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Special Occupation Tax Registration

About

Federal Alcohol and Tobacco Tax and Trade Bureau

All tobacco-related businesses must file the Alcohol and Tobacco Tax and Trade Bureau (TTB) Form 5630.5t. This tax used to be called the Special Occupation Tax in prior years. Alcohol-related businesses must register with the TTB.



Tobacco-businesses must file Form 5630.5t and pay the special occupation tax before starting, and by July 1 every year.

All alcoholic beverage businesses must file Form 5630.5d before starting. Businesses that end operations or change must refile the form. Click the following link for more information on Alcohol Dealer Registration.

U.S. Alcohol and Tobacco Tax and Trade Bureau

Address
National Revenue Center
550 Main Street
Suite 8002
Cincinnati, OH 45202-5215
Phone (877) 882-3277
Fax (202) 453-2984
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