Orozco Consulting Group

The U.S. government has paused the tariffs on most French, Spanish and German wines, bringing economic relief to European winemakers, American merchants and wine consumers, at least for four months. The suspension, announced by the Office of the United States Trade Representative today, is intended to ratchet down tensions as the U.S. and European Union negotiate a solution to a long fight over government aid to airplane manufacturers.

The Craft Beverage Modernization Act (CBMA) provisions of the U.S. Internal Revenue Code provide for reduced rates or tax credits for beer, wine, and distilled spirits produced in or imported into the United States. These CBMA tax benefits are limited in quantity for each producer, including foreign producers. Foreign producers utilize these CBMA tax benefits by assigning them to U.S. importers of their products. U.S. importers pay the Federal excise tax on imported beer, wine, and distilled spirits, and must receive an assignment of the CBMA tax benefits from the foreign producer to take advantage of the CBMA tax benefits.

A change in the law transferred responsibility for administering the CBMA tax benefits for imported alcohol from CBP to TTB beginning with products entered for consumption in the United States on or after January 1, 2023.

The law also changed the way in which importers will take advantage of tax benefits assigned to them. Starting January 1, 2023, importers who want to take advantage of assigned tax benefits must pay the full tax rate to CBP and then subsequently submit a claim to TTB for a refund.

As a reminder, Florida Law section 212.133, Florida Statutes requires every Florida licensed manufacturer, wholesale, or distributor that sell alcoholic beverages and/or tobacco products to any retailer in this state must file an annual information sales report with the Florida Department of Revenue. This report is due by September 30, 2021. Failure to comply will result in a penalty of $1,000 for each month the report is late.

Over 30 years of tax and regulatory compliance experience

Before founding Orozco Consulting Group, Will served 15 years as a Senior Tax Audit Administrator for the State of Florida Division of Alcoholic Beverages and Tobacco. In addition to that service, he served terms as Lt. Governor and Governor for the Federation of Tax Administrators Tobacco Tax Section and also trained at the Federal Law Enforcement Training Academy in Glynco, GA.

Since leaving the Division of Alcoholic Beverages and Tobacco, Will has provided Manufacturers, Importers, and Distributors consulting services regarding the many State and Federal laws regulating the Alcoholic Beverage and Tobacco industries today. He has also been called upon to serve as an expert witness and assist legal teams with various State and Federal tax, civil, and administrative cases.

William Orozco, President and CEO of Orozco Consulting Group has been inducted into Who's Who of America 2023-2024 and the Orozco Consulting Group has been nominated for the Corporate Vision Education and Training Award for 2023.

He specializes in assisting his industry clients with:

• Obtaining proper licensing.
• Audit representation
• Employee training regarding State & Federal regulations
• Establishing internal controls, policies, and procedures to ensure compliance with the Federal and State taxes, guidelines, and regulations
• Serving as an expert witness
• Providing expert advice for international clients

I have known Will Orozco for approximately fifteen (15) years. I am delighted to commend him to anyone who requires a first rate, experienced, extremely knowledgeable expert in the intricacies of the Tobacco industry's regulation by governmental authorities.

I am former federal prosecutor (eight years) and have been in private practice in South Florida for more than thirty (30) years. I am active in many Bar activities and over the years have worked with many lawyers, so-called forensic experts of many kinds, and, appeared before many judges both in state & federal courts throughout the country.

Based upon that experience, Will Orozco is among only a handful of experts and lawyers I would unhesitatingly recommend. Will's knowledge, experience, and, easy going manner engenders confidence, and, makes him an ideal expert, witness, and, resource for any attorney who needs guidance understanding and working with regulators in this somewhat technical and esoteric field.

With Will's assistance and guidance I have successfully handled several significant administrative tobacco tax matters, with potential criminal overtones. Will's participation and assistance undoubtedly made the difference and contributed greatly to keeping the matters in the administrative law realm with the ultimate great results we achieved.

Clients love him and respect him. So too, do the representatives of the regulatory agencies.

Again, I am delighted to commend Will Orozco to any attorney or business person who requires Will's expertise.

Leonard A. Sands, Esq.
Sands & Moskowitz, P.A.

If you are considering involvement in the beverage alcohol industry as an owner, administrator, investor or other principal in any tier of the 3-Tier System, it is in the best interest of your business to take advantage of the expertise of the Orozco Consulting Group. CEO, Will Orozco’s broad experience and knowledge in state and federal regulatory compliance greatly helps to navigate through potential roadblocks that may occur during the initial stages and has the ability to avoid delays with other regulatory challenges that may arise as you pursue new opportunities.

Will Orozco’s ability to teach and advise empowers his clients to keep their corporate heads above the swampy morass of bureaucratic regulations. Rest assured, that failing to avail yourself of Will’s expertise in navigating the pitfalls of the compliance aspects of this industry will, in all certainty, lead to confusion, lost time and opportunities, possible legal issues, resulting in monetary civil penalties with regulatory agencies. Experiencing the anxiety and consternation of knowing you could have avoided all the trouble by simply including consultations with Will in your business plan/model will lead to a more efficient and compliant operation.

I had the good fortune to meet Will over 10 years ago. Little did I realize at the time, how fortuitous that meeting would be. I think one of the greatest benefits of utilizing Will’s services is that he takes a very personal interest in helping your business succeed by avoiding compliance and regulatory issues that are so common in this industry. In addition to the invaluable knowledge he has from his previous tenure as an administrator with Florida’s Division of Alcohol Beverage and Tobacco, perhaps most important is his attitude and staunch aggressive defense of his clients from overt challenges, assaults and threats by “overly enthusiastic” regulatory enforcement bureaucrats. The value of this trait cannot be overemphasized!

Finally, and most important, Will has become a true friend to me and an advocate for our business. What more could you ask for?

Ed Harkrader
President
Antares, Inc.

We have been working with Will Since we opened our company in 2013. Will has been a tremendous asset to our company. His knowledge with Department of Alcoholic Beverages and Tobacco rules and regulations is unparalleled.

We wanted someone to consult with us on all ABT issues and Will has surpassed any expectations we had. He goes out of his way to make sure we get the best service. Hiring Will has probably been one of the best decisions we ever made.

Gabriel P Lasry
Director of Wine Operations
Prince Distributors

Incredibly kind is the phrase that comes to mind when I think about William. I have had the pleasure of collaborating with William for over 5 years with several different client related projects. I am impressed with his listening skills and ability to ask the right questions to provide different solutions. I really enjoy working with him. I recommend him to anyone that requires any proper guidance on any Alcohol and Tobacco Tax and Trade Bureau (TTB).

Fernando Rodriguez
Vice President of A Custom Brokerage