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A retail dealer who commences business at any time in July is required to pay special tax for the entire tax year.

A dealer in business on June 30 who continues operations into the month of July is required to pay special tax on the new tax year which begins July 1.

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EMPLOYER IDENTIFICATION NUMBEREvery retail dealer is required to show his employer identification number on the special tax return (ATF Form 5630.5).

If a dealer does not have an employer identification number, he should file an application on IRS Form SS-4 for this number.

A dealer who begins business in any month other than July is required to pay special tax from the first of the month in which he begins business to the following June 30.

For example, a dealer who commences business on August 20 is required to pay for 11 full months (August 1 - June 30 following), or eleven-twelfths of the annual rate.9.

Director, Bureau of Alcohol, Tobacco and Firearms1.