On August 12, 2019, the Alcohol and Tobacco Tax and Trade Bureau (TTB) published its updated Formula and Process for Nonbeverage Product, TTB Form 5154.1. The Nonbeverage Product approval process is critical to obtain “drawback” (a refund) on most of the alcohol excise tax on distilled spirits used to make such products deemed “unfit for beverage purposes.” The Nonbeverage Formula Form accordingly is important to producers of flavorings and extracts, soft drink concentrates and other non-beverage products made using potable alcohol. Nonbeverage drawback claimants, using the Formula Form, must show that taxpaid distilled spirits were used in the manufacture of a product unfit for beverage use. Today, most formulas are submitted online, although TTB’s National Laboratory in Maryland can still accept paper submissions. Notable features of the new form include: Previously, the Nonbeverage Formula Form requested information specifically if the finished product...

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