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TTB Alcohol Tax Bond Guide Bond Overview Purpose: To hold alcohol businesses financially liable for paying federal taxes Who Needs It: Alcohol-related businesses including breweries, distilleries, wineries, exporters and more that owe $50,000+ in annual excise taxes Regulating Body: The Alcohol and Tobacco Tax and Trade Bureau (TTB) Required Amount: Based on annual excise tax liability for the previous calendar year Premium Rates: Credit-based, typically 110% of the total bond amount Read on to learn more about how alcohol tax bonds work at the federal, state and local levels