U.S. flag

An official website of the United States government

Tobacco Industry: Special Occupational Tax Due July 1

June 10, 2022 │Office of Communications


The July 1 due date for filing Special Occupational Tax (SOT) is right around the corner.

If you have signature authority for your company and already have a user account in Permits Online, you may log on at any time and select the SOT option on the first screen.

If you don’t have a user account, it’s easy to self-register.  After you log on, you might also have to Request to have Records Linked to Your Account before you can file the Special Tax Registration and Return.




Manufacturers of tobacco products, manufacturers of cigarette papers and tubes, and proprietors of tobacco export warehouses must pay SOT as soon as they commence operations and annually from then on.

The SOT tax year runs from July 1 through the next June 30. The full tax is due at the beginning of each tax period. The tax is prorated the first year if operations begin after July.

The tax rate is $1,000 per year.  There is a reduced rate of $500 for smaller proprietors.

Determine which rate applies to your operations:


If you have any questions about how to pay SOT online, contact us using our online contact form.



Related Information

Permits Online Customer Page

Permits Online Tutorial

Last updated: January 10, 2022