Parallel Products, The Waste Management and Resource Recovery Experts

Parallel Products, Protecting America's Best Brands

As the leader in resource management, Parallel Products has been serving the brewing, spirits and wine industries for 20 years.

Dated products, damaged and recalled goods... all these disposal problems have one thing in common; they cost the manufacturers, wholesalers and distributors money.

As your partner in environmental management, Parallel Products offers you immediate, cost effective and environmentally sound solutions towards handling and disposing of distressed packaged goods as well as residual liquids and solids. Our resource recovery services include:

Consultation
Customs and T.T.B. mediation
Administrative scheduling and handling of licensed disposal
Complete off-site destruction services
Legal affidavits of destruction
Excise tax drawback benefits

Parallel Products facilities are all fully licensed by the Bureau of Alcohol, Tobacco and Firearms as Distilled Spirits Plants and Bonded Cellars. Alcohol bearing by-products can be received and processed at any of the following locations:

Rancho Cucamonga, CA (T.T.B. No. DSP-CA-172 / B.W.C. - CA - 5629)
Louisville, KY (T.T.B. No. DSP-KY-420 / B.W.C. - KY - 25)

Filing for a Federal Excise Tax Return

What We Need To Know From You

IF BEER:

No. of Cases or Bottles/Cans
No. of Bottles/Cans per Case
No. of Kegs
Container Size
Product Name
Domestic or Import

IF SPIRITS:

No. of Cases or Bottles
No. of Bottles per Case
Container Size
Proof
Product Name
Domestic or Import
Percent of Caribbean Rum

IF WINE:

Qty. of Wine Under 14%
Qty. of Wine 14% - 20%
Qty. of Wine 21% - 24%
Qty. of Sparkling Wine
No. of Cases or Bottles
No. of Bottles per Case
Container Size
Product Name
Domestic or Import

NOTES:

Excise Tax on Imports can be recovered in some cases but not all.
Wines should be separated by percentages and the tax rate paid.
All above information must accompany loads to be destroyed.

Excise Tax Filing And Destruction Procedures For Beer

1. The distributor or brewery faxes a copy of the B.O.L., or a letter providing a description of the beer to be destroyed (as stated above) to Parallel Products. Click here for contact information.

2. Parallel Products, in turn, faxes the B.O.L. or letter to the corporate revenue department of the applicable Producer/Brewer. The revenue department then faxes a 'letter of intent' to the T.T.B. for destruction of the product. Once approved, the T.T.B. sends the approval back to the revenue department and the revenue department faxes Parallel Products a copy of the approved notice of intent.

3. The beer is then shipped to Parallel Products to be destroyed.

4. Upon destruction, Parallel Products invoices the distributor or brewery. Included with the invoice is a copy of the approved letter of intent and a legal Affidavit of Destruction from Parallel Products (see example).

5. The distributor will then be credited for Federal Taxes through their Producer/Brewer.

6. The distributor then uses the T.T.B. approved letter and Parallel Products' legal affidavit to recover any state tax paid, which can be deducted from the distributor's next payment.

Excise Tax Filing And Destruction Procedures For Spirits and Wine

1. The producer notifies Parallel Products of the material to be destroyed and provides a description of the product as stated above. Click here for contact information.

2. The spirits or wine is then shipped to Parallel Products.

3. Parallel Products secures permission for its destruction from the T.T.B. and files excise tax returns on behalf of the spirits or wine producer.

4. Returned monies are forwarded directly to the producer by Parallel Products along with a legal Affidavit of Destruction. (see example).

NOTE: Parallel Products must receive approval for the destruction of a product before Parallel Products can destroy it. Each T.T.B. Regional Office operates differently. It may take longer for one office to approve a destruction than another.