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Tax Determinsation Summary Of Wine Pomace Brandy Sales RAD-315 - Maryland
| Tax Determinsation Summary Of Wine Pomace Brandy Sales Form. This is a Maryland form and can be used in Alcohol And Tobacco Tax Bureau Regulatory And Enforcement Division Comptroller Statewide . |
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315 FOrM Maryland direct Wine Shipper tax return 123150049 Federal Employer ID Number (FEIN) 2012 Direct Wine Shipper's Name - Office Use Only Check Number __________ Amount $ _____________ Street Address City State ZIP code Deposit Date____________ E-mail Address Direct Wine Shipper's Permit Number For Calendar Quarter January March July September april June October - december dW- tax deterMinatiOn SuMMary OF Wine / pOMace Brandy SaleS tO cOnSuMerS in Maryland durinG repOrt Quarter i. tOtal nuMBer OF GallOnS OF Wine SOld tO cOnSuMerS tax calculatiOn Convert Total Liters to Total Gallons by conversion factor of 0.264. One liter = 0.264 gallons. For example, one case of 750 ml bottles (12 bottles per case) = 9 liters x 0.264 = 2.376 gallons. 1. conversion calculation: total liters Sold by case or Bottle: _________ x 0.264 = _________ total Gallons Sold Total Gallons Sold (from line 1): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Adjustments: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Net Gallons subject to alcoholic beverage tax (line 2 plus or minus line 3) . . . . . . . . . . . . . . . . . . . . 4. Wine tax per gallon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. _____________ _____________ _____________ x .40 2. 3. 4. 5. 6. WINE TAX DUE (multiply line 4 by line 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. $ _____________ ii. tOtal nuMBer OF GallOnS OF pOMace Brandy SOld tO cOnSuMerS - tax calculatiOnS Convert Total Liters to Total Gallons by conversion factor of 0.264. One liter = 0.264 gallons. For example, one case of 750 ml bottles (12 bottles per case) = 9 liters x 0.264 = 2.376 gallons. 7. conversion calculation: total liters Sold by case or Bottle: _________ x 0.264 = _________ total Gallons Sold Total Gallons Sold (from line 7): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Adjustments: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. _____________ _____________ _____________ x 1.50 8. 9. 10. Net Gallons subject to alcoholic beverage tax (line 8 plus or minus line 9) . . . . . . . . . . . . . . . . . . . 10. 11. Pomace Brandy tax per gallon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. POMACE BRANDY TAX DUE (multiply line 10 by line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. $ _____________ 13. TOTAL TAX DUE (add line 6 and line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. $ _____________ I do solemnly declare and affirm under the penalties of perjury that the contents of the foregoing document are true and correct to the best of my knowledge, information and belief. Print name ____________________________________________________________ Title: Owner, Partner or Officer ___________________________________________ Signature ____________________________________________________________ Date _________________________________________________________________ American LegalNet, Inc. www.FormsWorkFlow.com COM/RAD-315 Rev. 08/12 Page 1 315 2012 FOrM Maryland direct Wine Shipper tax return 123150149 Page 2 Direct Wine Shipper's Name Federal Employer ID Number (FEIN) a date of Sale B date of Shipment c Brand of Wine/ pomace Brandy d price charged e name of consumer Shipped to F address of consumer Shipped to - G total liters Sold 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. in lieu of using this form to report each sale, a hard-copy report with the same information may be submitted. COM/RAD-315 Rev. 08/12 American LegalNet, Inc. www.FormsWorkFlow.com 315 2012 FOrM inStructiOnS - Maryland direct Wine Shipper'S tax return Page 3 This tax return, together with payment of the wine/pomace brandy tax due, shall be properly filed and physically received by the Revenue Administration Division no later than the 10th day of the month following the quarter in which wine/pomace brandy was sold and shipped to consumers in Maryland. tax period January March April June July September October December due date April 10th July 10th October 10th January 10th 12 13 Pomace Brandy tax due (multiply line 10 by line 11) Total tax due (add line 6 and line 12) page 2 each Wine/pomace Brandy Sale to consumers column A B C line 1-14 1-14 1-14 Date of sale of wine/pomace brandy to consumer Date of shipment of wine/pomace brandy to consumer Brand of wine/pomace brandy sold. State name of each brand of wine/ pomace brandy and varietal sold Price charged Name of consumer shipped to on shipping label Address of consumer shipped to on shipping label Total liters of wine/pomace brandy sold to address of consumer shipped to Payment shall be in the form of a check or money order payable to the "Comptroller of Maryland". page 1, part i Wine tax determination Summary of Wine Sales to consumers in Maryland line 1 Convert total liters of wine sold to total gallons by multiplying amount by 0.264. For example, one case of 750 ml bottles (12 bottles per case) = 9 liters x 0.264 = 2.376 gallons Total Gallons Sold (from Line 1) Adjustments (if taking a debit or credit, please submit supporting documentation) Net gallons of wine subject to alcoholic beverage tax (Line 2 plus or minus Line 3 adjustments) Maryland wine tax rate of $0.40 per gallon Wine tax due (Multiply Line 4 by Line 5) D E F G 1-14 1-14 1-14 1-14 2 3 4 5 6 This tax return must be signed by the owner, partner, or officer of the corporation. If this is a corporation, an officer (President, Vice President, Secretary or Treasurer) must sign. Mail tax return to: Comptroller of Maryland Revenue Administration Division Returns Processing P.O. Box 2999 Annapolis, Maryland 21404 For more information: Telephone: 410-260-7690 or 1-800-638-2937 Fax: 410-260-7924 compnet.comp.state.md.us www.marylandtaxes.com page 1, part ii - pomace Brandy tax determinationSummary of pomace Brandy Sales to consumers in Maryland "Pomace brandy" is defined as "brandy that is distilled from the pulpy residue of the wine press, including the skins, pips, and stalks of grapes." 7 Convert total liters of Pomace Brandy sold to total
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