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Special Occupational Tax Renewal Process for Tax Year 2007

On October 22, 2004, Public Law 108-357, the American Jobs Creation Act of 2004, was signed into law.  This act suspended the payment of Special (Occupational) Tax for some businesses.

SOT taxpayers who are not required to pay this tax are still required to file TTB Form 5630.5, Registration and Return.

TTB will send Tax Year 2007 Special (Occupational) Tax Renewals only to those taxpayers still required to pay:

  • Tax-Free Alcohol Users,
  • Specially Denatured Alcohol Users and Dealers,
  • Tobacco Products Manufacturers,
  • Cigarette Papers and Tubes Manufacturers, and
  • Tobacco Export Warehouse Proprietors

The following SOT taxpayers (manufacturers of non-beverage products and alcohol beverage producers, wholesalers, importers, and retailers) should download and file TTB Form 5630.5, without payment, on or before July 1, 2006.

If you have questions regarding the requirements for filing and/or paying Special (Occupational) Tax, please contact TTB’s National Revenue Center at 1-800-937-8864 or 513-684-2979.