Form TTB F 5630.5R TTB F 5630.5R Special Tax "Renewal" Registration and Return

OMB NO. 1513-0113 (02/29/2008)

DEPARTMENT OF THE TREASURY

TAX
YEAR

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU

SPECIAL TAX “RENEWAL” REGISTRATION AND RETURN
(TAX PERIOD 7/1/2007 – 6/30/2008) (SEE SEPARATE INSTRUCTION SHEET)

2008
PRMT

SECTION I - TAXPAYER IDENTIFYING INFORMATION
1. EMPLOYER IDENTIFICATION NUMBER

BUSINESS TELEPHONE

2. OWNERSHIP INFORMATION: (Check One Box Only)
INDIVIDUAL OWNER

PARTNERSHIP

CORPORATION

OTHER (Specify)

NOTICE: (SEE INSTRUCTIONS 4 – 7)
3.

TOBACCO PRODUCTS MANUFACTURERS AND TOBACCO
EXPORT WAREHOUSE PROPRIETORS (with gross receipts
less than $500,000 for most recent tax year.)

4.

ALCOHOL FUEL PLANT (receiving and/or producing a total of
less than 10,000 proof gallons per calendar year.)

5.

EDUCATIONAL INSTITUTION (procuring less than 25 gallons of
specially denatured alcohol or tax-free alcohol per calendar year.)

SECTION II – CORRECTIONS TO PREPRINTED TAXPAYER IDENTIFYING INFORMATION
(Complete ONLY if needed and ONLY for the items requiring changes.)
6. NAME (Last, First, Middle) or CORPORATE NAME (if Corporation)

7. TRADE NAME

10. DATE OF CHANGE (mm/dd/yyyy)
---

9. CITY, STATE, ZIP CODE

8. MAILING ADDRESS

12. BUSINESS TELEPHONE NUMBER

11. EMPLOYER IDENTIFICATION NUMBER

SECTION III – CHANGE IN OWNERSHIP STATUS
(Check and complete as applicable)
13.

The person identified above no longer owns the business or is no longer engaged in the operations covered by this special tax “renewal”
registration and return. (Please complete Section V below.) DATE BUSINESS DISCONTINUED _____________________ (mm/dd/yyyy)

14.

I am the new owner of the business location identified above. I commenced business operations on ____________________ (mm/dd/yyyy).
Please complete Section II above and Section V below. As needed, correct/change the Special Tax Location Registration Listing information.

15.

SECTION IV – TAX COMPUTATIONS
(See Enclosed Tax Class Reference Chart)
(b)
TAX
CODE

(a)
TAX CLASS

FF

FP

(c)
NUMBER OF
LOCATIONS

(d)
TAX RATE
($)

I

(e)
TAX DUE
($)

16. TOTAL TAX DUE

OFFICAL USE ONLY

IF YOU OWE SPECIAL TAX FOR THIS TAX PERIOD, YOU MUST SUBMIT PAYMENT BY JULY 1, 2007
MAKE CHECK OR MONEY ORDER PAYABLE TO “ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB).” WRITE YOUR EMPLOYER
IDENTIFICATION NUMBER ON THE CHECK, AND SEND IT WITH THE RETURN TO TTB, P.O. BOX 371962, PITTSBURGH, PA 15250-7962
SECTION V – TAXPAYER CERTIFICATION
Under penalties of perjury, I declare that the statements in this return/registration are true and correct to the best of my knowledge and belief; and that this
return/registration applies only to the specified business and location or, where the return/registration is for more than one location, it applies only to the
business operations at the locations specified on the attached Special Tax Location Registration Listing. NOTE: Violation of Title 26, United States Code
7206, with respect to a declaration under penalties of perjury, is punishable upon conviction by a fine of not more than $100,000 ($500,000 in the case of
a corporation) or imprisonment for not more than 3 years, or both, with the costs of prosecution added thereto.
17. SIGNATURE
TTB F 5630.5R (2008) (06/2007)

18. TITLE

19. DATE
(Page 1 of 3)

OMB NO. 1513-0113 (02/29/2008)

DEPARTMENT OF THE TREASURY

TAX
YEAR

2008
PRMT

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU

SPECIAL TAX LOCATION REGISTRATION LISTING
(RENEWAL BUSINESS - TAX PERIOD 7/1/2007– 6/30/2008)

INSTRUCTIONS
1. Review and verify that all preprinted business location information is correct.
2. A full street address or rural route description for the actual physical location of the business is required. A post office box number is unacceptable,
and if left uncorrected, may delay or prevent registration of the location as required by law.
3. If any preprinted business location information is incorrect, line through the incorrect business location information and clearly print or type the correct
business location information.
4. If a business location is no longer in business, line through all preprinted business location information pertaining to that business location; print or type
the words “OUT OF BUSINESS”; and show the date business activities ceased at the business location.
5. Enter business location information for new business locations in the space provided below. Please print or type all business location information
entered for each new business location.
EMPLOYER IDENTIFICATION NUMBER:
TTB
LOCATION
NUMBER

TAX
CLASS
CODE

TRADE NAME

LOCATION ADDRESS

CITY,
STATE, ZIP CODE

BUSINESS
TELEPHONE
NUMBER

DO NOT WRITE IN THE SPACE BELOW EXCEPT TO ADD A NEW BUSINESS LOCATION
TRADE NAME

BUSINESS TELEPHONE NUMBER
(
)
CITY, STATE, ZIP CODE

LOCATION ADDRESS
TAX CODE

TAX CLASS

DATE NEW LOCATION STARTED BUSINESS (mm/dd/yyyy)

PAPERWORK REDUCTION ACT
This information is used to ensure compliance by taxpayers with P.L. 100-203, Revenue Act of 1987, P.L. 100-647,
Technical Corrections Act of 1988, and the Internal Revenue laws of the United States. The Alcohol and Tobacco
Tax and Trade Bureau (TTB) uses the information to determine and collect the right amount of tax.
The estimated average burden associated with this collection is 15 minutes per respondent or recordkeeper,
depending on individual circumstances. Comments concerning the accuracy of this burden estimate and
suggestions for reducing this burden should be directed to Reports Management Officer, Regulations and Rulings
Division, Alcohol and Tobacco Tax and Trade Bureau, Washington, DC 20220.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information
unless it displays a current, valid OMB control number.
TTB F 5630.5R (2008)

(06/2007)

(Page 2 of 3)

OMB NO. 1513-0113 (02/29/2008)

DEPARTMENT OF THE TREASURY

TAX
YEAR

2008
PRMT

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU

SPECIAL TAX LOCATION REGISTRATION LISTING
(RENEWAL BUSINESS - TAX PERIOD 7/1/2007 – 6/30/2008)

EMPLOYER IDENTIFICATION NUMBER:
TTB
LOCATION
NUMBER

TAX
CLASS
CODE

TRADE NAME

LOCATION ADDRESS

CITY,
STATE, ZIP CODE

DO NOT WRITE IN THE SPACE BELOW EXCEPT TO ADD A NEW BUSINESS LOCATION
TRADE NAME

BUSINESS TELEPHONE NUMBER
(
)
CITY, STATE, ZIP CODE

LOCATION ADDRESS
TAX CODE

TAX CLASS

TTB F 5630.5R (2008) (06/2007)

DATE NEW LOCATION STARTED BUSINESS (mm/dd/yyyy)

(Page 3 of 3)

BUSINESS
TELEPHONE
NUMBER

DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU

TAX CLASS REFERENCE CHART

TAX YEAR 2008
TAX
CLASS

DESCRIPTION

•
•
•
•
WHOLESALE DEALER •
(WLD)
•
•
BREWER
•
NONBEVERAGE
•
DRAWBACK CLAIMANT
•
INDUSTRIAL
•
ALCOHOL
•
•
•
•
•
•
ALCOHOL
•
PRODUCERS
•
•
•
•
RETAIL DEALER
(RLD)

TOBACCO
PRODUCTS

•
•
•
•
•
•

Liquors (Distilled Spirits, Wine or Beer)
Beer Only
Liquors (Distilled Spirits, Wine or Beer) – At Large
Beer Only – At Large
Liquors (Distilled Spirits, Wine, or Beer)
Beer Only
Regular Rate
REDUCED RATE*
Manufacturer of Nonbeverage products
(MNBP)
User of specially denatured alcohol (SDA)
Dealer in specially denatured alcohol (SDA)
User of tax-free (TF) alcohol
Proprietor of alcohol fuel plant (AFP)
Proprietor of alcohol fuel plant (AFP) – REDUCED*
Proprietor of distilled spirits plant (DSP)
Proprietor of distilled spirits plant (DSP) – REDUCED*
Proprietor of bonded wine cellar (BWC)
Proprietor of bonded wine cellar (BWC) – REDUCED*
Proprietor of bonded wine warehouse (BWW)
Proprietor of bonded wine warehouse (BWW) – REDUCED*
Proprietor of taxpaid wine bottling house (TPWBH)
Proprietor of taxpaid wine bottling house (TPWBH) –
REDUCED*
Manufacturer of tobacco products
Manufacturer of tobacco products – REDUCED*
Manufacturer of cigarette papers and tubes
Manufacturer of cigarette papers and tubes – REDUCED*
Proprietor of export warehouse
Proprietor of export warehouse – REDUCED*

TAX
RATE
$ 250
$ 250
$ 250
$ 250
$ 500
$ 500
$1000
$ 500

TAX
CODE
11
12
15
16
31
32
41
43*

SUSPENDED
SUSPENDED
SUSPENDED
SUSPENDED
SUSPENDED
SUSPENDED
SUSPENDED
SUSPENDED

$ 500

51

SUSPENDED

$ 250
$ 250
$ 250
$1000
$ 500
$1000
$ 500
$1000
$ 500
$1000
$ 500
$1000
$ 500

55
56
57
58
59*
81
86*
82
87*
83
88*
84
89*

PAYABLE
PAYABLE
PAYABLE
SUSPENDED
SUSPENDED
SUSPENDED
SUSPENDED
SUSPENDED
SUSPENDED
SUSPENDED
SUSPENDED
SUSPENDED
SUSPENDED

$1000
$ 500
$1000
$ 500
$1000
$ 500

91
95*
92
96*
93
97*

PAYABLE
PAYABLE
PAYABLE
PAYABLE
PAYABLE
PAYABLE

See supplemental instructions for explanation of Reduced Rates.

IF YOU NEED FURTHER ASSISTANCE
CONTACT THE TTB NATIONAL REVENUE CENTER
AT 1-800-937-8864 OR (513) 684-2979

STATUS

SUPPLEMENTAL INSTRUCTION SHEET FOR COMPLETING
SPECIAL TAX “Renewal“ REGISTRATION AND RETURN, TTB FORM 5630.5R (6/2007)
ATTENTION ALCOHOL RETAILERS, WHOLESALERS, PRODUCERS
AND MANUFACTURERS OF NONBEVERAGE PRODUCTS
The American Job Creation Act of 2004, P. L. 108-357, was signed into law on October 22, 2004.
Section 246 of the Act suspended payment of Special Occupational Tax by persons engaged in or carrying on a trade or
business involving the production or the wholesale or retail sale of alcohol products and the manufacturer of non-beverage
products from alcohol beverage products. The suspension period is the period beginning on July 1, 2005, and ending on
June 30, 2008.
Although payment of Special Occupational Tax is suspended as outlined above, the law provides for a Registration
Requirement. The Alcohol and Tobacco Tax and Trade Bureau (TTB) will continue to use the Special Tax Registration
and Return, TTB Form 5630.5, and the Special Tax “Renewal” Registration and Return, TTB Form 5630.5R, to register
those business locations used for the carrying on of a trade or business subject to Special Occupational Tax. We will
continue to mail the TTB Form 5630.5R to registered persons on an annual basis. Persons receiving a TTB Form
5630.5R are required to verify, sign, date and return the form to TTB by July 1st of each year. Any new business locations
must be registered by listing the new business location on the TTB Form 5630.5R or by filing TTB Form 5630.5.
We will continue to issue a Special Tax Stamp, TTB Form 5630.6A, as evidence of tax payment and registration for each
business location and/or business that pays tax. However, we will not issue a Special Tax Stamp to those persons who
meet the above criteria for suspension of tax payment.
If you have any questions regarding Special Occupational Tax, please contact the TTB National Revenue Center at 1-800937-8864 or (513) 684-2979.
ATTENTION “PERMITTEES”
If you are no longer engaged in the operations authorized by the Alcohol and Tobacco Tax and Trade Bureau (TTB), and
have complied with all requirements for discontinuance (e.g., disposal of alcohol and/or tobacco, filing of final reports(s),
etc.), you are authorized to submit your Permit(s) and/or Notices for cancellation with this Special Occupational Tax (SOT)
Renewal. Make sure that you have completed Items 13, 17, 18, and 19 on the front of this form. Such cancellation will
not affect your right to reapply in the future. However, you may not engage in any operations requiring authorization until
you have requalified.
If you have a permit, but you ARE NOT CONDUCTING BUSINESS for which you have been issued a permit, you MUST
FILE this tax return and attach a statement saying that you are currently “INACTIVE” and will file a new tax return before
conducting any operations in this tax year.
If you need assistance in disposing of alcohol and/or tobacco, or need other information regarding documents to be filed,
please contact the TTB National Revenue Center at 1-877-882-3277, or (513) 684-3334 between 8 A.M. and 5 P.M.
E.S.T.
1. Item 1 – Taxpayer Identifying Information – If any taxpayer
identifying information in Block 1 is incorrect, enter only the
corrected information in the appropriate block in Section II.
2. Your tax return must contain a valid Employer
Identification Number (EIN). A missing or incorrect EIN will
result in a delay in the processing your special tax
registration and return form, and in the issuance of a special
tax stamp. An EIN is a unique number for business entities
issued by the Internal Revenue Service (IRS). You must
have an EIN whether you are individual owner, partnership,
corporation, or an agency of the government. If you do not
have an EIN, contact your local IRS office immediately to
obtain one. If you submit a special tax registration and
return form that does not have an EIN, TTB may assign a

temporary identification number (beginning with XX) to allow
initial processing of the special tax registration and return
form. However, a special tax stamp, TTB Form 5630.6A, will
not be issued until you have notified us of the issuance of a
valid EIN. If your special tax registration and return form has
an XX number or an incorrect EIN in Item 1, be sure to enter
the correct EIN in Item 11. Do not delay the submission of
your special tax registration and return form, and any
payment, past the due date pending the receipt of a valid
EIN. Submit your EIN by separate correspondence after
receipt from the IRS.
3. Item 2 – Check only one box to describe the type of
ownership of the business identified in Item 1.

4. Items 3, 4, and 5 – Reduced Rate Taxpayers and
Exempt Activities – You must declare your eligibility for a
reduced rate or special tax exemption each year. The
regular rates are use to compute the amounts shown as due
on the special tax registration and return form.
5. Check Item 3 only if you are a tobacco products
manufacturer or you are the proprietor of a tobacco export
warehouse, and the gross receipts for your entire business,
from all sources (not just receipts relating to the activity
subject to special occupational tax), was less than $500,000
for the tax year immediately preceding this tax year. If your
business meets these conditions, you are eligible for a
reduced tax rate and may compute your tax using the
appropriate reduced tax rate on the enclosed Tax Class
Reference Chart. However, if you are a member of a
controlled group as defined in section 5061(e) (3) of the
Internal Revenue Code, you are not eligible for a reduced
rate unless the total gross receipts for the entire group are
less than $500,000.
6. Check Item 4 only if you are an alcohol fuel plant
proprietor who received and/or produced a total of less than
10,000 proof gallons of alcohol for the calendar year
immediately preceding this tax year. If your business meets
this condition, you are exempt from payment of special tax.
7. Check Item 5 only if your business operates as a
university, college, or institution of scientific research and
holds a permit to procure and use specially denatured
alcohol or tax-free alcohol AND acquires less than 25

gallons of specially denatured alcohol or tax-free alcohol per
calendar year for experimental or research use. If your
business meets these conditions, you are exempt from
payment of special tax.
8. Item 13 – If you have discontinued business operations,
check Item 13 and enter the date of discontinuance in the
space provided and complete Section V.
9. Item 14 – If you are the new owner of the business,
check Item 14 and complete Sections II, IV and V. Also,
correct any errors on the Special Tax “Renewal Registration
and Return.
10. Item 15 – If tax payment is due, the amount shown in
Column 15(e), as tax due, is computed by multiplying the
number of locations, Column 15(c), by the tax rate, Column
15(d). Add additional tax classes (if necessary) in the vacant
spaces provided or attach additional sheets.
11. Item 16 – If tax payment is due, the total tax due is
computed by adding the figures in Column 15(e).
12. If the preprinted information in Section IV is incorrect,
line through the incorrect items(s) and write in the correct
information alongside the lined out item(s).
13. See the enclosed Tax Class Reference Chart for tax
class and tax rate information.