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Wholesale Alcoholic Beverage Tax Return O-255 - Connecticut
| Wholesale Alcoholic Beverage Tax Return Form. This is a Connecticut form and can be used in Excise Tax Department Of Revenue Services Statewide . |
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Department of Revenue Services State of Connecticut PO Box 5034 Hartford CT 06102-5034 (Rev. 06/11) Complete the return in blue or black ink. Form O-255 Wholesale Alcoholic Beverages Tax Return Federal Employer Identification Number (FEIN) Return for period ending Connecticut Tax Registration Number You must file this monthly return with the Commissioner of Revenue Services not later than the last day of the month following the period for which this return is being filed. Mail it to the address above. Attach supporting schedules and include the remittance for tax due. Due on or before Check if applicable: of Business Amended Return Out If the address is incorrect, please make any changes necessary. Read the instructions before you complete this return. 1. Amount of tax: Total Line 17, Columns A through H, on reverse side. 2. Tax credits: Attach authorized letter. 3. Adjusted tax: Line 1 minus Line 2. 4. Penalty 5. Interest 6. Total amount due: Add Lines 3, 4, and 5. 7. Are any of your inventories or accounts receivable pledged at this time? Yes No Due Date: You must file the properly executed return, schedules, and remittance on or before the last day of the month following the period indicated. Rounding Off to Whole Dollars: You must round off cents to the nearest whole dollar on your return and schedules. If you do not round, the Department of Revenue Services (DRS) will disregard the cents. Round down to the next lowest dollar all amounts that include 1 through 49 cents. Round up to the next highest dollar all amounts that include 50 through 99 cents. However, if you need to add two or more amounts to compute the amount to enter on a line, include cents and round off only the total. Example: Add two amounts ($1.29 + $3.21) to compute the total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered on a line. $ $ $ $ $ $ For Office Use Only 00 00 00 00 00 00 Signature: The return must be signed under penalty of false statement by the distributors' treasurer, authorized agent, or officer. Where to File: Mail this form to: Department of Revenue Services Operations Division - Processing Section PO Box 5034 Hartford CT 06102-5034. Make check payable to Commissioner of Revenue Services. DRS may submit the check to your bank electronically. Keep a copy of this return for your own records. Information or Assistance: If you need more information or assistance, call the Excise Taxes Unit at 860-541-3224, Monday through Friday between the hours of 8:30 a.m. and 4:30 p.m. Declaration: I declare under penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to DRS is a fine of not more than $5,000, or imprisonment for not more than five years, or both. The declaration of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge. Taxpayer Signature Print Taxpayer Name Paid Preparer Signature Title Telephone Number Preparer's Address Date Taxpayer SSN Preparer's SSN or PTIN American LegalNet, Inc. www.FormsWorkFlow.com Beer, Malt Beverages, or Cider Distilled Liquors Still Wines - Not more than 21% alcohol. (Including cider containing more than 7% and not more than 21% alcohol) Produced by wineries which are not small wineries Produced by small wineries (Producing 55,000 wine gallons or less per year) Fortified Wines (More than 21% Alcohol) and Alcohol and Components for Manufacturing Liquor Coolers (Not more than 7% alcohol) Convert draft size to barrels. All other containers (Including cider containing not more than 7% alcohol) Sparkling Wines (Including cider containing more than 21% alcohol) Barrels Column A 1. Physical inventory at start of month 2. Quantity purchased or acquired (Sch. A) 3. Tax-paid purchases and returns (Sch. B) 4. Produced by manufacturing process 5. Totals: Add Lines 1 through 4. Deductions 6. Quantity emptied for Item 4 above 7. Physical inventory at end of month 8. Adjustments, gain, or loss: Explain. Wine Gallons Column B 00 00 00 00 00 Wine Gallons Column C Wine Gallons Column D Wine Gallons Column E Wine Gallons Column F Proof Gallons Column G Wine Gallons Column H 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 9. Total deductions: Add Lines 6, 7, and 8. 10. Accountable Balance: Line 5 minus 9. Non-Taxable Deductions 11. Tax-paid purchases and returns (Sch. B) 12. Shipments outside Connecticut (Sch. C) 13. Shipments within Connecticut (Sch. D) 14. Total non-tax deductions: Add Lines 11, 12, and 13. 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 15. Taxable net quantity: Line 10 less Line 14. 16. Tax rate for each of the columns Tax Amount for Each Alcoholic Beverage 17. Multiply Line 15 by Line 16 for each column. @ $7.20 @ $0.24 @ $5.40 @ $0.72 @ $0.18 @ $1.80 @ $5.40 @ $2.46 00 00 00 00 00 00 00 00 Total Line 17, Columns A through H. Transfer this amount to Line 1 on the front. O-255 Back (Rev. 06/11) Page 2 of 4 American LegalNet, Inc. www.FormsWorkFlow.com Instructions for Form O-255 Tax Classifications of Alcoholic Beverages Beer, Malt Beverages, and Cider (Columns A and B) include beer, ale, porter, stout, lager beer, or any other product of fermentation, infusion, or decoction of barley, malt, and hops in drinking water and containing more than 0.5% of absolute alcohol by volume. Alcoholic cider containing not more than 7% of absolute alcohol is taxed at the beer rate. Distilled Liquors (Column C) include any beverage that contains alcohol obtained by distillation mixed with drinkable water and other substances in solution including whiskies, gin, rum, brandy, vodka, liqueurs, cordials, cocktails, and similar compounds containing distilled spirits. Still Wines and Cider Not Taxed at the Beer Rate (Columns D and E) include any wine that contains not more than 0.392 of a gram of carbon dioxide per 100 milliliters of wine, any fortified wine, cider that is made from the alcoholic fermentation of the juice of apples (except cider taxed at beer rate), vermouth, and any artificial or imitation wine or compound sold as still wine containing more than 3.2% of absolute alcohol b
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