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

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