Brewery / Distillery Permits & Licenses in Provo, UT

Renewal every 5 years for $22; applies to all businesses using DBAs.

Required for all LLCs. Annual renewal report required separately.

Applies to all LLCs; must be filed online.

Specific to brewery operations; federal TTB permit prerequisite. Updated fee schedule effective FY2025.

Specific to distillery operations; federal TTB permit prerequisite. Updated fee schedule effective FY2025.

Required for brewery/distillery taprooms or on-site consumption areas.

Required if collecting sales tax; applies to most businesses including breweries/distilleries selling products.

Required for all businesses selling tangible goods or certain taxable services in Utah. Breweries and distilleries must collect sales tax on retail sales of beer, spirits, and merchandise. Registration is done through the Utah Tax Commission’s online portal.

Mandatory for employers in Utah. Applies to all businesses with employees. Employers must withhold state income tax from employee wages and remit it to the Utah State Tax Commission.

All employers in Utah must register with Utah Workforce Services and pay unemployment insurance (UI) tax. Rate varies by employer experience rating; new employers pay 1.5% on first $41,800 of each employee’s wages (2024 rate).

Breweries and distilleries must register with TTB and pay federal excise taxes under 26 U.S.C. § 5000. Must file Form 720 quarterly. Rates: Beer = $16–$18 per barrel; Spirits = $13.50 per proof gallon annually (first 10,000 gallons at reduced rate).

Breweries and distilleries must obtain a manufacturer license and file monthly excise tax returns (Form 9900101). Tax rates: Beer = $0.77 per gallon; Spirits = $3.77 per gallon (2024 rate).

All businesses operating as LLCs or corporations in Utah must file the franchise tax return (Form TC-20A). Based on net income or capital, minimum tax is $100. Due annually.

Most cities in Utah (e.g., Salt Lake City, Ogden, St. George) require a local business license or privilege tax. Fees and requirements vary. For example, Salt Lake City charges $50/year for a basic license. Must be renewed annually.

Required for all businesses operating within Salt Lake City limits. Brewery/distillery classified under "manufacturing" or "retail with alcohol.

A $1,000 surety bond is required for all alcoholic beverage licenses issued by the DABC. The bond ensures compliance with Utah’s Alcoholic Beverage Control Act. Issued through a licensed surety; valid for the life of the business unless canceled.

Not mandated by Utah law, but typically required by lenders or landlords. Covers damage to brewing/distilling equipment, inventory, and buildings. Highly recommended due to high-value assets and fire risks.

Not legally required in Utah. May be relevant if offering consulting services (e.g., contract brewing advice), but not standard for production breweries/distilleries. General liability typically covers most operational risks.

All breweries/distilleries structured as LLCs must obtain an EIN from the IRS regardless of employee count if they produce alcohol subject to TTB regulation. Required for TTB permit application.

Breweries and distilleries must register with TTB and pay federal excise taxes under 26 U.S.C. § 5001. Must file Form 720 (Quarterly Federal Excise Tax Return) and Form 5000.24 (Notice of Registration).

All breweries and distilleries must obtain a Federal Basic Permit (Form TTB F 5100.51) under 27 CFR Part 24 (beer) or Part 19 (distilled spirits). Includes fingerprinting, bond requirement ($1,000–$500,000 based on production), and detailed facility plans.

Breweries/distilleries must comply with general industry standards (29 CFR 1910), including hazard communication, machine guarding, confined space entry (fermentation tanks), and respiratory protection. Required to display OSHA poster (Form 2204).

Must comply with Industrial (I) or Commercial Mixed-Use zones; alcohol production often restricted to IG zone (SLCC Title 21A).

Requires plans review for industrial processes; effective fee schedule updated 2023.

Comply with SLCC Chapter 21A.58 Sign Regulations.

Required for any public food/beverage handling; breweries with taprooms need this.

Distilleries require Type 1 Hazmat permit for alcohol production.

Separate from zoning CO; fire and building approval required.

Required per adopted IFC Section 907.

May include parking/traffic review if >50 attendees.

Variance permit required for live music or loud processes.

Must provide 1 space/200 sq ft retail + loading for deliveries.

Required for all employers with one or more employees in Utah, including part-time and minor employees. Sole proprietors and partners may elect out. Brewery/distillery operations are classified under NAICS 312120 (Breweries) or 312130 (Distilleries), which are considered moderate-risk by the commission.

Not legally required by Utah state law, but strongly recommended. Often contractually required by leases, distribution agreements, or event participation. May be required by local municipalities for occupancy permits.

Utah law requires all motor vehicles registered to a business to carry minimum liability coverage: $25,000 bodily injury per person, $65,000 per accident, $15,000 property damage (25-15-2-101). Applies to delivery trucks, tasting room shuttles, or any company vehicle.

Mandated by DABC for all licensees who serve alcohol directly to consumers. Required as part of the liquor license application. Coverage must include dram shop liability. Minimum recommended: $1 million per incident.

Not legally required by Utah, but strongly recommended for breweries/distilleries that produce and sell consumable products. Covers claims related to contamination, labeling errors, or illness. Often required by distributors or retailers.

Utah sales tax licenses do not require periodic renewal but remain active as long as the business files returns and remits taxes. However, the Tax Commission may deactivate inactive accounts. Brewery/distillery operations require sales tax license for retail sales.

Businesses with employees must register for employer withholding tax and file Form TC-720Q quarterly. No renewal required, but ongoing compliance with filing and payment is mandatory.

EIN is a one-time assignment, but ongoing compliance includes filing Form 941 (quarterly), Form 940 (annually), and issuing W-2s. Applies only if the brewery/distillery has employees.

Employers with 10 or more employees must maintain OSHA Form 300 (Injury and Illness Log) and post a summary (Form 300A) from February 1 to April 30 annually. Electronic submission may be required based on industry and size.

ADA Title III applies to places of public accommodation. Breweries/distilleries with customer-facing operations must ensure accessibility in entrances, restrooms, counters, and seating. Applies regardless of number of employees.

SPCC rule (40 CFR Part 112) applies to facilities with potential to discharge oil into navigable waters. Common in breweries/distilleries using large boilers, generators, or fuel storage. Plan must be certified by professional engineer unless self-certifiable under 40 CFR 112.3(g).

Federal UST regulations (40 CFR Part 280) apply to tanks holding at least 110 gallons of regulated substance. Distilleries using ethanol storage or fuel tanks may be subject. Note: Utah may have stricter UST rules.

FTC enforces against deceptive advertising under Section 5 of the FTC Act. Applies to all marketing, including websites, social media, and labels. Must substantiate claims (e.g., 'organic,' 'local,' 'low calorie'). Works in conjunction with TTB labeling rules.

All beer and spirits labels must be submitted via TTB Form 5100.31 (COLA application). Requires ingredient disclosure, health warnings, and compliance with TTB guidelines. Mandatory for interstate and intrastate sales.

All U.S. employers, including breweries/distilleries, must complete Form I-9 for each employee to verify identity and work authorization. Must retain for 3 years after hire or 1 year after employment ends, whichever is later.

Required posters include Utah Minimum Wage, OSHA Rights, Utah Antidiscrimination Notice, and Family Medical Leave. Must be displayed in a conspicuous location accessible to employees.

All bottled or canned beer must have an approved Certificate of Label Approval (COLA) via TTB Form 5100.31. Labels must be submitted prior to distribution. Ongoing compliance required for any label changes.

Commercial properties, especially those with flammable materials (e.g., alcohol, propane), are subject to annual fire safety inspections. Frequency varies by municipality. Includes review of exits, fire extinguishers, and storage practices.

If the brewery/distillery operates a taproom with food service, it is subject to routine health inspections. Inspections ensure compliance with food safety, sanitation, and employee hygiene standards.

Initial inspections are required for occupancy. Ongoing inspections may occur if modifications are made to the structure, electrical, or plumbing systems. Not typically recurring unless changes occur.

Breweries must file Form BT-1 monthly to report and pay state beer excise tax. Applies only to beer production, not distilleries.

All breweries and distilleries must file Federal Excise Tax returns (Form 5000.24) semi-monthly. Taxes are based on production volume. Distilleries pay higher rates than breweries.

Breweries and distilleries must maintain detailed records of production, packaging, distribution, and taxpaid withdrawals. Records must be available for TTB inspection at any time. Includes Brewer’s Report (Form 5130.9) and other logs.

The Utah ABC license must be posted in a conspicuous location on the premises, visible to customers. Applies to all licensed premises, including breweries and distilleries with on-site sales.

Breweries must file TTB Form 5130.9 (Annual Brewer’s Report) by January 31 each year, reporting prior year production, taxpaid withdrawals, and other data. Required even if no production occurred.

All businesses operating in Utah must file an annual Business Privilege Tax return (Form TC-20A). The tax is based on gross revenue from Utah sources. Due April 15 each year.

Applies minimum wage ($7.25/hour federally), overtime (1.5x for hours over 40/week), recordkeeping, and child labor rules. Utah follows federal FLSA standards. Applies to all employees including taproom staff.

Requires eligible employees (12 months, 1,250 hours) to be granted up to 12 weeks of unpaid, job-protected leave annually for qualifying reasons. Posting and recordkeeping required.

Under the Food Safety Modernization Act (FSMA), all facilities that manufacture, process, pack, or hold food for consumption in the U.S. must register with FDA (Form FDA 3537). Beer is considered a food product. Registration must be renewed every 2 years during even-numbered years.

FDA requires nutrition facts labeling on packaged foods. While TTB governs alcohol content, FDA requires nutrition labeling (calories, carbs, etc.) on bottled/canned beer sold in grocery or retail stores. Draft-only sales may be exempt.

DOT 49 CFR Parts 100–185 require training, labeling, and documentation for shipping hazardous materials. Applies to distilleries shipping high-proof spirits or ethanol. Beer generally not regulated unless >24% ABV.

All Utah LLCs must file an annual report with the Division of Corporations. The report confirms business information such as principal address, registered agent, and management structure. Failure to file may lead to dissolution of the entity.

All alcohol manufacturing and retail licenses issued by DABC must be renewed annually by December 31. This includes Brewery and Distillery On-Premises Retail licenses. Renewal is completed through the DABC online portal.

All breweries and distilleries must renew their Federal Basic Permit (Form TTB F 5100.24) each year by January 31. The renewal is submitted electronically via Permits Online. Fee is based on production volume.