Alcohol Info
Retailers
If you sell beverage alcohol as part of your business, you should pay an annual special occupational tax. Beverage alcohol means distilled spirits, wine, beer, mixed drinks, and beer or wine coolers. This tax applies to persons who sell on or off premises or who provide alcoholic beverages as part of the cost of an item or service. You may owe this tax even when you will not make a profit or when you are exempt from income tax. We have a list of businesses that may be subject to this tax.
There are exceptions. If you sell beverage alcohol only at bona fide fairs, reunions, picnics, carnivals, or similar outings, you do not owe this tax. Also, if you are a fraternal, civic, church, labor, charitable, benevolent, or ex-servicemen’s organization, you may sell on the occasion of any kind of entertainment, dance, picnic, bazaar, or festival without paying this tax.
Get a tax return to pay special occupational tax. You can print or download ATF Form 5630.5 or you can request a form from the ATF Distribution Center at (703) 455-7801.
Learn more about special occupational tax and other requirements for retailers by reading ATF P 5170.2, Liquor Laws and Regs for Retail Dealers.
Call 1-800-937-8864 if your questions are not answered.