North Carolina > Statewide > Department Of Revenue
Wineries And Wine Shipper Permittees Excise Tax Return B-C-786 - North Carolina
| Wineries And Wine Shipper Permittees Excise Tax Return Form. This is a North Carolina form and can be used in Department Of Revenue Statewide . |
|
||||||
 Get this form for FREE as a print-only pdf |
|||||||
|
B-C-786 Web 11-11 Wineries and Wine Shipper Permittees Excise Tax Return North Carolina Department of Revenue DOR Use Only (MM-DD-YY) Return for Month Ended FEIN or SSN Legal Name (First 35 Characters) (USE CAPITAL LETTERS FOR YOUR NAME AND ADDRESS) Trade Name NCDOR ID/Account Number Mailing Address City State Zip Code Wine Shipper/ABC Permit Number Name of Contact Person State of Domicile Fill in circle if applicable: Phone Number Fax Number Amended Return No Transactions Unfortified Wine Fortified Wine Part 1. Computation of Unfortified and Fortified Wine Excise Tax 1. Liters Sold to North Carolina Customers Pursuant to Wine Shipper Permit (From Part 2, Total) 1. 2. Liters Sold on Premises of Resident Wineries and/or to Retailers (From Part 3, Total) 2. 3. Liters Sold to Wholesalers on Which Winery Elects to Pay Tax (From Part 4, Total) 3. 4. Allowable Deductions (Wholesale sales only) (Attach Schedule) Total Taxable Liters Add Lines 1 through 3 and subtract Line 4 (if applicable) Tax Rate Total Excise Tax Due Multiply Line 5 by applicable tax rate on Line 6 Discount Multiply Line 7 by 2% if return with full payment is timely filed; otherwise enter zero. 4. 5. 6. 7. 5. , , , , , , , , , , , , , , , , , , , , 6. 7. 26.34¢ 29.34¢ 8. 8. 9. 10. 11. Net Tax Due Line 7 minus Line 8 Penalties (10% for late payment; 5% per month, maximum 25%, for late filing.) Multiply Line 9 by rate above if return with full payment is not filed timely. Interest (See the Department's website, www.dornc.com, for current interest rate.) Multiply Line 9 by applicable rate if return with full payment is not filed timely. 9. 10. 11. 12. 13. Total Due Add Lines 9 through 11 Total Payment Due Add Line 12 for both Unfortified and Fortified Wine 12. , , , , , , , , , , , , .00 .00 .00 .00 .00 .00 13. , , , , , , , Date: , , , , , , , .00 .00 .00 .00 .00 .00 .00 Signature: I certify that, to the best of my knowledge, this return is accurate and complete. Title: For your convenience, electronic payment methods are available through our website at www.dornc.com. North Carolina Department of Revenue, Post Office Box 25000, Raleigh, North Carolina 27640-0110 American LegalNet, Inc. www.FormsWorkFlow.com Page 2, B-C-786, Web, 11-11 Legal Name NCDOR ID Unfortified Wine (In Liters) Part 2. Liters Sold Pursuant to Wine Shipper Permit Invoice Date Invoice Number Names and Addresses of NC Customers Fortified Wine (In Liters) Total Liters (Enter here and on Part 1, Line 1) , , , , , , , , Part 3. Liters Sold on Premises of Resident Wineries or to Retailers Total Liters (Enter here and on Part 1, Line 2) Unfortified Wine (In Liters) Fortified Wine (In Liters) Part 4. Liters Sold to North Carolina Wholesalers on Which Resident Winery Elects to Pay Tax Invoice Date Invoice Number Names and Addresses of NC Customers Unfortified Wine (In Liters) Fortified Wine (In Liters) Total Liters (Enter here and on Part 1, Line 3) , , , , American LegalNet, Inc. www.FormsWorkFlow.com Page 3, B-C-786, Web, 11-11 Legal Name NCDOR ID Unfortified Wine (In Liters) Part 5. Liters Sold to Wholesalers in North Carolina Non-Tax-Paid Invoice Date Invoice Number Names and Addresses of NC Customers Fortified Wine (In Liters) American LegalNet, Inc. www.FormsWorkFlow.com Page 4, B-C-786, Web, 11-11 Instructions Wineries are required to file this form to report sales made to wholesale and retail customers during the taxable period and to report the excise tax due. Wineries must obtain a wine shipper permit from the Alcoholic Beverage Control Commission and register with the Department of Revenue prior to shipping wine directly to consumers in fulfillment of orders received by telephone, internet, mail, facsimile, or other means of off-premises communication. Form B-C-786 must be filed monthly, with remittance, within 15 days after the close of the month for which the tax accrues by all resident wineries and wine shipper permittees. Your check or money order must be in the form of U.S. currency from a domestic bank. Nonresident vendors must file Form B-C-786 monthly within 15 days after the close of the month. A return marked "No Transactions" must be filed even if there was no activity for the month. Records must be maintained for three years for audit purposes. List required information for all unfortified and fortified wine sales for all product sold during the month, including any sample products. If additional space is needed, attach a supplemental schedule listing requested information and enter the total liters sold for each Part in the space provided. Part 2. Liters Sold Pursuant to Wine Shipper Permit Report all sales to North Carolina customers made pursuant to a wine shipper permit. Enter the total number of liters reported in this section on Part 1, Line 1. Part 3. Liters Sold on Premises of Resident Wineries and/or to Retailers Resident wineries report all on-premise sales and sales to retailers. Enter the total number of liters reported in this section on Part 1, Line 2. Part 4. Liters Sold to North Carolina Wholesalers on Which Resident Winery Elects to Pay Tax Resident wineries report all sales to North Carolina wholesalers on which the winery has elected to pay the excise tax. Enter the total number of liters reported in this section on Part 1, Line 3. Important. Liters sold for which wholesaler is responsible for payment of the excise tax must be reported in Part 5. Part 5. Liters Sold to Wholesalers in North Carolina Non-Tax-Paid Resident wineries and nonresident vendors report all sales to wholesalers in North Carolina for which the wholesaler is responsible for payment of the excise tax. Copies of sales invoices must be maintained for three years for audit purposes. Allowable Deductions include sales made to out-of-state purchasers for resale outside the State, product destroyed while in the hands of a common carrier between the winery and the purchaser when paid for by the common carrier, product rendered unsalable by a major disaster, and product given free of charge to customers, visitors, and employees on the manufacturer's licensed premises for consumption on those premises. A major disaster is the destruction, spoilage, or rendering unsalable of 25 or more cases, or the equivalent, of wine and must be verified by a revenue agent on Form B-C-750. Taxpayers claiming any of these deductions must provide copies of the sales invoices for sales to out-of-state purchasers and satisfactory explanations of destroyed product includ
|
|||||||
