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The Alcohol and Tobacco Tax and Trade Bureau, statutorily named the Tax and Trade Bureau and frequently shortened to TTB, is a bureau of the United States Department of the Treasury, which regulates and collects taxes on trade and imports of alcohol, tobacco, and firearms within the United States. [1]
An example of politics at work is the recent history of US federal taxation of alcohol. [93] In 1990, faced with a rising budget deficit, Congress justified significantly higher alcohol taxes on grounds that "increasing the alcoholic beverage excise taxes could help to place some of the [social] costs of alcohol consumption on alcohol users and ...
The transportation costs per gallon were higher for farmers removed from eastern urban centers, so the per-gallon profit was reduced disproportionately by the per-gallon tax on distillation of domestic alcohol such as whiskey. The tax applied to all distilled spirits, but consumption of American whiskey was rapidly expanding in the late 18th ...
The states already overregulate alcohol. There's no need for a federal layer of red tape.
The Cullen–Harrison Act, named for its sponsors, Senator Pat Harrison and Representative Thomas H. Cullen, enacted by the United States Congress on March 21, 1933, and signed by President Franklin D. Roosevelt the following day, legalized the sale in the United States of beer with an alcohol content of 3.2% (by weight) and wine of similarly low alcohol content, thought to be too low to be ...
Generally, any statute that imposes a tax denominated explicitly as an "excise" in the United States is an excise tax law. U.S. federal statutory excises are (or have been) imposed under Subtitle D ("miscellaneous excise taxes") and Subtitle E ("Alcohol, Tobacco, and Certain Other Excise Taxes") of the Internal Revenue Code, 26 U.S.C. § 4001 ...
State, federal district or territory law prohibits selling of alcohol between midnight and 7 a.m., unless the county chooses to change the operating hours later (FS 562.14(1)); such as for Sunday morning; Ormond Beach stays open until 7 pm on Sundays. Miami-Dade County liquor stores may operate 24 hours a day.
It was created to regulate the alcohol industry after the repeal of Prohibition, replacing a previous body (the Federal Alcohol Control Administration) which did not have statutory powers. The Act still partly continues in force, underpinning the powers of the Alcohol and Tobacco Tax and Trade Bureau (TTB).