Special Occupation Tax Registration

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Alcohol and Tobacco Tax and Trade Bureau Federal
All tobacco-related businesses must file the Alcohol and Tobacco Tax and Trade Bureau (TTB) Form 5630.5t. This tax used to be called the Special Occupation Tax in prior years. Alcohol-related businesses must register with the TTB.

Tobacco-businesses must file Form 5630.5t and pay the special occupation tax before starting, and by July 1 every year.

All alcoholic beverage businesses must file Form 5630.5d before starting. Businesses that end operations or change must refile the form. Click the following link for more information on Alcohol Dealer Registration.

Contact the TTB for further information.


U.S. Alcohol and Tobacco Tax and Trade Bureau
National Revenue Center
550 Main Street
Suite 8002
Cincinnati, OH 45202-5215
Phone: (877) 882-3277
Fax: (202) 453-2984
TTBInternetQuestions@ttb.gov
Website: http://www.ttb.gov/

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