beverage authorities of the United States
Federal authorities: Alcohol and Tobacco Tax and Trade Bureau | Bureau of Alcohol, Tobacco, Firearms and Explosives Defunct: Federal Alcohol Administration
State authorities: Alabama*: Alcoholic Beverage Control Board | Alaska: Alcoholic Beverage Control Board | Arizona: Department of Liquor Licenses and Control | Arkansas: Alcoholic Beverage Control Division | California: Department of Alcoholic Beverage Control | Colorado: Liquor Enforcement Division | Connecticut: Liquor Division | Delaware: Alcoholic Beverage Control Commission | Florida: Division of Alcoholic Beverages and Tobacco | Georgia: Alcohol and Tobacco Tax Unit | Idaho*: Alcoholic Beverage Control and Idaho State Liquor Dispensary | Illinois: Liquor Control Commission | Indiana: Alcoholic and Tobacco Commission | Iowa*: Alcoholic Beverages Division | Kansas: Division of Alcoholic Beverage Control | Kentucky: Office of Alcoholic Beverage Control | Louisiana: Office of Alcohol and Tobacco Control | Maine*: Bureau of Liquor Enforcement | Maryland: Alcohol and Tobacco Tax Bureau | Massachusetts: Alcoholic Beverage Control Commission | Michigan*: Liquor Control Commission | Minnesota: Liquor Control Division | Mississippi*: Office of Alcoholic Beverage Control | Missouri: Division of Alcohol and Tobacco Control | Montana*: Liquor Licensing | Nebraska: Liquor Control Commission | Nevada: Department of Taxation | New Hampshire*: Liquor Commission | New Jersey: Division of Alcoholic Beverage Control | New Mexico: Alcohol and Gaming Division | New York: Division of Alcoholic Beverage Control, State Liquor Authority | North Carolina*: Alcoholic Beverage Control Commission | North Dakota: Alcohol Beverage Control | Ohio*: Division of Liquor Control | Oklahoma: Alcoholic Beverage Law Enforcement Commission | Oregon*: Liquor Control Commission | Pennsylvania*: Liquor Control Board | Rhode Island: Liquor Control Administration | South Carolina: Alcoholic Beverage Licensing | South Dakota: Special Tax Division | Tennessee: Department of Revenue | Texas: Alcoholic Beverage Commission | Utah*: Department of Alcoholic Beverage Control | Vermont*: Department of Liquor Control | Virginia*: Department of Alcoholic Beverage Control | Washington*: Liquor Control Board | West Virginia: Alcohol Beverage Control Administration | Wisconsin: Department of Tax and Revenue | Wyoming: Department of Revenue
Territorial authorities: District of Columbia: Alcoholic Beverage Control Board
Local authorities: Hawaii County, Hawaii: Office of Liquor Control | City and County of Honolulu: Liquor Commission | Kauai County, Hawaii: Department of Liquor Control | Maui County, Hawaii: Department of Liquor Control | Montgomery County, Maryland*: Department of Liquor Control An * indicates an alcoholic beverage control state or county.