Special Tax Renewal Registration and Return/Special Tax Location Registration Listing

The Internal Revenue Code (IRC) at 26 U.S.C. 5731 and 5732 requires manufacturers of tobacco products, manufacturers of cigarette papers and tubes, and export warehouse proprietors to pay an annual special (occupational) tax (SOT) for each such premises that they operate, on the basis of a return and under regulations issued by the Secretary of the Treasury. As a service to tobacco industry members, TTB annually sends a SOT return and premises registration form, TTB F 5630.5R, with pre-populated premises data to tobacco industry members that have previously paid special tax. TTB’s use of TTB F 5630.5R protects the revenue by facilitating the registration of premises subject to SOT and the timely payment of that tax by businesses subject to it. The information collected on that form is essential to TTB’s collecting, processing, and accounting for the special occupational taxes imposed on tobacco industry members by the IRC.

The latest form for Special Tax Renewal Registration and Return/Special Tax Location Registration Listing expires 2024-01-31 and can be found here.