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Who to Contact for More Information

All industry operations in Puerto Rico and the Virgin Islands should contact:

Chief, Puerto Rico Operations
Suite 310
Torre Chardon
350 Chardon Avenue
San Juan, PR 00918
TELEPHONE: 787-766-5584 FAX: 787-766-6426

SUBJECT OR DOCUMENTCATEGORYTTB OFFICES

Applications to begin operations or to change approved operations, including bonds, registrations and notices.

To report change in location, control or ownership of a business activity

Alcohol (other than retailers), and Tobacco applications to operate

Registration to make Tax-Free Firearms and Ammunition Sales and Purchases

Permits Online
Claims for refund, credit, remission or abatement of tax

Special Occupational Tax

Floor Stocks Tax

Excise Tax

Disaster

National Revenue Center
Where to File Tobacco and Alcohol Excise Tax Returns (Except Puerto Rico)Regardless of where your business resides in the United States you must send your tax return to:TTB 
Excise Tax
P.O. Box 790353
St. Louis, MO 63179-0353
Firearms and Ammunition Excise Tax (FAET)All Excise Tax payments and Returns in the United States and District of ColumbiaTTB
Excise Tax
P. O. Box 979055 
St. Louis, MO 63197-9000
Applications for label approvalBeverage AlcoholAlcohol Labeling and Formulation Division
Applications for formula approval of Beverage and Non-Beverage Alcohol ProductsBeverage Alcohol ProductsAlcohol Labeling and Formulation Division
Nonbeverage Alcohol ProductsAlcohol and Tobacco Laboratory
Periodic reports on operations (Except Puerto Rico)Alcohol or TobaccoNational Revenue Center
Emergency requests to vary from requirements (for example, flood, fire or civil unrest) (Except Puerto Rico)Alcohol or TobaccoNational Revenue Center
Non-emergency applications to use alternate method, procedure or form.Alcohol, Tobacco, or Firearms and Ammunition Excise TaxpayersRegulations and Rulings Division
Notices or reports about thefts or unusual losses (Except Puerto Rico)Alcohol or TobaccoNational Revenue Center
Applications or notices to destroy taxable articles (Except Puerto Rico)Alcohol or TobaccoNational Revenue Center

Last updated: April 23, 2025