27 CFR §19.91

1. (a)Except as provided in paragraph (b) of this section, a person must obtain an operating permit under the IRC in order to:
   1. (1)Distill for industrial use;
   2. (2)Warehouse spirits for industrial use;
   3. (3)Denature spirits;
   4. (4)Warehouse spirits (without bottling) for nonindustrial use;
   5. (5)Bottle or package spirits for industrial use;
   6. (6)Manufacture articles; or
   7. (7)Engage in any other distilling, warehousing, or processing operation not required to be covered by a basic permit under the Federal Alcohol Administration Act (49 Stat. 978; 27 U.S.C. 203, 204).
2. (b)Exception. The requirement to obtain an operating permit does not apply to an agency of a State, or political subdivision of a State, or an officer or employee of, and acting for, such an agency.