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Tax Strategies for Breweries: Leasing vs. Buying Kegs, Choice of Entity, R&D Credit, Excise and Other Taxes

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Thursday, July 6, 2023

Recorded event now available

or call 1-800-926-7926

This course will address general business decisions, the taxes paid that are specific to beverage alcohol industries, and the incentives available for brewery owners and advisers. Our brewery experts will focus on steps to minimize taxes and maximize profits for these businesses.


There are unique tax opportunities available for breweries. During the pandemic, certain brewery business models thrived while others suffered greatly. Breweries are ideal candidates for recent economic relief and powerful existing tax incentives.

Tax problems can stack up quickly for breweries. Many materials, such as kegs, must either be leased or purchased, new product lines developed, and barrel-aging often prevents the immediate opening of these businesses. Simultaneously, breweries are prime candidates for cost segregation, whether leasing or owning property, and research and development credits may be available for new lines and brands.

Because they operate in a highly regulated industry, breweries are subjected to additional layers of tax, including excise alcohol tax, sales, and specific state and local taxes. With interest in this industry continuing to grow, tax practitioners need to stay abreast of the unique taxes, incentives, and caveats that apply to this regulated environment.

Listen as our panel of craft beer business and tax experts points out tax considerations of opening, exiting, and operating a brewery.



  1. Breweries: an introduction to the industry
  2. General business strategies
  3. Tax saving opportunities
    1. Cost segregation
    2. Research and development credits
    3. Pandemic relief
  4. State, local, and other taxes
  5. Best practices


The panel will review these and other critical issues:

  • Strategizing new lines, equipment purchases, and acquiring kegs
  • How breweries are ideally suited for the research and development credit
  • Handling taxes applicable to the beer industry, including alcohol excise and sales and use taxes
  • Structuring considerations for craft brewers
  • Pandemic relief available to beer makers
  • New federal rules for the treatment of R&D expenses, and the strategies and credits breweries can use to reduce taxes


Harbin, Josh
Josh Harbin, CPA

Senior Manager
Moss Adams

Mr. Harbin has worked in public accounting since 2012. He specializes in tax credits and incentives, including federal...  |  Read More

Knutson, Lawrence
Lawrence Knutson, CPA

Plante & Moran

As a leader with the firm’s tax solutions group, Mr. Knutson assists both closely held and public clients with...  |  Read More

Steele, Liddy
Liddy Steele, JD, LLM

Senior Manager
Moss Adams LLP

Ms. Steele has significant experience helping companies identify, increase, document, and support claims related to...  |  Read More

White, Derek
Derek White

Withum Smith+Brown

Mr. White has over 16 years of experience specializing in ASC 740 and associated income tax footnote disclosures for...  |  Read More

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