#  Bureau of Alcohol, Tobacco and Firearms (ATF) Special Tax Registration and Renewal (Tax Stamp) 

 



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**ATF Special Tax Registration and Return Basics**

Harvard must file an annual form with ATF listing each physical location at the University that will engage in alcohol-related activities in each fiscal year.

Alcohol-related activities are defined as:

- serving alcoholic beverages, or
- using industrial alcohol for laboratory purposes

ATF imposes a Special Tax Registration fee of $250 per location, per year

**Process for Tubs WITH existing ATF Special Tax Registrations**

1. In May of each year, Tax Services contacts all locations with existing ATF Tax Stamps to determine if registration renewal is necessary;
2. Tax Services processes a journal voucher charging each location that is renewing its registration for the $250 annual ATF Special Tax Registration fee (charged to each location, annually);
3. Tax Services files the Special Tax Registration form and remits the registration fee to ATF by June 30 of each year;
4. ATF sends Tax Stamps in early September to Tax Services for each registered location; and
5. Tax Services distributes the Tax Stamps to the individual locations across the University when received.

**Process for Tubs WITHOUT existing ATF Special Tax Registrations**

1. Areas within Harvard conducting alcohol activities for the first time must first notify Tax Services at least 90 days in advance of beginning alcohol activities;
2. Tax Services submits a journal voucher charging the Tub for the $250 ATF Special Tax Registration Fee;
3. Tax Services files the required forms and remits the registration fee to ATF;
4. As proof of registration, ATF sends the Special Tax Registration Stamp to Tax Services (allow 8-10 weeks); and
5. Tax Services forwards the Tax Stamp to the new location when received

**IMPORTANT**

- Under federal law, locations at Harvard that engage in alcohol activities without first receiving an ATF Special Tax Registration Stamp may incur interest and penalties for the University
- Tax Services will pass through any interest and penalties generated by a late registration to the Tub responsible for that late registration



 

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