Special (Occupational) Tax (SOT)

This tax was formerly required of all alcohol and tobacco businesses including alcohol retailers, but not tobacco retailers. While tax registration remains in full effect, tax payments were suspended in part by the American Job Creations Act of 2004, for a 3-year period from July 1, 2005 until June 30, 2008. Select this packet to learn more about current SOT requirements.

	Description
Introductory Letter
SOT Information Sheet
TTB F 5630.5	Special Tax Registration and Return
SS-4	Application for Employer Identification Number
SS-4 Instructions	Application for Employer Identification Number Instructions
SS4 (Puerto Rico)
SS4 (Puerto Rico) Instructions