Small Businesses
You have recently embarked on a small business or trying to sustain an already established small business. Here is some general information for small business owners in the tobacco and alcohol industries. For more specific commodity-related information, please visit the commodity tabs across the top of the TTB.gov homepage.
General Information for Small Businesses
50 Gun Exemption to Firearms Ammunition Excise Tax (FAET)
A person who manufactures, produces, or imports less than an aggregate of 50 articles (e.g., pistols, revolvers, and firearms) during the calendar year, may quality for an exemption to FAET.
Audits: What to Expect During an Audit or Investigation
This presentation walks you through the steps of a TTB audit or investigation.
Disaster Claims and Emergency Relief
Businesses may file claims with the Alcohol and Tobacco Tax and Trade Bureau (TTB) for the payment (refund or allowance of credit) of Federal excise taxes paid on beverage alcohol or tobacco products lost, rendered unmarketable, or condemned by a duly authorized official under various circumstances, including where the President has declared a major disaster.
Quarterly Taxes
If you are a small alcohol excise taxpayer who paid less than $5ok0,000 in excise tax in the previous year, you may be eligible to file returns and pay excise taxes on a quarterly basis.
Repeal of Special Occupational Taxes
On August 10, 2005, President Bush signed into law the “Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users,” Public Law 109-59. Section 11125 of the Act permanently repeals, effective July 1, 2008, the special (occupational) taxes on certain businesses.
Retail Liquor Dealer
Some businesses may be subject to registration as a “retail liquor dealer” for selling or offering for sale alcohol beverage products.
e-Filing with Pay.gov
Certain large and mid-size corporations are required to electronically file their excise tax forms. Other businesses may do so voluntarily. Pay.gov allows you to file electronically payments/returns for federal excise taxes and operational reports. We are providing this convenience from our site to our customers to encourage a safe, efficient, and timely manner to make financial transactions.
Excise Tax
The Excise Tax Web page contains tax rates and fees information for estimate purposes only. Actual tax or fee rates may vary according to a person's circumstances.
Levy and Delinquent Taxes
The Government may initiate levy against your property or other actions if you fail to pay taxes due. There are alternatives to this process.
Filing Late and/or Paying Late
Before you decide not to file your tax return on time or not pay all of your taxes when they are due, consider that penalties and interest are incurred for any returns which are filed late. Find out your options.
State Excise Tax – Alcohol Beverage Control Board
Businesses must meet each state’s individual laws and regulations. These state laws and regulations, which vary widely from state to state, may be more restrictive than Federal regulations and must be met in addition to Federal requirements.
Market Compliance
Market compliance ensures that alcohol beverage advertisements are in compliance with the Federal Alcohol Administration Act and regulations by monitoring alcohol beverages in the marketplace through the Bureau-wide beverage alcohol monitoring and compliance program.
Forms
Most of your business with TTB will be administered through our forms. TTB forms are provided in Adobe PDF format and can be downloaded and filled in right from your computer. All forms contain instructions and mailing address.
Publications
Read TTB publications, newsletters, and other industry related publications.
Small Business and Self-Employed Tax Center
This section offers a broad range of resources across federal and state agencies, as well as industry/profession specific information for self-employed entrepreneurs, employers and businesses.
Tobacco Floor Stocks Tax
The Children’s Health Insurance Program Reauthorization Act of 2009 (“The Act”) increases the Federal excise tax on all tobacco products and cigarette papers and cigarette tubes, effective April 1, 2009. In addition, the Act imposes a one-time floor stocks tax on all tobacco products (except large cigars), cigarette papers and cigarette tubes held for sale on April 1, 2009.
Voluntary Disclosure
The Voluntary Disclosure Program encourages compliance with TTB laws and regulations and benefits industry members who voluntarily identify instances of non-compliance.
