Week of April 11, 2008 |
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Greetings! Hope you have had a meritorious and noble week! This week's offerings include notice of the NCSLA seeking nominations for best practice awards, a voluntary beer recall, some frequently requested listings, and a refresher on the status of the Special Occupational Tax. |
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NATIONAL CONFERENCE OF STATE LIQUOR ADMINISTRATORS (NCSLA) SEEKS NOMINATIONS FOR BEST PRACTICES AWARDSAttention NCSLA government and associate members, it's time for the Best Practices Awards and the Best Practices Committee wants to hear from you! If you are a member of NCSLA and you have (or know of) a great program or initiative in the areas of:
then please submit your name and program description by April 18, 2008 to Pam Salario at pamsalario@cox.net. Please visit www.ncsla.org and click on the Best Practices icon for more information. VOLUNTARY BEER RECALLThe Boston Beer Company has announced a voluntary recall of select 12 oz. glass bottles of Samuel Adams beer. For more information click here. FREQUENTLY REQUESTED LISTINGSTTB is required to make available to the public records that are requested and released on a frequent basis. We have provided links to listings of alcohol industry members who hold permits under the Federal Alcohol Administration Act. These permits allow production, bottling, importation or distribution of beverage alcohol products. Internal Revenue Code (IRC) rules that protect taxpayer records from disclosure, prevent publication of lists for brewers, industrial alcohol producers and users, as well as all tobacco permit holders. Protected information concerning these types of businesses is not available to the public. We will post updates to these listing as information becomes available. If you have any questions, please contact Helen Belt, Disclosure Services, at As of December 10, 2007
REPEAL OF SPECIAL (OCCUPATIONAL) TAXOn 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 that act permanently repeals, effective July 1, 2008, the special (occupational) taxes on:
Although the tax has been repealed, recordkeeping and registration requirements remain. Further, any tax liabilities that were incurred for periods before the law's effective date remain and will be collected. (However, there is no liability for alcohol occupations, other than users of tax-free alcohol and users and dealers of specially denatured spirits, during the previously enacted 3-year tax suspension that runs from July 1, 2005, through June 30, 2008.) Section 11125 of Public Law 109-59 does not affect any tobacco occupations; therefore,
must continue to register and pay the special (occupational) tax every year. The registration and tax for these tobacco occupations is due before beginning business, and on or before July 1 of every year after that. TTB plans to issue regulations amendments to implement the repeal before its July 1, 2008, effective date. Corresponding changes will be made throughout the TTB Web site as appropriate. |