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 40— GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES › § 4903

Last updated Apr 6, 2026|Official source

Summary

Paying a special occupational tax covers only the business location listed in the official register; doing business anywhere else triggers an additional special tax. No extra tax is required just for storing goods somewhere other than the place of business, or for manufacturers selling their own goods at the place of production or at their principal office, as long as only samples are kept at that office. This rule does not apply to the wagering occupational 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