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Beer Certificate Of Approval Holders Summary Tax Report LIQ-308 - Washington

Beer Certificate Of Approval Holders Summary Tax Report Form. This is a Washington form and can be used in Miscellaneous Liquor Control Board Statewide .
 Fillable pdf Last Modified 11/15/2011
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3000 PACIFIC AVE SE PO BOX 43085 OLYMPIA WA 98504-3085 E-mail: beerwinetaxes@liq.wa.gov BEER CERTIFICATE OF APPROVAL HOLDERS SUMMARY TAX REPORT FORM LIQ-308 (Revised 06/10) LCB License No. Licensee Name Location Address City, State & Zip MONTH YEAR If Revised Report (check box) Current licensee lists are available at WSLCB website: PART 1: (1) DISTRIBUTOR'S OR IMPORTER'S NON-TAXABLE (2) (ONE LINE TOTAL PER DISTRIBUTOR AND/OR IMPORTER FOR REPORTING MONTH) (3) TOTAL BARRELS CITY (4) TOTAL BARRELS SOLD TO WSLCB LICENSE NO. DISTRIBUTOR'S OR IMPORTER'S NAME @ $23.580 @ $4.782 Total Barrels from all other pages Distributor Shipments (If multiple pages used) (5) (6) TOTAL THIS PAGE PLUS TOTAL FROM Line (5) PART 2: TAXABLE (Shipments for Retailers/Samples/Donations) (7) (8) (9) Tax Rates: Certified True and Correct Under Penalty of Perjury Line (9) X $23.580 = (10) Line (9) X $4.782 = (10) TOTAL BARRELS SHIPPED TO RETAILERS ( LIQ-308-A LINE (6) ) TOTAL BARRELS SHIPPED AS SAMPLES/DONATIONS TOTAL TAXABLE BARRELS (The sum of lines 7 & 8) (10) (11) (12) (13) (14) Taxes Due Current Month PENALTIES for late reporting 2% per month of amounts on line (12) Prior Credit or Balance Due Signature Printed Name Date Telephone No. E-Mail Address Total Amount Due WSLCB USE ONLY Payee Number Amount $ Office Audit Postmark Date LIQ-308-20- Revised 06/10 WSLCB USE ONLY Amount Received $ American LegalNet, Inc. www.FormsWorkFlow.com 3000 PACIFIC AVE SE PO BOX 43085 OLYMPIA WA 98504-3085 E-mail: beerwinetaxes@liq.wa.gov REPORT OF SALES TO WASHINGTON RETAILERS BY BEER CERTIFICATE OF APPROVAL HOLDER FORM LIQ-308-A (Revised 06/10) Licensee Number Licensee Name Location Address City, State & Zip MONTH YEAR If Revised Report (check box) ONE LINE TOTAL PER RETAILER FOR REPORTING MONTH Note: If you have sales to Washington Retailers, attach a copy of this report to LIQ-308 PART 1: (1) RETAILER'S WSLCB LICENSE NO. (2) SHIPPED TO (3) TOTAL BARRELS CITY (4) TOTAL BARRELS RETAILER'S NAME @ $23.580 @ $4.782 Total Barrels from all other pages (If multiple pages used) TOTAL THIS PAGE PLUS TOTAL FROM Line (5) LIQ-308-20 Revised 06/10 (5) (6) American LegalNet, Inc. www.FormsWorkFlow.com Instructions for Completing form LIQ-308 Beer Certificate of Approval Holder Summary Tax Report This report must be completed by all Out of State Certificate of Approval Holders (Breweries) each month. The report must be postmarked on or before the 20th of the month following activity. When the 20 th falls on a Saturday, Sunday, or a legal holiday, the filing must be postmarked by the U.S. Postal Service no later than the next postal business day. A report must be filed including those months when there is no activity. DO NOT REPORT SALES DELIVERED TO: WSLCB, Military Installations, Commercial Carriers, or Ships Chandlers. License Number: License Name: Location Address: City, State, Zip: MONTH: YEAR: Enter Washington State Liquor Control Board (WSLCB) 6 digit licensee number. Enter trade name per 6 digit license number assigned by the WSLCB. Enter location address of licensee number. Enter City, State and Zip Code per licensee number. Enter month for which activity occurred. Enter year for which activity occurred. Reports may be remitted utilizing the On-Line Tax Reporting/Payment System at: http://www.liq.wa.gov/TaxReportEpay/login.aspx For Access Code contact the WSLCB Beer/Wine staff at: beerwinetaxes@liq.wa.gov or (360) 664-1721. Revision report (check box): Changes that need to be made to your original report, by either adding only that which was not included or subtract from original amounts by a negative number. Please complete the numbered fields as follows: (round to two decimal places) Report in barrels (31 Gallons = Barrel). Part 1 (1) NON-TAXABLE SALES Enter the WSLCB license number of distributor or importer. (Check for current license numbers by location.) Licensee Lists and Forms may be found on the website at: http://www.liq.wa.gov/publications/WineandBeer.aspx (2) (3) (4) (5) (6) Enter name of distributor / importer and city location (city where the licensee is receiving shipments). Use only one line per distributor / importer. Enter the total barrels sold at the $23.580 tax rate for the reporting month. The tax rate is based on your tax rate with Washington State. ALL Strong Beer is reported at the high rate (10% or over alcohol by volume). Enter the total barrels sold at the $4.782 tax rate for the reporting month. The tax rate is based on your current tax rate with Washington State. Enter the total barrels in appropriate tax rate column from the other pages (only if multiple pages used). NON-TAXABLE SALES TOTAL. Enter the total barrels this page plus total from line 5. This is your total Barrels Sold to WA Distributors/Importers for reporting month. Part 2 TAXABLE SALES Shipments directly to Washington Retailers, Samples and Donations (Samples given to Washington Beer Importer/Distributor for their use, show in Part 1.) (7) (8) (9) (10) (11) (12) (13) (14) Enter the total barrels from LIQ-308A line (6) sold to Washington Retailers in appropriate column for correct tax rate. Enter the total barrels provided as samples or donations in appropriate column for correct tax rate. Total Taxable Sales. Enter total of lines (7) & (8) in appropriate column. Multiply total from line (9) by your tax rate. Enter total tax due of line (10); column's (3) & (4) combined. Enter the amount of penalty for late reporting. Penalties accumulate at 2% per month. If appropriate, indicate a prior month balance due as a positive number; credit as a negative number. Enter total amount due after adjustment for line (13). This is the amount of your tax payment or credit. Payment must be sent with report. Certified True and Correct Under Penalty of Perjury Signature of person completing form. Enter printed name of person who completed the form Enter the date form completed Enter the telephone number of person who completed the form. Enter the e-mail address of person who completed the form. LIQ-308-20 Revised 06/10 American LegalNet, Inc. www.FormsWorkFlow.com Instructions for Completing form LIQ-308-A Report of Sales to Washington Retailers from Beer Certificate of Approval Holder This report must be completed by all Out of State Certificate of Approval Holders (Breweries) ONLY when product is shipped to Washington Retailers in conjunction with form LIQ-308. The reports must be postmarked on or before the 20 th of the month following activity. W
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