Special Occupation Tax Registration

All tobacco-related businesses must file Form 5630.5t with the Alcohol and Tobacco Tax and Trade Bureau (TTB). This tax was once called the Special Occupation Tax. Alcohol-related businesses must also register with the TTB.

Tobacco businesses must:

• File Form 5630.5t
• Pay the special occupation tax before starting
• Pay the tax by July 1 every year

All alcoholic beverage businesses must:

• File Form 5630.5d before starting
• Refile the form if they stop or change operations

Learn more about the Alcohol Dealer Registration.