Contract Brewing: Legal, Accounting, and Excise Tax Aspects

Craft Brewers Conference 2022
Location: Minneapolis, MN
Speakers: Shauna Barnes, Matthew Osterman, Jennifer Owen, Maria Pearman

The world of contract brewing presents many legal, accounting, and marketing implications. How do you structure pricing and costs for a profitable business? What are the risks of losing eligibility for the lower $3.50 excise tax rate? Does beer that is contract manufactured require different label disclosures? This session will present perspectives from brewers who have a robust contract brewing practice, and an attorney and CPA with expertise in the brewing industry.

Learning Objectives:

  • Review the differences between contract production versus alternating proprietor arrangements
  • Contrast gross margins between contract manufactured versus self-manufactured beer
  • Learn how single taxpayer rules can impact lower excise tax rate eligibility
  • Recognize labeling and marketing considerations for contract manufactured beer

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