Free Distilled Spirits Tax Return - California

BOE-501-DS (S1F) REV. 11 (10-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

DISTILLED SPIRITS 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 PO BOX 942879 SACRAMENTO CA 94279-6075
READ INSTRUCTIONS BEFORE PREPARING

NOTE:

Report all alcoholic beverages in wine gallons. To convert liters to wine gallons multiply the quantity in liters by 0.264172. Round the resulting figure to the nearest gallon. A 100 PROOF AND UNDER (Gallons) B OVER 100 PROOF (Gallons)

STATEMENT I - SALES AND TAX LIABILITY

1. Total sales of distilled spirits (enter from line 8 of Statement II) 2. Distilled spirits returned from retailers (enter from line 5 of Statement II) 3. Net sales (subtract line 2 from line 1) 4. Sold to other distilled spirits taxpayers [enter total from form(s) BOE-243-B] 5. Exported or sold to common carriers [enter total from form(s) BOE-244-B] 6. Armed forces sales [enter total from form(s) BOE-244-B] 7. Other exemptions (attach documentation) 8. Total exempt sales (add lines 4 through 7) 9. Taxable sales (subtract line 8 from line 3) 9a. Of the taxable sales in line 9, column A, provide the number of 9a.
gallons of product derived from a fermented beer base that has not successfully rebutted the presumption set forth in Regulation 2559

1. 2. 3. 4. 5. 6. 7. 8. 9.
NUMBER OF GALLONS

10. Rate of tax per wine gallon 11. Amount of tax (multiply line 9 by line 10) 12. Total tax due (add columns A and B of line 11) 13. Penalty (if filed after the due date, see instructions on back)

10. 11.

$ $ 12.
PENALTY

$ $ $ $ $ $
]

13. 14. 15.

14. 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

INTEREST

15. TOTAL AMOUNT DUE AND PAYABLE (add lines 12, 13, and 14)

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

Make check or money order payable to State Board of Equalization. Always write your account number on your check or money order. Make a copy of this document for your records.

BOE-501-DS (S1B) REV. 11 (10-08) A 100 PROOF AND UNDER (Gallons) B OVER 100 PROOF (Gallons)

STATEMENT II - DISTILLED SPIRITS INVENTORY RECONCILIATION 1. 2. 3. 4. 5. 6. 7. 8. Inventory, first of reporting period (same as closing inventory of previous reporting period) Received from bottling department [monthly totals from form(s) BOE-240-A] Purchased from California distilled spirits taxpayers [monthly totals from form(s) BOE-241-A] Imported into California [monthly totals from form(s) BOE-242-A] Returns from retailers (enter on line 2 of Statement I) Gains unaccounted for Total accounted for (add lines 1 through 6; total must agree with line 13) Total sales (enter on line 1 of Statement I) 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 12a. 13.

9. Losses accounted for by affidavits (see Regulation 2550) 10. Losses unaccounted for 11. 12. Inventory, end of reporting period [see Regulation 2530(a)] 12a. Represents physical inventory (check here) Date of actual inventory 13. Total accounted for (add lines 8 through 12; total must agree with line 7)

INSTRUCTIONS - DISTILLED SPIRITS 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 tax on distilled spirits. The tax rates for this law as they relate to the sale of distilled spirits are shown 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 figure to the nearest gallon. FILING REQUIREMENTS On June 10, 2008, Alcoholic Beverage tax Regulations 2558, 2559, 2559.1, and 2559.5 were approved. Consequently, effective October 1, 2008, any alcoholic beverage, except wine, which contains 0.5 percent or more alcohol by volume derived from flavors or other ingredients containing alcohol obtained from distillation of fermented agricultural products is a distilled spirit. Additionally, unless the contrary is established, any alcoholic beverage, except wine, is presumed to contain 0.5 percent or more alcohol by volume derived from flavors or other ingredients containing alcohol obtained from distillation of fermented agricultural products. This regulatory change requires that the BOE establish and maintain on its Internet website a listing of alcoholic beverages whose manufacturers have successfully rebutted the presumption (Regulation 2559 and 2559.1) that their product does not meet the definition of a distilled spirit. Product information is available on our website at www.boe.ca.gov/sptaxprog/alcoholicbeverage.htm. Every distilled spirits taxpayer 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 sales of distilled spirits for the reporting period. A return must be filed each reporting period regardless of whether any tax is due. The return must be complete in every detail as called for on the return and supported by the necessary supplemental reports on forms BOE-240-A, BOE-241-A, BOE-242-A, BOE-243-B, and BOE-244-B. 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.

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BOE-501-DS (S2F) REV. 11 (10-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

STATEMENT I - SALES AND TAX LIABILITY INSTRUCTIONS
Line 1. Total sales of distilled spirits. Enter the total gallons of distilled spirits sold during the reporting period. Same as line 8, Statement II. Distilled spirits returned from retailers. Enter amount from line 5 of Statement II. Net sales. Subtract line 2 from line 1. Sold to other distilled spirits taxpayers. Enter the total gallons of all sales and deliveries of distilled spirits to other California distilled spirits taxpayers. Amounts claimed must be supported by a completed form BOE-243-B. Exported or sold to common carriers. Enter the total gallons of all sales of distilled spirits exported or sold for export from California and actually exported, and all sales of distilled spirits to common carriers engaged in interstate or foreign passenger service. Amounts claimed must be supported by a completed form BOE-244-B. Enter the total gallons of tax exempt distilled spirits not included in lines 4 and 5; reference section 32053 of the Alcoholic Beverage Tax Law. Send supporting documentation for exemptions claimed with the tax return. Total exempt sales. Add lines 4 through 7. Taxable sales. Subtract line 8 from line 3. Of the taxable sales in line 9, column A, provide the number of gallons of product derived from a fermented beer base that has not successfully rebutted the presumption set forth in Regulation 2559. "Beer base" refers to any alcoholic beverage obtained by the fermentation of any infusion or decoction of barley, malt, hops, or any other similar product.

Line 2. Line 3. Line 4.

Line 5.

Lines 6 and 7. Line 8. Line 9. Line 9a.

COMPUTATION OF TAX Line 11. Line 12. Line 14. Amount of tax. Multiply line 9 by the rate of tax shown on line 10. Total tax due. Add columns A and B of line 11. The interest rate is noted on the front of the tax return and applies to each month or portion of a month after the due date. Total amount due and payable. Add lines 12, 13, and 14 and enter total amount due and payable. All supporting documents, as required by the tax return, are to be completed in every detail. Every distilled spirits taxpayer shall, no later than the seventh day of the month following the reporting period, forward the original page or pages of forms BOE-241-A, BOE-242-A, BOE-243-B and BOE-244-B to the BOE in Sacramento. Form BOE-240-A, plus copies of the above-mentioned forms, shall be kept and maintained at the licensed premises of the taxpayer in this state.

Line 15. Note:

BOE-501-DS (S2B) REV. 11 (10-08)

STATEMENT II - DISTILLED SPIRITS INVENTORY RECONCILIATION INSTRUCTIONS
Line 1. Inventory, first of reporting period. Enter the "inventory, end of reporting period" figures from the previous period return. Include inventory on own premises and in public and private warehouses. Received from bottling department. Enter the total gallons of distilled spirits from form BOE-240-A. The totals must agree with the respective federal forms. Purchased from California distilled spirits taxpayers. Enter the total gallons of all bottled or packaged distilled spirits acquired from other distilled spirits taxpayers in California. Total amounts must agree with completed form BOE-241-A. Imported into California. Enter the total gallons of all bottled or packaged distilled spirits acquired by direct importation from without the state or from the Foreign Trade Zone. Importation of distilled spirits into California in bond must be reported at the time of importation and not at the time of withdrawal from bond. Total amounts must agree with completed form BOE-242-A. Returns from retailers. Wholesalers and rectifiers may accept the return of distilled spirits from retailers, provided such distilled spirits were sold to the retailer by the wholesaler or rectifier. Do not include returns from wholesalers or returns from out-of-state. Also enter this figure on line 2 of Statement I. Gains unaccounted for. Enter gains disclosed by physical inventories. Total accounted for. Add lines 1 through 6; total must agree with line 13. Total sales. Enter the total gallons of distilled spirits sold during this reporting period. Also enter this figure on line 1 of Statement I. Losses accounted for by affidavits. Unintentional destruction shall mean destruction of distilled spirits by fire, earthquake, floods, breakage in transit, accident, or by any other cause, when the exact quantity destroyed is known. Claims for loss by unintentional destruction must be filed with the BOE in Sacramento immediately following the close of business on the last day of the month in which the loss is discovered. The claim must state under oath of the licensee that the distilled spirits were so damaged that they could not be used for any purpose. Proof of loss satisfactory to the BOE in the form of insurance or carrier claims, which have been paid, must be retained on the taxpayer's premises for examination or verification by employees of the BOE. The amount of distilled spirits voluntarily destroyed may be claimed as an accounted-for loss when the destruction is witnessed by a representative of the BOE (reference Regulation 2550).

Line 2.

Line 3.

Line 4.

Line 5.

Line 6. Line 7. Line 8.

Line 9.

Line 10. Losses unaccounted for. Unaccounted-for losses shall include all other losses disclosed by physical inventory due to pilferage, handling, etc. Note: If line 7 is larger then line 13, the difference must be entered on line 10 as an unaccounted-for loss. Line 12. Inventory, end of reporting period. Enter the total gallons of distilled spirits on hand at the end of the reporting period. At least two returns shall be prepared from semiannual physical inventories [reference Regulation 2530(a)]. Line 13. Total accounted for. Add lines 8 through 12; total must agree with line 7.

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.