TTB Press Release

For Immediate Release
Contact: Art Resnick

April 25, 2003


Washington - The Alcohol and Tobacco Tax and Trade Bureau (TTB) reminds retailers and wholesalers of beverage alcohol of the due date that they must file a registration and return and pay their Federal special tax for Tax Year 2004.

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 must pay this tax annually. Retailers must pay $250 and wholesalers must pay $500 for each place of business. TTB 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 National Revenue Center at 1-800-937-8864. Taxpayers should complete the forms and mail them, along with a check or money order, by July 1 to the address listed on the instruction sheet accompanying the forms.

ATTENTION PUBLICATION EDITORS: You are authorized within this news release to further print this information in organizational magazines, periodicals, and newsletters without additional approval from TTB.