Title 26 — Internal Revenue CodeRelease 119-73
§4903 Liability in case of business in more than one location
Title 26 › Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 40— - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES › § 4903
Summary
Paying a special tax for one registered place does not excuse you from having to pay a special tax if you do business at a different place, except under section 4411. Storing goods in other locations and manufacturers selling at the production site or at their main office (only samples kept there) do not need a separate special tax.
Full Legal Text
Title 26, §4903
Internal Revenue Code — Source: USLM XML via OLRC
The payment of the special tax imposed, other than the tax imposed by section 4411, shall not exempt from an additional special tax the person carrying on a trade or business in any other place than that stated in the register kept in the office of the official in charge of the internal revenue district; but nothing herein contained shall require a special tax for the storage of goods, wares, or merchandise in other places than the place of business, nor, except as provided in this subtitle, for the sale by manufacturers or producers of their own goods, wares, and merchandise, at the place of production or manufacture, and at their principal office or place of business, provided no goods, wares, or merchandise shall be kept except as samples at said office or place of business.
Reference
Citations & Metadata
Citation
26 U.S.C. § 4903
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73