Free Beer and Wine Importer Tax Return - California

BOE-501-BW (FRONT) REV. 11 (10-08)

STATE OF CALIFORNIA


BOARD OF EQUALIZATION


BEER AND WINE IMPORTER TAX RETURN
DUE ON OR BEFORE

BOE USE ONLY
RA-B/A RR-QS AUD FILE REG REF

[ FOID


]


YOUR ACCOUNT NO. EFF

BOARD OF EQUALIZATION
EXCISE TAXES DIVISION
P O BOX 942879
SACRAMENTO CA 94279-6079

READ INSTRUCTIONS
BEFORE PREPARING


NOTE: Please read instructions as Regulations 2558 and 2559 may change how you report your beer gallons on this return. Report all
alcoholic beverages in wine gallons. To convert liters to wine gallons multiply the quantity in liters by 0.264172. Round the resulting figures
to the nearest gallon.
BEER A TOTAL BEER WINE B C STILL WINE NOT STILL WINE OVER 14 BUT NOT OVER 24 OVER 14 PERCENT AND PERCENT SPARKLING HARD CIDER (Gallons) (Gallons) D SPARKLING WINE

TRANSACTIONS DURING REPORTING PERIOD

(Gallons)

(Gallons)

1. Imported into California, must agree with form(s) BOE-269-A submitted 1a. Bottles/Cans 1b. Draught 1c. Total 2. Exported from California 3. Spoiled beer or wine (attach approved authorization) 4. Other exemptions (attach documentation) 5. 6. Total exemptions (add lines 2 thru 5) 7. Taxable sales (subtract line 6 from line 1c) 8. Rate of tax 9. Amount of tax (multiply line 7 by line 8) 10. Total tax (add columns A, B, C, and D of line 9) 11. Penalty (if filed after the due date, see instructions on back) 12. INTEREST: One month's interest is due on tax for each month or fraction of a month that payment
is delayed after the due date. The adjusted monthly interest rate is
PENALTY

1a. 1b. 1c. 2. 3. 4. 5. 6. 7. 8. $ 9. $ $ $ $ $ 10. $ 11. $ 12. $ 13. $ $ $

INTEREST

13. TOTAL AMOUNT DUE AND PAYABLE (add lines 10, 11, and 12)

IF PAID BY CREDIT CARD, CHECK HERE (Mandatory EFT accounts MUST pay by EFT).
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.

YOUR SIGNATURE AND TITLE
TELEPHONE NUMBER
DATE


Always write your account number on your check or money order. Make a copy of this document for your records.


Make check or money order payable to State Board of Equalization.


CLEAR

PRINT

BOE-501-BW (BACK) REV. 11 (10-08)


INSTRUCTIONS - BEER AND WINE IMPORTER TAX RETURN

Credit Card Payments. You can use a Discover/Novus, MasterCard, VISA, or American Express credit card to pay your taxes. Other credit cards cannot be accepted. EFT accounts are not eligible for credit card payments. Credit card payments can be made by calling 800-272-9829 or through our website at www.boe.ca.gov. After authorizing your payment, check the box on your return indicating you have paid with a credit card. Be sure to sign and mail your return.

GENERAL
The California State Board of Equalization (BOE) administers the California Alcoholic Beverage Tax Law, which includes the state excise taxes
imposed upon the importation and sale of beer and wine. The tax rates for this law as they relate to the importation of beer and wine are
shown on this return.
FILING REQUIREMENTS
Every licensed beer and wine importer shall, on or before the fifteenth day of each month, or on or before the fifteenth day of the month
following the close of such other reporting period authorized by the BOE, file a tax return of all beer and wine imported for the reporting period.
A return must be filed each reporting period regardless of whether any tax is due. The return must be completed in full and supported by the
necessary supplemental report on form BOE-269-A. A remittance for the amount due as shown must accompany the return. A duplicate of
the return should be retained on the licensed premises for verification by BOE auditors.
INTEREST AND PENALTY FOR LATE FILING
California law imposes a penalty for the late filing of this return regardless of whether any tax is due. The penalty for late payment of tax is 10
percent (0.10) of the amount of tax due together with interest on the tax from the date on which the tax is due and payable until the date of
payment. The penalty for the late filing of this return is $50.00. The penalties imposed shall be limited to either $50.00, or 10 percent (0.10) of
the amount of tax due, whichever is greater. The BOE is authorized by law, for good cause, to extend the time for the filing of this return not to
exceed one month. Any request for an extension should be made in writing addressed to the BOE in Sacramento.


PREPARATION OF RETURN
Regulation 2558 may require you to adjust how you report your beer gallons. Beer gallons reported on this return should only include
beer brands in which the manufacturer or importer has successfully rebutted the presumption under Regulation 2559 and 2559.1.
Beer brands in which the manufacturer or importer has successfully rebutted the presumption are listed on the BOE website at
www.boe.ca.gov/sptaxprog/alcoholicbeverage.htm. Alcohol gallons other than wine that are not listed on the BOE website should be
reported on your distilled spirits tax return.
Lines 1a Total gallons of beer and/or wine imported into state. Enter the total gallons of beer and/or wine imported by you into the state.
thru 1c. Include any beer and/or wine imported in bond whether held by you at your licensed premises or held for you on your account at
the premises of a licensed warehouse. Beer imports must be segregated between draft beer in cooperage and beer in bottles and
cans. Imports reported on this form must agree with the total for the reporting period reported on form BOE-269-A. Do not include
beer and/or wine purchased from another California licensee, such as a California beer manufacturer, wine grower, or beer and
wine importer.
Line 2. Total gallons of beer and/or wine exported. Enter the total gallons of beer and/or imported wine exported outside of California.
Do not include wine purchased in California. Documents supporting the claim for exemption must be retained on the licensed
premises for verification by BOE auditors for all transactions included in the claim.
Spoiled beer or wine destroyed. Tax exemption will be allowed to beer and wine importers for spoiled beer or wine destroyed
under the supervision of a representative of the BOE or for small quantities of beer or wine destroyed upon written approval by the
BOE as described in Regulation 2552. An approved authorization to destroy beer or wine should be attached to this return.
Exempt from tax. Enter the total gallons of beer and/or wine exempt from tax not claimed elsewhere. You must attach supporting
documentation explaining why the transactions are exempt from tax.
Total exempt sales. Add lines 2 through 5.
Taxable sales. Subtract line 6 from line 1c and enter total gallons in each column.
Amount of tax. Multiply line 7 by rate of tax shown on line 8.
Total tax due. Add columns A, B, C, and D of line 9.
The interest rate is noted on the front of this form and applies for each month or portion of a month after the due date.
Total amount due and payable. Add lines 10, 11, and 12 and enter total amount due and payable.


Line 3.

Lines 4 and 5. Line 6. Line 7. Line 9. Line 10. Line 12. Line 13.

If you wish additional information, please contact the State Board of Equalization, Excise Taxes Division, 450 N Street, P.O. Box 942879, Sacramento, CA 94279-0056, Telephone 800-400-7115.