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Bureau of Alcohol, Tobacco, Firearms and Explosives

ATF News


For Immediate Release FY 99-3
Contact: Art Resnick

Retailers & Wholesalers May Contact:

Shirley C. Osborne, Timothy DeVanney

or Joan Kravchak (202 927-8220)
Date: April 2, 1999


Washington -- The Bureau of Alcohol, Tobacco and Firearms (ATF) reminds retailers and wholesalers of beverage alcohol of the due date for special occupational tax payments.

Special taxes are due July 1 each year from retailers and wholesalers of liquor, wine and beer products (including 3.2 beer, wine coolers, beer coolers, and mixed drinks). The tax applies to all types of sales such as: retail, wholesale, package sales, by-the-drink sales, on site consumption and off site consumption sales. Among the businesses which may be subject to tax as retailers are bars, restaurants, grocery stores, convenience stores, snack bars, caterers, florists, limousine services, bowling alleys, golf courses, pool halls, bingo halls, and other businesses that sell or serve these products for a fee.

Businesses are subject to this tax even if there is no direct fee for beverage alcohol, such as when drinks are provided only to customers who pay a general fee for other services. This situation often applies to limousine services, florists, airport lounges, clubs and similar types of businesses.

Annually, retailers must pay $250, and wholesalers must pay $500 for each place of business. ATF reminds taxpayers that it is in the taxpayer's interest to pay the taxes on time. Interest and penalties are added to delinquent payments.

Renewal registration and return forms will be in the mail beginning in May. If a business liable for the tax does not receive the forms by mid-June, call the nearest ATF Field Division office. Taxpayers should complete the forms and mail them, along with a check or money order, by July 1 to the ATF address listed on the instruction sheet accompanying the forms.

ATTENTION EDITORS: Further printing of this information in organizational magazines, periodicals, and newsletters is authorized within this news release.

For further information, contact ATF's office of Public Information at (202) 927-8500, or visit ATF's web site at

This was last updated on April 02, 1999