Brewery / Distillery Permits & Licenses in Cambridge, MA

Required records include production, inventory, removal, and tax payment documentation.

Annual report required thereafter ($500 fee, due by anniversary month)

Required for all active LLCs

File with Secretary of State; also register locally with city/town clerk

For brewing/producing malt beverages; prerequisite: TTB permit, zoning approval

Specialized brewery license for agricultural products

For distilling spirits; prerequisite: TTB permit, zoning approval, fire dept approval

Required from local licensing authority (city council/board)

Alcohol sales for off-premises are taxable; file monthly/quarterly

Required for tax account registration

All businesses selling tangible personal property or services subject to sales tax in Massachusetts must register. Breweries/distilleries selling directly to consumers (e.g., tasting rooms, retail) are subject to sales tax on alcohol sales. Registration includes a Certificate of Registration (Form ST-1).

Required for all employers paying wages to employees in Massachusetts. Includes withholding state income tax from employee paychecks. Registration is done via Form M-9, combined with other state registrations.

Employers must register with DUA and pay quarterly unemployment insurance taxes (UI) on the first $15,000 of each employee’s annual wages. Rate varies by experience rating; new employers pay 2.0%.

Massachusetts LLCs are pass-through entities. Owners report income on personal returns. However, Massachusetts allows an optional PTE tax at 9% of net income, which provides a credit to owners. This is not mandatory but commonly elected. If not elected, owners must file individual MA returns.

All breweries and distilleries must register with TTB, pay federal excise taxes, and post a bond. Excise tax rates: breweries – $16/hl on first 60,000 barrels, $18/hl thereafter; distilleries – $2.70/gallon for spirits under 160 proof. Filed via Form 5110.74.

All manufacturers of alcoholic beverages in Massachusetts must register with DOR and file monthly excise tax returns (Form AE-1) and pay tax. Rates: $2.50 per gallon for distilled spirits, $0.08 per gallon for beer. Due by the 20th of the following month.

Many cities and towns in Massachusetts (e.g., Boston, Cambridge, Worcester) impose an annual business privilege tax or occupational excise. For example, Boston charges $25 for home-based businesses and up to $150 for others. Must be renewed annually. Check with local clerk’s office.

Under 26 U.S.C. § 5002, small domestic distilled spirits producers may elect to defer federal excise tax until the spirits are removed from the distillery for consumption or sale. Must file TTB Form 5110.36 to elect. Increases cash flow flexibility.

Alcohol beverages are considered "food" under FSMA. Registration must be renewed every two years (odd-numbered years). Requires submission of emergency contact info and facility details via FDA’s online system.

While not a formal "reporting" system like FDA’s Reportable Food Registry, TTB requires prompt notification and recall coordination if a product is unsafe. Voluntary recalls are coordinated through TTB’s Product Recall Program.

Required for all employers with employees. Includes maintaining a safe workplace, providing hazard communication training (especially for cleaning chemicals), posting OSHA Form 300 (if 10+ employees), and reporting severe injuries. Breweries/distilleries have specific risks (boilers, confined spaces, forklifts).

All U.S. employers must verify identity and work authorization for every employee using Form I-9. Employers must retain forms for 3 years after hire or 1 year after employment ends, whichever is later.

Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours/week), proper recordkeeping, and child labor compliance. Applies to breweries/distilleries engaged in interstate commerce (which includes most).

Requires eligible employees (12 months service, 1,250 hours in past year) to be granted up to 12 weeks of unpaid, job-protected leave for qualifying reasons. Most small breweries/distilleries are exempt.

Requires physical accessibility (ramps, restrooms), communication access (policies for service animals, auxiliary aids), and website accessibility if reservations are made online. Applies to all places of public accommodation.

While not directly related to alcohol, breweries/distilleries often store diesel fuel, hydraulic oil, or cooking oil. If total aboveground storage exceeds 1,320 gallons, an EPA-certified SPCC plan is required.

Requires use of FCC-certified equipment and compliance with radio frequency regulations. Not industry-specific but relevant to taprooms offering guest internet.

Applies to all businesses. Prohibits deceptive advertising, false claims (e.g., "organic" without certification), and requires clear disclosures. For alcohol, TTB regulates label content, but FTC enforces truth-in-advertising for digital and off-label promotions.

File electronically via the Secretary of the Commonwealth’s portal. The filing deadline is the LLC’s formation anniversary; extensions are not permitted.

All manufacturers of alcoholic beverages must submit production, inventory, and removal data for the prior year. Submission is electronic via TTB’s e‑Filing system.

Renewal is filed online through the ABCC portal. The fee is based on production capacity; the $1,200 fee applies to breweries producing ≤ 15,000 gal/yr.

Register for a sales tax account (Form ST‑5) before first filing. Returns are filed electronically via MassTaxConnect.

Even if no tax is due, a zero return must be filed.

Electronic filing required via MassTaxConnect.

Reports filed electronically via MassTaxConnect.

Maintain a current certificate of insurance and display it at the place of business.

Inspection includes review of fire suppression systems, storage of alcohol, and egress routes.

Inspection covers food safety, sanitation, and proper storage of alcoholic beverages.

Submit renewal application via the DEP’s e‑Permitting system; include updated monitoring data.

Training must be documented and retained for at least 3 years.

Postings include FLSA, OSHA, EEOC, and others; must be in a conspicuous location.

Includes Minimum Wage, Paid Family and Medical Leave, and other state-specific notices.

Report total gallons produced, removed, and sold. Submission is electronic via the ABCC portal.

All dates are calendar‑year based; adjust for fiscal‑year filers accordingly.

Massachusetts breweries/distilleries classified as light manufacturing; zoning approval from local board of zoning appeals or planning board required. Specifics per city (e.g., Boston Art. 10, Table A; confirm with local zoning ordinance).

Must comply with MA State Building Code (780 CMR); includes plan review for industrial occupancy.

Requires suppression systems, hazardous materials permits for alcohol production/storage. See local fire code adoption of NFPA 1.

Even without full kitchen, may need plan review for sanitation if public tasting area. Pure production may exempt.

Verifies compliance with building, fire, zoning codes for business occupancy Group B/F-1.

Must comply with local sign ordinance (e.g., Boston Zoning Code Art. 8).

False alarm fees escalate; registration prevents service disconnection.

Common for industrial equipment; Boston Noise Ordinance Ch. 16-36.

Filed with city/town clerk where principal office located (MA Gen. Laws Ch. 110 §5).

Required for all employers with employees in Massachusetts under M.G.L. c. 152, § 25. Sole proprietors without employees are exempt. Coverage must be secured through private insurer or the assigned risk pool.

While not mandated by Massachusetts law per se, it is effectively required by the Alcoholic Beverages Control Commission (ABCC) as part of premises suitability and by landlords, municipalities, and lenders. Strongly recommended for risk management.

Not legally mandated by Massachusetts law, but essential for protection against claims of harm due to defective products. Often required by distributors, retailers, and event organizers. Regulated indirectly through tort liability under Massachusetts common law.

Required for all establishments that serve alcohol directly to consumers under ABCC guidelines. Coverage must include "dram shop" liability. While not specified in statute, it is enforced through ABCC licensing conditions and municipal approvals.

Required under Massachusetts General Laws c. 90, § 34A. Minimum liability limits: $20,000 bodily injury per person, $40,000 per accident, $5,000 property damage. Applies to trucks, delivery vans, or any business-titled vehicle.

A $100,000 surety bond is required for all manufacturer license applicants under ABCC regulations. This is a license bond guaranteeing compliance with state alcohol laws. Bond remains in effect during licensure. See 960 CMR 2.00 series.

Not legally required in Massachusetts for breweries or distilleries. May be required by third parties (e.g., consultants, event organizers). Recommended for businesses offering brewing services, training, or custom formulation work.

May be required under M.G.L. c. 21E or local wetland bylaws. Often required by lenders and insurers.

Not legally mandated, but increasingly expected by partners and insurers.

All breweries/distilleries structured as LLCs must obtain an EIN unless they are a single-member LLC with no employees and no excise tax liability. Breweries and distilleries typically require EINs due to alcohol excise tax reporting obligations.

Distilled spirits plant (DSP) permit required for distilleries; Brewer’s Notice required for breweries. Both are federal permits issued by TTB. DSP permit fee is $1,000 (as of 2023). Brewer’s Notice is free but requires bond. See TTB Form 5100.53 (DSP) and 5110.17 (Brewer’s Notice).

Federal excise taxes are imposed under 26 U.S.C. § 5001. Small brewers (<60,000 barrels/year) pay reduced rates. Small distillers (≤150,000 proof gallons/year) may qualify for reduced rates under the Craft Beverage Modernization and Tax Reform Act (effective 2018, extended through 2029).

Reports are submitted electronically via the ABCC portal.

Includes all income statements, expense receipts, payroll records, and tax returns.