The documents must be submitted to the TTB to become an alternating cellar: access to restaurants. TTB found that, in some agreements for alternating breweries, host breweries require breweries to accept the exclusion of breweries. When a brewery does not have access to the brewery`s sites, that person is excluded from the actual production of beer and therefore cannot comply with the legal and regulatory definition of a brewery as the person who makes beer for sale. The TTB does not authorize changing brewery agreements that include, as part of the agreement, a condition prohibiting the brewer or its staff from accessing the brewery`s sites. However, the lesser-known practice, alternating successions, gained recognition as an alternative to contractual brewing. As part of this practice, a “host” and a “tenant” share the production area owned (or leased) by the “host” (or leased) brewer. This practice alternating with the licensee, which is also available to vineyards and cider producers, is where, in the event of brewing, a “host” brewer who is the party that leases or owns the brewery`s site and a “tenant” brewer, which is the party that pays the “Wirt” Brauer for the use of the brewery`s site and its breweries. Each brewery must receive its own TTB Brewer`s Permit and a brewery license from the Massachusetts Beverage Alcoholics Control Commission (“ABCC”). Finally, of course, the tax savings of the smallest production credit in the profitability of the creation of a winery AP. Keep in mind, however, that although tax reduction strategies are a respected part of the “American way”, the TTB has a legitimate right to question the AP applications that are the main motivation for tax savings – you must always have a legitimate business purpose other than tax savings. Such an agreement allows a “host” brewer to use excess production capacity and gives a new “tenant” a brewer who may not be willing to make a full investment in the purchase of a brewery to access otherwise difficult equipment. From a licence perspective, any existing brewery wishing to enter into this agreement must amend its TB registration for use by more than one brewery and obtain similar authorization from the ABCC.
There must be a written “replacement-owner agreement” between the parties, which tTB and ABCC will review. Under this agreement, each party declares its production individually and must pay its own taxes to the TTB and reserve its own prices with the ABCC.