To illustrate where different sparkling operations show on the TTB Report, we created a scenario where already fermented wine was brought in in bulk, tiraged, and disgorged within a single month.
Although our scenario is unlikely in the real world, we created it to show all three operations on the 5120.17 for a single month.
Suppose we received 10,000 gallons of sparkling wine in bulk . When we recorded the bulk intake, the tax class is under 14% and the tax class is set to Sparkling Wine.
Next, we perform a tirage operation for 350 bottles produced by fermentation and bottled with a small loss.
We then disgorge against the tirage group to move the sparkling wine from bulk to bottled in vintrace.
Here’s how the three operations show in the TTB Report:
- Line 7, column e shows our initial intake of 10000 gallons.
- Line 13, column e shows our disgorged amount.
- Line 20, column e shows our small loss on tirage.