NMU's Compliance Database - Northern Michigan University

Institutions that procure, use, sell, and/or recover denatured distilled spirits for industrial purposes are required to obtain a permit from the ATF and pay an occupational tax of $250 per year. However, a scientific university, college of learning, or institution of scientific research which holds a permit to procure and use specially denatured spirits is exempt from payment of the tax if: (i) The institution procures less than 25 gallons of specially denatured spirits per calendar year; and (ii) such spirits are procured for use exclusively for experimental or research use and not for consumption or sale. Unless otherwise exempt, the last day for payment of such tax shall be the 14th day after the end of the semimonthly period.