SPECIAL TAX RETURNS, FORM 11
Proprietors of distilled spirits plants
and bonded wine cellars; brewers, manufacturers of nonbeverage products, still
manufacturers, importers, wholesale
liquor dealers; and others concerned:
This circular is issued to inform you of recent changes made in
regulations with respect to payment of special occupational taxes by
Treasury Decision 7110 which was published in the Federal Register for
April 29, 1971.
THESE CHANGES WILL NOT AFFECT YOU if you have only ONE place of
business. In such case you will file your special tax return, Form 11,
with remittance, for the period commencing July 1, 1971, with the Director
of the Internal Revenue Service Center serving the Internal Revenue District
in which your place of business is located and in the same manner as you
did last year.
THESE CHANGES WILL AFFECT YOU if your place of business is but one
of two or more places of business owned by the same person, company, or
corporation, and subject to the same class of special tax.
NATURE OF CHANGES
1. The revised regulations provide that each taxpayer who is subject
to the same class of special tax at two or more locations shall file a
single special tax return, Form 11, with remittance, to cover his special
tax liability for all such locations.
2. In preparing the single special tax return, you must show the
name and trade name, if any, and the address of your principal place of
business, or principal office if a corporation, and in the spaces provided
on the form, show your employer identification number, the class of special
tax, the number of locations covered by the return, and the full amount of
tax (the number of locations shown on the return multiplied by the
applicable rate of tax) to be paid with the return.
3. You must also prepare, in duplicate, a list identified
with your name and address, your employer identification number, the
class of special tax, and the period covered by the return. Show on
the list, by States, the name, trade name, if any, and address of
each location (including your principal place of business or principal
office, if it is also subject to special tax) covered by the return.
4. The original of the list should be attached to your return
and sent, with your remittance, to the Director of the Internal Revenue
Service Center serving the Internal Revenue District in which your
principal place of business, or principal office if a corporation, is
located. Retain the copy of the list; you will need it when the
special tax stamps are issued to you.
Distribution of stamps.
The Director of the Service Center will furnish you one special
tax stamp for each location shown on the list attached to your special
tax return. However, he will have typed on the stamp your name and
principal business address but not the trade name or address of the
location for which the stamp is issued. You should verify that your
name and address are correct and that you have received a stamp for
each location. Prepare one stamp for each such location by typing
in the space below your name and address the trade name, if different
from the name on the stamp, and the address of the location to which
the stamp will be sent, and send the stamp to that location.
These changes are also applicable to retail dealers. Since we
do not have a list or record of retail dealers who have more than one
outlet, we will appreciate any help you may be able to give in notifying your retailers of these changes; particularly, those retailers who
may have two or more outlets.
Inquiries concerning this circular should refer to its number
and be addressed to your Assistant Regional Commissioner, Alcohol,
Tobacco and Firearms.
Rex D. Davis,
Alcohol, Tobacco and Firearms Division