Special (Occupational) Tax (SOT)

This tax was formerly required of all alcohol and tobacco businesses including alcohol retailers, but not tobacco retailers.  While tax registration remains in full effect, tax payments were suspended in part by the American Job Creations Act of 2004, for a 3-year period from July 1, 2005 until June 30, 2008.  Select this packet to learn more about current SOT requirements.

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