| Special Occupational Tax |
Annual Tax |
Tax During the Period July 1, 2005 to June 30, 2008 |
Pro-rated SOT |
Retail Liquor/Beer Dealer |
$250 |
$0* |
N/A |
Wholesale Liquor Dealer |
$500 |
$0* |
N/A |
Brewer |
$1000 or reduced rate of $500 |
$0* |
N/A |
Proprietor of a distilled spirits plant, bonded wine cellar, bonded wine warehouse, or taxpaid wine bottling house |
$1000 or reduced rate of $500 |
$0* |
N/A |
Nonbeverage Drawback Claimant |
$500 |
$0* |
N/A |
Industrial Alcohol Permittee |
$250 |
$250 |
Calculate SOT for Industrial Alcohol Users |
Manufacturer of tobacco products or cigarette papers and tubes; tobacco export warehouse proprietor |
$1000 or reduced rate of $500 |
$1000 or reduced rate of $500
|
Calculate SOT for Tobacco Manufacturers |
There are also Special Occupational Taxes on manufacturing, importing, dealing in, making or transferring machine guns, destructive devices and certain other firearms. The Alcohol and Tobacco Tax and Trade Bureau (TTB) no longer administer these taxes. These taxes are now administered by the Bureau of Alcohol Tobacco Firearms and Explosives (ATF&E) www.atf.gov. |
* While the tax on these activities has been suspended, the registration requirement remains in effect. |
