Free boe501wg - Winegrower Tax Return - California

BOE-501-WG (S1F) REV. 11 (7-07)

BOARD OF EQUALIZATION

STATE OF CALIFORNIA

WINEGROWER TAX RETURN DUE ON OR BEFORE

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

[ FOID

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YOUR ACCOUNT NO. EFF

BOARD OF EQUALIZATION EXCISE TAXES DIVISION P O BOX 942879 SACRAMENTO CA 94279-6079
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 figures to the nearest gallon. STILL WINE SALES AND TAX LIABILITY A NOT OVER 14 PERCENT (Gallons) 1. 2. B OVER 14 PERCENT (Gallons) C SPARKLING WINE (Gallons)

1. Removed from internal revenue bond on payment of tax 2. Imported into California [enter total from form(s) BOE-269-A] 3. 4. 5. 6.

3. Out-of-State Winegrowers - Shipped directly to California residents under wine direct shipper permit Total (add lines 1 through 3) Federal tax-paid wine exported Imported in or bulk transfers to U.S. Internal Revenue bond Federal tax-paid wine sold for industrial use Other exemptions (attach documentation) Total exemptions (add lines 5 through 8) 4. 5. 6.

7. 8. 9.

7. 8. 9. 10. 11. 12. $ $ $ $ 13.
PENALTY INTEREST

10. Taxable sales (subtract line 9 from line 4) 11. Rate of tax 12. Amount of tax (multiply line 10 by line 11) 13. Total tax (add columns A, B, and C of line 12)

$ $ $ $ $ $ ]

14. Penalty (if filed after the due date, see instructions on back) 15. 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

14. 15. 16.

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

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-WG (S1B) REV. 11 (7-07)

SCHEDULE A SUMMARY OF WINE IN BOND (TRANSFERRED, EXPORTED, AND IN INVENTORY)
STILL WINE BULK WINES A NOT OVER 14 PERCENT (Gallons) 1a. 1b. 2. B OVER 14 PERCENT (Gallons) C SPARKLING WINE (Gallons)

1. Transferred to other wine cellars

Within California Without California

2. In bond wine exported

3. Inventory on hand at end of reporting report 3. STILL WINE BOTTLED WINES A NOT OVER 14 PERCENT (Gallons) 4a. 4b. 5. B OVER 14 PERCENT (Gallons) C SPARKLING WINE (Gallons)

4. Transferred to other wine cellars

Within California Without California

5. In bond wine exported

6. Inventory on hand at end of reporting report 6.

INSTRUCTIONS - WINEGROWER 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 (Board) administers the California Alcoholic Beverage Tax Law, which includes the state excise tax on wine. The tax rates as they relate to wine 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(s) to the nearest gallon. FILING REQUIREMENTS Every licensed winegrower or wine blender 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 Board, file a tax return of all sales of wine for the reporting period. A return must be filed each reporting period regardless of whether any tax is due. The report must be completed in every detail 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 Board 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 Board 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 Board in Sacramento.
CLEAR PRINT

BOE-501-WG (S2) REV. 11 (7-07)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

INSTRUCTIONS - WINEGROWER TAX RETURN
PREPARATION OF RETURN Line 1. Removed from internal revenue bond on payment of tax. Enter the total gallons of wine removed from internal revenue bond on which you paid the Federal Internal Revenue Tax. Imported into California. Enter the total gallons of wine imported into California. This amount must be supported by a completed form BOE-269-A, Beer and Wine Imported into California (Report). Report wine received in customs bond and internal revenue bond in the reporting period in which the shipments are received. Imports in or bulk transfers to internal revenue bond are not taxable at the time of receipt or transfer. A deduction should be taken on line 6 for the in bond quantity. Out-of-state winegrowers - Shipped directly to California residents under wine direct shipper permit. Out-of-state winegrowers: Enter the total gallons of wine sold and shipped directly to California residents under a direct wine shipper permit on which California state excise tax has not been paid. Totals. Add lines 1, 2, and 3. Federal tax-paid wine exported. Enter the total gallons of federal tax-paid wine exported or sold for export from California. Documents supporting the claim for exemption must be retained on the licensed premises for verification by Board auditors for all transactions included in the claimed amount. Imported in or bulk transfers to U.S. Internal Revenue bond. Enter the total gallons of wine included on line 2 on which the Federal Internal Revenue Tax has not yet been paid. Federal tax-paid wine sold for industrial use. Enter the total gallons of federal tax-paid wine sold for use in the trades, professions or industries for other than beverage use. Other exemptions. Enter the total gallons of wine which are exempt from the state excise tax during this reporting period not claimed elsewhere. You must attach supporting documentation explaining why the transactions are exempt from tax. Total exemptions. Add lines 5 through 8. Taxable sales. Subtract line 9 from line 4 and enter total gallons in each column.

Line 2.

Line 3.

Line 4. Line 5.

Line 6.

Line 7.

Line 8.

Line 9. Line 10.

COMPUTATION OF TAX Line 12. Line 13. Line 15. Amount of tax. Multiply line 10 by the rate of tax shown on line 11. Total tax. Add columns A, B, and C of line 12. The interest rate is noted on line 15 on the front of the return form and applies for each month or portion of a month after the due date. Total amount due and payable. Add lines 13, 14, and 15 and enter the total amount due and payable.

Line 16.

SCHEDULE A - Summary of Wine in Bond (Transferred, Exported, and in Inventory) Enter the total gallons of wine transferred in bond to other wine cellars or exported in bond as reported on your federal tax reports. Also show the amount of in bond wine remaining on your premises at the end of the reporting period.

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.