Application for an Industrial Alcohol User Permit

The Internal Revenue Code (IRC) at 26 U.S.C. 5271 authorizes the Secretary of the Treasury to prescribe regulations requiring persons using tax-free alcohol for certain nonbeverage purposes (hospitals, laboratories, research centers, etc.) and persons using or dealing in specially denatured spirits (alcohol and/or rum) to apply for and receive a permit to do so prior to commencing business. Under that authority, the TTB regulations prescribe the use of TTB F 5150.22 as the application form for dealers or users of specially denatured spirits (alcohol/rum) (see 27 CFR 20.41) and for users of tax-free alcohol (see 27 CFR 22.41). TTB uses the information reported on the form to, among other things, determine the eligibility of the applicant to engage in certain operations involving specially denatured or tax-free alcohol, the location of the business or entity, and whether the operations will be in conformance with Federal laws and regulations.

The latest form for Application for an Industrial Alcohol User Permit expires 2021-02-28 and can be found here.

Application for an Industrial Alcohol User Permit (Private Sector)

Federal Enterprise Architecture: Law Enforcement - Substance Control

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