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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




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


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:

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 Columbia

Excise Tax
P. O. Box 979055
St. Louis, MO 63197-9000

Applications for label approval

Beverage Alcohol

Alcohol Labeling and Formulation Division

Applications for formula approval of Beverage and Non-Beverage Alcohol Products

Beverage Alcohol Products

Alcohol Labeling and Formulation Division

Nonbeverage Alcohol Products

Alcohol and Tobacco Laboratory

Periodic reports on operations (Except Puerto Rico)

Alcohol or Tobacco

National Revenue Center

Emergency requests to vary from requirements (for example, flood, fire or civil unrest) (Except Puerto Rico)

Alcohol or Tobacco

National Revenue Center

Non-emergency applications to use alternate method, procedure or form.

Alcohol, Tobacco, or Firearms and Ammunition Excise Taxpayers

Regulations and Rulings Division

Notices or reports about thefts or unusual losses (Except Puerto Rico)

Alcohol or Tobacco

National Revenue Center

Applications or notices to destroy taxable articles (Except Puerto Rico)

Alcohol or Tobacco

National Revenue Center

Last updated: January 18, 2020