California > Statewide > Board Of Equalization
Beer And Wine Importers Tax Return BOE-501-BW - California
| Beer And Wine Importers Tax Return Form. This is a California form and can be used in Board Of Equalization Statewide . |
|
||||||
 Get this form for FREE as a print-only pdf |
|||||||
|
BOE-501-BW (S1F) REV. 15 (4-13) STATE OF CALIFORNIA BOARD OF EQUALIZATION BEER AND WINE IMPORTER TAX RETURN DUE ON OR BEFORE BOE USE ONLY RA-B/A RR-QS AUD FILE REG REF [ FOID ] YOUR ACCOUNT NO. EFF BOARD OF EQUALIZATION SPECIAL TAXES AND FEES P O BOX 942879 SACRAMENTO CA 94279-6079 READ INSTRUCTIONS BEFORE PREPARING BEER A TOTAL BEER WINE B C STILL WINE NOT STILL WINE OVER 14 BUT NOT OVER 24 OVER 14 PERCENT AND PERCENT SPARKLING HARD CIDER (Gallons) (Gallons) D SPARKLING WINE TRANSACTIONS DURING REPORTING PERIOD (Gallons) (Gallons) 1. Imported into California, must agree with form(s) BOE-269-A submitted 1a. Case beer 1b. Keg beer 1c. Total 2. Exported from California 3. Spoiled beer or wine (attach approved authorization) 4. Other exemptions (attach documentation) 5. Total exemptions (add lines 2 through 4 for columns A through D) 1a. 1b. 1c. 2. 3. 4. 5. 6. 6. Taxable transactions on which tax applies or a refund is due (subtract line 5 from line 1c for columns A through D) 7. Rate of tax per wine gallon 8. Subtotal for columns A through D of tax on these gallons (multiply line 6 by line 7) 7. $ 8. $ $ $ $ $ $ $ 9. Amount of tax due or refund claimed (add columns A, B, C, and D of line 8) 10. Penalty (if filed after the due date, see line 10 instructions) 11. INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is delayed after the due date. The adjusted monthly interest rate is For assistance, see BOE website for Interest Calculator. INTEREST PENALTY 9. $ 10. $ 11. $ 12. $ 12. TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (add lines 9, 10, and 11) I hereby certify that this return, including any accompanying schedules and statements, has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return. SIGNATURE PRINT NAME AND TITLE EMAIL ADDRESS TELEPHONE DATE ( ) Make check or money order payable to State Board of Equalization. Always write your account number on your check or money order. Make a copy of this document for your records. CLEAR PRINT American LegalNet, Inc. www.FormsWorkFlow.com BOE-501-BW (S1B) REV. 15 (4-13) INSTRUCTIONS - BEER AND WINE IMPORTER TAX RETURN Payments: You can make your payment by paper check, Online ACH Debit (ePay), or by credit card. To use ePay, go to our website at www.boe.ca.gov, click on the eServices tab and log in to make a payment. To pay by credit card, go to our website or call 1-855-292-8931. Mandatory EFT accounts must pay by EFT or ePay. Be sure to sign and mail your return. GENERAL The California State Board of Equalization (BOE) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001, et seq.), which includes the state excise taxes imposed upon the importation and sale of beer and wine. The tax rates for this law as they relate to the importation of beer and wine are shown on this return. FILING REQUIREMENTS Every licensed beer and wine importer is required by Revenue and Taxation Code section 32251, to file a tax return of all beer and wine imported for the reporting period, on or before the 15th day of each month, following the close of the reporting period. A return must be filed each reporting period regardless of whether any tax is due. The return must be complete and supported by supplemental report BOE-269-A, Beer and Wine Imported into California. Remittance for the amount due must be submitted by the due date of the return. A duplicate of the return should be retained on the licensed premises for verification by BOE auditors. PENALTY FOR LATE FILING Section 32252 of the Alcoholic Beverage Tax Law imposes a penalty for the late filing of this return regardless of whether any tax is due. The penalty for late payment of tax is 10 percent (0.10) of the amount of tax due together with interest on the tax from the date on which the tax is due and payable until the date of payment. The penalty for the late filing of this return is $50.00. The penalties imposed shall be limited to either $50.00, or 10 percent (0.10) of the amount of tax due, whichever is greater. The BOE is authorized by law, for good cause, to extend the time for the filing of this return not to exceed one month. Any request for an extension should be made in writing and addressed to the BOE in Sacramento. PREPARATION OF RETURN Line 1a. Case beer imported into California. Enter the total gallons of case beer imported by you into the state by dividing total ounces imported by 128. Round to the nearest gallon. Include any beer imported in bond whether held by you at your licensed premises or held for you on your account at the premises of a licensed warehouse. Imports reported on this form must agree with the total for the reporting period reported on BOE-269-A. Do not include beer purchased from another California licensee, such as a California beer manufacturer or beer and wine importer. Line 1b. Keg beer imported into California. Enter the total gallons of keg beer imported by you into the state by multiplying barrels by 31 (see Revenue and Taxation Code section 32151). Round to the nearest gallon. Include any beer imported in bond whether held by you at your licensed premises or held for you on your account at the premises of a licensed warehouse. Imports reported on this form must agree with the total for the reporting period reported on BOE-269-A. Do not include beer purchased from another California licensee, such as a California beer manufacturer or beer and wine importer. Line 1c. Total gallons of beer and/or wine imported into California. For column A, add lines 1a and 1b and enter the result on line 1c. For columns B through D, enter the total gallons of wine imported by you into the state by multiplying liters by 0.264172 (see Alcoholic Beverage Tax Regulation 2544) and enter the result on line 1c. Round to the nearest gallon. Include any wine imported in bond whether held by you at your licensed premises or held for you on your account at the premises of a licensed warehouse. Imports reported on this form must agree with the total for the reporting period reported on BOE-269-A. Do not include wine purchased from another California licensee, such as a California wine grower or beer and wine importer. Line 2. Exported from California. Enter the total gallons of beer and/or imported wine which was exported outside of California during the reporting period. Do not include wine purchased in California. Documents supporting the claim f
|
|||||||
