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I do not run a bar or liquor store, but sometimes I include alcohol beverages with my product or service. Do I owe Special Occupational Tax (SOT) as a liquor dealer?

April 26, 2017alcohol bar beverages liquor Product run service store

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I do not run a bar or liquor store, but sometimes I include alcohol beverages with my product or service. Do I owe Special Occupational Tax (SOT) as a liquor dealer?

1 Answer

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No. There is no more Special Tax for periods beginning on or after July 1, 2005. However, if you failed to pay Special (Occupational) Tax for tax periods ending before or on June 30, 2005, you may be liable. Retail liquor dealers must still keep records and register with TTB.