Brewery / Distillery Permits & Licenses in Fishers, IN

Required for all LLCs. Online filing recommended via INBiz portal.

Applies to ALL Indiana LLCs. Filed via INBiz.

Breweries/distilleries permitted in Industrial/General, Industrial/Pedestrian, Downtown Industrial zones; special approval needed elsewhere. See UDO Chapter 4 for use standards.

Required for interior buildout, tank installation. Submit plans to Department of Business & Neighborhood Services (DBNS).

Comply with UDO Chapter 8 (height, illumination limits).

Required for flammable liquid storage (>660 gal), suppression systems. IFC Chapter 11 special hazards applies to distilleries.

Issued after zoning, building, fire inspections passed.

Distilleries classified H-3 (flammable liquids).

Required if taproom offers food service.

Separate from state-level registration.

Equipment/processes must comply; variance available.

Common for brewery/distillery raw material delivery.

Required for all employers with one or more employees in Indiana, including part-time and seasonal workers. Sole proprietors and partners are not required to cover themselves unless they elect coverage. Breweries/distilleries typically classified under NAICS 312140 (Beverage Manufacturing) for premium calculation.

Not explicitly mandated by Indiana state law for all businesses, but effectively required through local ordinances, lease agreements, and third-party contracts. Strongly recommended due to risk of property damage or customer injury. Some municipalities may require proof for business licensing.

Applies to ALL businesses using DBAs. No exam/prerequisites.

Required for brewing/selling beer. Prerequisites: zoning approval, fire/safety inspections, federal TTB permit. Effective fees as of 2023.

Required for distilling spirits. Prerequisites: federal TTB DSP permit, facility inspections, background checks. Fees current as of 2023.

Common for breweries/distilleries with taprooms. Requires manufacturer permit first. Specific types: 010 Beer Retailer, 017 Farm Winery, etc.

Applies if brewery/distillery sells cigars/vapes. Not core to alcohol ops.

Applies to most businesses; alcohol sales are taxable unless exempt.

All businesses selling tangible personal property or taxable services in Indiana must obtain a sales tax permit. Breweries/distilleries selling products directly to consumers (e.g., on-site sales, tasting rooms) are required to collect and remit sales tax. Registration is done through INtax (https://intax.in.gov).

Required for all employers with Indiana-based employees. Breweries/distilleries with employees must withhold state income tax from wages and remit it to DOR. Registration is completed via INtax.

All employers must register with the DWD to pay unemployment insurance taxes under Indiana Code § 22-4-10-2. Employers pay quarterly reports and contributions based on a tax rate assigned annually.

Indiana does not impose a separate corporate income tax on LLCs. However, Indiana imposes an Adjusted Gross Income (AGI) tax on pass-through entities. Owners must report their share of profits on individual Indiana tax returns (Form IT-40). The business itself files Form 1000S (Indiana S Corporation Return) or Form 1000 (Partnership Return) if applicable, even if no tax is due.

All breweries and distilleries must register with TTB and pay federal excise taxes under 26 U.S.C. § 5061. This includes filing Form 5110.28 (Application for Federal Basic Permit) and paying federal excise tax quarterly via Form 720. See TTB Pub 5110.38 for details.

Breweries and distilleries must file Form 720 Quarterly Federal Excise Tax Return and pay taxes under IRC § 5051 (beer) and § 5001 (spirits). Small producers may qualify for reduced rates under the Craft Beverage Modernization and Tax Reform Act.

Indiana imposes a 0.58% gross income tax on all businesses operating in the state, including LLCs. This is not based on net income but on gross receipts. Form CA-24 must be filed annually. This is distinct from federal income tax and applies regardless of entity type.

Many Indiana cities and counties require a local business license or privilege tax. For example, Indianapolis requires a Business Privilege License. Requirements vary widely; check with local auditor or clerk. Some localities assess tax based on gross receipts.

Indiana imposes a state excise tax on alcoholic beverages. Breweries pay $0.15 per gallon of beer; distilleries pay $2.00 per gallon of spirits. Tax is collected at the wholesale level but manufacturers are responsible for remittance. Filed monthly via DOR Form ALC-1.

Required under Indiana law for any vehicle registered to the business. Minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage (25/50/25). Applies to delivery trucks, tasting room shuttles, or transport vehicles used in brewery/distillery operations.

Required by the Indiana ATC for businesses holding a retail alcohol license. Often referred to as "dram shop insurance." Covers liability for incidents involving intoxicated patrons. Not required for production-only facilities without public sales.

Not statutorily mandated by Indiana for breweries/distilleries, but strongly recommended due to federal and state food safety regulations. Covers contamination, mislabeling, or injury from consumption. May be required by distributors, retailers, or contract manufacturers.

Required under Indiana Code § 36-7-25-5. A surety bond must be posted with the Indiana DOR to guarantee payment of alcohol beverage taxes. The bond amount is determined by the DOR based on projected monthly tax liability. Common for all alcohol manufacturers in Indiana.

Not required by Indiana law for breweries or distilleries. May be needed if offering consulting or training services. Not applicable to standard production and retail operations.

Required for all LLCs, especially those with employees or that file employment, excise, or alcohol tax returns. Breweries/distilleries must have an EIN to register with TTB.

Distilleries must obtain a Federal Basic Permit as a "Distilled Spirits Plant" (27 CFR Part 19). Breweries must file a Brewer's Notice (27 CFR Part 25). Both require ongoing federal excise tax payments based on production volume.

Federal excise taxes are due on removed or taxpaid withdrawals of alcohol. Small brewers receive reduced rates under the Craft Beverage Modernization and Tax Reform Act (effective 2018, extended through 2029).

Applies to all employers with employees. Brewery/distillery-specific hazards include fermentation tanks (confined spaces), pressurized systems, forklifts, and chemical exposure. Required to maintain injury logs (OSHA Form 300) if over 10 employees.

Breweries/distilleries open to the public must comply with ADA Title III, including physical access, communication, and policy modifications. Applies regardless of number of employees.

All breweries and distilleries must apply for and obtain a Federal Basic Permit from the TTB before producing or bottling alcohol. This is a federal license, not a tax, but is required before any excise tax or production activity. Renewal is required every 3 years.

Breweries and distilleries must file Form 720 quarterly and pay federal excise taxes under IRC § 5051 (beer) and § 5001 (spirits). Small producers may qualify for reduced rates under the Craft Beverage Modernization and Tax Reform Act.

Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate for >40 hours/week), and proper recordkeeping. Applies to all employers with employees engaged in interstate commerce (which includes most breweries/distilleries).

All U.S. employers must verify identity and work eligibility for employees using Form I-9. Applies to breweries/distilleries with employees. E-Verify is voluntary unless required by state law or federal contract.

Requires eligible employees to be granted up to 12 weeks of unpaid, job-protected leave annually for qualifying reasons. Most small breweries/distilleries are exempt unless they meet the employee threshold.

All domestic food facilities, including breweries and distilleries, must register with FDA. Registration must be renewed every 2 years (odd-numbered years). Required under the Food Safety Modernization Act (FSMA).

Certificate of Label Approval (COLA) required for each label or brand. Includes beer, spirits, and malt beverages. Labels must meet TTB standards for health warnings, alcohol content, and truthfulness.

Ethanol at or above 100 proof is considered a hazardous material (UN1170). Requires proper packaging, labeling, shipping papers, and employee training under 49 CFR when transporting by air, rail, or motor vehicle.

Required in addition to federal TTB permits. Must be renewed annually.

Separate from federal excise tax; must be paid monthly/quarterly based on production and sales.

Required for taprooms, tasting rooms, or on-site sales. Separate from production permits.

All domestic and foreign LLCs registered in Indiana must file an annual report with the Secretary of State. The report can be filed online and is due on the anniversary of the business’s formation date.

Breweries and distilleries must renew their liquor license annually. The ATC issues separate permits for brewing and distilling. Renewal applications are due by December 31. Fees vary based on license type: Brewer's Permit ($200), Distiller's Permit ($500), and additional endorsements may apply.

All brewers and distillers must maintain a current Federal Basic Permit (Form 5100.24 or 5100.25) with TTB. The permit must be renewed annually. No fee is charged for renewal, but failure to renew invalidates federal authorization to operate.

Brewers and distillers must pay Federal Occupational Tax (FOT) on distilled spirits and fermented beverages. Payments are due quarterly. The tax rate varies: brewers pay $18 per barrel on first 6 million barrels; distillers pay $13.50 per proof gallon. Must file Form 5000.24 (Quarterly Excise Tax Return).

Distilleries and breweries may generate hazardous waste from cleaning agents or process chemicals. Must determine generator status (conditionally exempt small quantity generator, etc.) and comply with RCRA regulations.

FTC enforces truth-in-advertising laws. Brewery/distillery advertising must be truthful and not misleading. TTB regulates alcohol labels, but FTC oversees general marketing claims (e.g., "organic," "locally sourced") not covered by TTB.

Distillers and brewers must maintain detailed production, receipt, and shipment records. TTB requires use of specific forms (e.g., TTB F 5110.27 for distilled spirits). Records must be available for inspection and retained for at least 2 years.

Breweries and distilleries may require NPDES permits for wastewater discharge or permits for hazardous waste handling. IDEM conducts inspections and requires compliance with Clean Water Act and RCRA. Only applies if operations involve regulated discharges or materials.

Local building and zoning departments may conduct periodic inspections to ensure compliance with land use, occupancy, and safety codes. Required for all commercial facilities. Frequency varies by jurisdiction.

Indiana law requires that the original alcohol beverage license be displayed in a conspicuous location visible to the public, such as near the point of sale. Applies to all licensed premises.

The Federal Basic Permit issued by TTB must be posted in a conspicuous location at the principal place of business. Required under 27 CFR §1.21.

Distilleries must pay state excise tax on all distilled spirits sold. Reports are due quarterly via IDOR’s online system. Rate is $1.00/gallon for spirits ≤ 100 proof, higher for higher proof.

All new labels for beer, malt beverages, or spirits must be submitted to and approved by TTB. Includes brand name, alcohol content, health warnings, and other mandatory disclosures.

All brewers and distillers must file Form 6050.24 annually reporting total gallons produced, sold, and used in production. Required for all permit holders.

At least one employee must be certified as a Food Protection Manager (e.g., ServSafe). Required by most local health departments for establishments serving food.

All businesses selling tangible personal property or services subject to sales tax must register with IDOR and file returns. Breweries and distilleries must collect and remit sales tax on retail sales. Filing frequency (monthly/quarterly) is assigned by IDOR based on volume.

Employers must withhold Indiana state income tax from employee wages and file Form WH-1 (Withholding Tax Return). Frequency determined by IDOR based on liability. Required for all employers with Indiana-based employees.

LLCs with employees must file quarterly Form 941 (Employer's Quarterly Federal Tax Return) and annual Form 940 (Federal Unemployment Tax). Single-member LLCs disregarded for tax purposes may not have filing obligations unless they elect corporate taxation. Multi-member LLCs taxed as partnerships must file Form 1065; S-Corps file Form 1120-S.

Employers must display the OSHA Job Safety and Health poster (OSHA 2203) in a prominent location accessible to employees. Additional state posters may be required. Federal law requires this posting regardless of state jurisdiction.

Indiana requires employers to post the 'Wage and Hour Law Poster' provided by the Indiana Department of Labor. It outlines minimum wage, overtime, and child labor laws. Must be visible to all employees.

Distillers and brewers must obtain TTB formula approval for certain products (e.g., flavored spirits, additives). This is not an annual requirement but must be completed before launching new products. Once approved, no renewal is required unless formulation changes.

All commercial facilities, including breweries and distilleries, are subject to annual fire inspections under the Indiana Fire Prevention Code. Inspections include review of exits, fire extinguishers, flammable storage, and emergency plans. Local fire departments conduct inspections; schedule determined locally.

Facilities preparing or serving food must comply with Indiana Food Code. Inspections are conducted by local health departments. Frequency depends on risk level; typically twice per year. Required only if food is served.