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Return Of Tax on Wines Liquors Alcohol And Distilled Or Rectified Spirits MT-40 - New York
| Return Of Tax on Wines Liquors Alcohol And Distilled Or Rectified Spirits Form. This is a New York form and can be used in Dept Of Taxation And Finance Statewide . |
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New York State Department of Taxation and Finance Return of Tax on Wines, Liquors, Alcohol, and Distilled or Rectified Spirits Monthly filers: File each month on or before the 20th day of the following month. Annual filers: File each calendar year on or before January 20th of the following year. Enter legal name and address if not preprinted. Period covered by this return Business telephone number ( ) Nature of business activity Manufacturer Noncommercial importer Direct wine shipper (DWS) MT-40 (9/09) Importer Farm winery Special farm winery Micro-farm winery Liquor tax registration number Federal EIN or social security number Do you use or sell liquor with more than 24% alcohol by volume in New York City, or sell to a purchaser whose licensed premises are in New York City? Yes G No G If Yes, complete Schedule E. No business this period Abbreviated annual return Cancel registration Amended return State Liquor Authority (SLA) license number Inventories and purchases (Amounts must be reported in whole liters for columns A, B, and C and in whole gallons for columns D, E, and F.) Liquors, alcohol, distilled or rectified spirits, and wine containing more than 24% alcohol by volume (whole liters only) A More than 2% alcohol by volume (whole liters only) Liquors containing 24% alcohol or less B C 2% alcohol or less by volume (whole liters only) Natural sparkling Wines containing 24% alcohol or less D E F Artificially carbonated sparkling (whole gallons only) Still (includes wine coolers) (whole gallons only) (whole gallons only) 1 2 3 4 5 6 Amount on hand at beginning of period ... Tax-free purchases (from Schedule A) ... Tax-paid purchases (from Schedule B) ... Total (add lines 1, 2, and 3) .................... Amount on hand at end of period ...... Amount to be accounted for (from Form MT-41, line 10; or subtract line 5 from line 4) ........ 1 2 3 4 5 6 Distillers, rectifiers, blenders, and fortifiers of wine or liquors -- Use Form MT-41 for reporting above inventories and purchases Computation of tax -- New York State and New York City 7 8 9 10 11 12 13 14 15 16 17 18 Loss and waste (explain on separate sheet) ........ 7 Tax-paid purchases (from Schedule B) ... 8 Out-of-state sales (from Schedule C) ... 9 Tax-free sales and use (from Schedule D) .... 10 Total deductions (add lines 7 through 10) .. 11 Net quantity taxable (subtract line 11 from line 6) ... 12 Tax rate ............................................... 13 $ 1.70 $ .67 $ .01 $ .30 $ Tax (multiply line 12 by line 13) ................ 14 Total New York State tax (add amounts on line 14) ......................................... Adjustments from prior returns (New York State) (see instructions) ..................................................................................................... Amount due (New York State) (enter here and on line 21, New York State column; see instructions) ........................................................... New York City tax on liquors, alcohol, distilled or rectified spirits, and wine Liters × NYC tax rate = NYC tax due containing more than 24% alcohol by volume. Enter net liters taxable from Form MT-46 (Schedule E), line 7, if applicable .................................. 18 ×$ .264 Adjustments from prior returns (New York City) (see instructions) .................................... 19 Amount due (New York City) (enter here and on line 21, New York City column; see instructions) ............................................................... .30 $ .30 15 16 17 19 20 20 Payment of tax 21 Balance due (enter New York State amount from line 17; enter New York City amount from line 20) ............................... 22 Penalties (see instructions) ..................................................... 23 Interest (see instructions) ....................................................... 24 Amount due (add lines 21, 22, and 23) .................................... New York State New York City Total 21 22 23 24 25 Payment -- Make check or money order payable to Commissioner of Taxation and Finance. Write on your check Form MT-40, your identification number, and the period you are reporting ................. 25 Date Authorized signature Official title Payment enclosed Certification. I certify that this return and any attachments are to the best of my knowledge and belief true, correct, and complete. Date Signature of individual or name of firm preparing this return Preparer's address Attach an explanation for lines 7, 16, and 19, and copies of Forms MT-41, Beverage Inventories and Purchases, MT-42 (Schedule A), MT-43 (Schedule B), MT-44 (Schedule C, in duplicate), MT-45 (Schedule D), and MT-46 (Schedule E), if applicable. Direct wine shippers, farm wineries, special farm wineries, and micro-wineries: Attach a copy of your current SLA license if filing an annual return. For office use only American LegalNet, Inc. www.FormsWorkFlow.com
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