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
- In May of each year, Tax Services contacts all locations with existing
ATF Tax Stamps to determine if registration renewal is necessary;
- 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);
- Tax Services files the Special Tax Registration form and remits the
registration fee to ATF by June 30 of each year;
- ATF sends Tax Stamps in early September to Tax Services for each registered
location; and
- Tax Services distributes the Tax Stamps to the individual locations
across the University when received.
Process for Tubs WITHOUT existing ATF Special Tax Registrations
- 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;
- Tax Services submits a journal voucher charging the Tub for the $250
ATF Special Tax Registration Fee;
- Tax Services files the required forms and remits the registration
fee to ATF;
- As proof of registration, ATF sends the Special Tax Registration Stamp
to Tax Services (allow 8-10 weeks); and
- 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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