The world of contract brewing presents many legal, accounting, and marketing implications. How do you structure pricing and costs for a profitable business? What are the risks of losing eligibility for the lower $3.50 excise tax rate? Does beer that is contract manufactured require different label disclosures? This session will present perspectives from brewers who have a robust contract brewing practice, and an attorney and CPA with expertise in the brewing industry.

Learning Objectives:

• Review the differences between contract production versus alternating proprietor arrangements
• Contrast gross margins between contract manufactured versus self-manufactured beer
• Learn how single taxpayer rules can impact lower excise tax rate eligibility
• Recognize labeling and marketing considerations for contract manufactured beer