Earlier this week the Trump Administration presented its Fiscal Year 2019 Budget Proposal. While many portions of a president’s proposed budget do not get enacted, such proposals provide insight into the thinking of the administration. With respect to the alcohol beverage industry, the budget proposal would transfer to the Alcohol and Tobacco Tax and Trade Bureau the remaining (criminal) authority the old Bureau of Alcohol, Tobacco & Firearms (ATF) has over alcohol beverages, stating: ATF would transfer the entirety of its alcohol and tobacco regulatory and enforcement responsibilities to the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the Department of the Treasury. View Full Post
On Thursday evening, February 1, the Alcohol and Tobacco Tax and Trade Bureau (TTB) released additional FAQ guidance on the alcohol excise tax provisions of the 2018 tax reform (the Tax Act). Imports: Echoing a January 31 pronouncement by Customs and Border Protection, TTB has instructed importers to continue paying the full rate of excise tax until it can establish the procedures by which foreign producers can assign their tax credits to US importers. View Full Post
Ruling in the Asahi Beer Class Action Last month the US District Court for the Central District of California issued an order in the Shalikar v. Asahi Beer U.S.A., Inc. false advertising class action case. Like many similar cases, Shalikar alleges that the plaintiffs, as representatives of a purported class of consumers, were deceived into paying more for Asahi beer because they believed the beer was made in Japan when, in fact, the beer sold in the United States was produced in Canada. View Full Post
Today’s off-premises retail landscape is dominated by large chains that rely on practices generally known as category management to maximize the profitability of their stores. Some of the activities falling under the category management umbrella require close interaction between the retailer and the producers, importers, or distributors supplying them product. View Full Post