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Both. FEDERAL AGENCIES ALCOHOL AND TOBACCO TAX AND TRADE BUREAU NATIONAL REVENUE CENTER 550 Main St., Ste. 8002, Cincinnati OH 45202 (877) 882-3277 www.ttb.gov The TTB handles the federal permit applications, collects alcohol, tobacco, firearms and ammunition excise taxes, and regulates this industry. INTERNAL REVENUE SERVICE (IRS) 450 Golden Gate Ave., 1st Floor, San Francisco CA 94102-3400 (415) 522-4061 (800) 829-4933 www.irs.gov The IRS issues federal tax identification numbers to corporat.

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