Distilled Spirits Plant (DSP)
A Distilled Spirits Plant (DSP) is a facility federally permitted by the TTB to produce, process, or store distilled spirits. Every legal U.S. distillery operates under a DSP permit.
In short: A Distilled Spirits Plant (DSP) is a facility federally permitted by the TTB to produce, process, or store distilled spirits. Every legal U.S. distillery operates under a DSP permit.
A DSP must file operational reports and an excise tax return, maintain bond coverage on spirits in storage, and keep records that reconcile to physical inventory. Software that builds those reports from day-to-day activity keeps a DSP audit-ready by default.
How do you get a DSP permit?
A prospective distillery registers the plant and applies for its federal basic permit through TTB Permits Online, covering the premises, equipment, security, and bond. State manufacturing licenses are separate and most states will not issue one until the federal permit exists, so the DSP application is the first regulatory gate a new distillery clears.
What records must a DSP keep?
A DSP keeps daily records of production, storage, and processing operations, files the three monthly operational reports (5110.40, 5110.11, 5110.28) and the excise return (5000.24), and retains records for TTB inspection. The defining discipline is that the records, the reports, and the physical inventory must reconcile with each other.
Tracking this in a spreadsheet? Spirit Sight records it where it happens and builds inventory, compliance, and the books from the same entry. See it on a demo.
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