Form BOE-501-BW Fillable Beer and Wine Importer Tax Return

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Download Form BOE-501-BW

View all CA - California Sales, Use and Other Taxes

(10 PENALTY (if filed after the due date see line 10 instructions) $) (11 INTEREST $) (11 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 For assistance see BOE website for Interest Calculator ) (12 TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (add lines 9 10 and 11) $) (9 Amount of tax due or refund claimed (add columns A B C and D of line 8) $) (B O E USE ONLY) (CLEAR) CLEAR (DATE) (DUE ON OR BEFORE) (EMAIL ADDRESS) (Gallons) (Gallons) (PRINT NAME AND TITLE) (PRINT) PRINT (see Revenue and Taxation Code section 32151) Round to the nearest gallon Include any beer imported in bond whether held by you at your (TELEPHONE (AREA CODE)) (TELEPHONE ) (text) (text) (text) (TRANSACTIONS DURING REPORTING PERIOD 1 Imported into California must agree with forms(s) BOE 269 A submitted 1a Case beer BEER COLUMN A TOTAL BEER (Gallons)) (TRANSACTIONS DURING REPORTING PERIOD 1 Imported into California must agree with forms(s) BOE 269 A submitted 1b Keg beer BEER COLUMN A TOTAL BEER (Gallons)) (TRANSACTIONS DURING REPORTING PERIOD 1 Imported into California must agree with forms(s) BOE 269 A submitted 1c Total BEER COLUMN A TOTAL BEER (Gallons)) (TRANSACTIONS DURING REPORTING PERIOD 1 Imported into California must agree with forms(s) BOE 269 A submitted 1c Total WINE COLUMN B STILL WINE NOT OVER 14 PERCENT (Gallons)) (TRANSACTIONS DURING REPORTING PERIOD 1 Imported into California must agree with forms(s) BOE 269 A submitted 1c Total WINE COLUMN C STILL WINE OVER 14 BUT NOT OVER 24 PERCENT AND SPARKLING HARD CIDER (Gallons)) (TRANSACTIONS DURING REPORTING PERIOD 1 Imported into California must agree with forms(s) BOE 269 A submitted 1c Total WINE COLUMN D SPARKLING WINE (Gallons) ) (TRANSACTIONS DURING REPORTING PERIOD 2 Exported from California BEER COLUMN A TOTAL BEER (Gallons)) (TRANSACTIONS DURING REPORTING PERIOD 2 Exported from California WINE COLUMN C STILL WINE OVER 14 BUT NOT OVER 24 PERCENT AND SPARKLING HARD CIDER (Gallons) ) (TRANSACTIONS DURING REPORTING PERIOD 2 Exported from California WINE COLUMN D SPARKLING WINE (Gallons)) (TRANSACTIONS DURING REPORTING PERIOD 3 Spoiled beer or wine (attach approved authorization) 3 BEER COLUMN A TOTAL BEER (Gallons)) (TRANSACTIONS DURING REPORTING PERIOD 3 Spoiled beer or wine (attach approved authorization) WINE COLUMN C STILL WINE OVER 14 BUT NOT OVER 24 PERCENT AND SPARKLING HARD CIDER (Gallons) ) (TRANSACTIONS DURING REPORTING PERIOD 3 Spoiled beer or wine (attach approved authorization) WINE COLUMN D SPARKLING WINE (Gallons)) (TRANSACTIONS DURING REPORTING PERIOD 4 Other exemptions (attach documentation) 4 BEER COLUMN A TOTAL BEER (Gallons)) (TRANSACTIONS DURING REPORTING PERIOD 4 Other exemptions (attach documentation) WINE COLUMN C STILL WINE OVER 14 BUT NOT OVER 24 PERCENT AND SPARKLING HARD CIDER (Gallons) ) (TRANSACTIONS DURING REPORTING PERIOD 4 Other exemptions (attach documentation) WINE COLUMN D SPARKLING WINE (Gallons)) (TRANSACTIONS DURING REPORTING PERIOD 5 Total exemptions (add lines 2 through 4 for columns A through D) BEER COLUMN A TOTAL BEER (Gallons)) (TRANSACTIONS DURING REPORTING PERIOD 5 Total exemptions (add lines 2 through 4 for columns A through D) WINE COLUMN C STILL WINE OVER 14 BUT NOT OVER 24 PERCENT AND SPARKLING HARD CIDER (Gallons)) (TRANSACTIONS DURING REPORTING PERIOD 5 Total exemptions (add lines 2 through 4 for columns A through D) WINE COLUMN D SPARKLING WINE (Gallons)) (TRANSACTIONS DURING REPORTING PERIOD 6 Taxable transactions on which tax applies or a refund is due (subtract line 5 from line 1c for columns A through D) BEER COLUMN A TOTAL BEER (Gallons)) (TRANSACTIONS DURING REPORTING PERIOD 6 Taxable transactions on which tax applies or a refund is due (subtract line 5 from line 1c for columns A through D) WINE COLUMN C STILL WINE OVER 14 BUT NOT OVER 24 PERCENT AND SPARKLING HARD CIDER (Gallons) ) (TRANSACTIONS DURING REPORTING PERIOD 6 Taxable transactions on which tax applies or a refund is due (subtract line 5 from line 1c for columns A through D) WINE COLUMN D SPARKLING WINE (Gallons)) (TRANSACTIONS DURING REPORTING PERIOD 7 Rate of tax per wine gallon BEER COLUMN A TOTAL BEER (Gallons) $) (TRANSACTIONS DURING REPORTING PERIOD 7 Rate of tax per wine gallon WINE COLUMN C STILL WINE OVER 14 BUT NOT OVER 24 PERCENT AND SPARKLING HARD CIDER (Gallons) ) (TRANSACTIONS DURING REPORTING PERIOD 7 Rate of tax per wine gallon WINE COLUMN D SPARKLING WINE (Gallons)) (TRANSACTIONS DURING REPORTING PERIOD 8 Subtotal for columns A through D of tax on these gallons (multiply ilne 6 by line 7) WINE COLUMN C STILL WINE OVER 14 BUT NOT OVER 24 PERCENT AND SPARKLING HARD CIDER (Gallons) ) (TRANSACTIONS DURING REPORTING PERIOD 8 Subtotal for columns A through D of tax on these gallons (multiply ilne 6 by line 7) WINE COLUMN D SPARKLING WINE (Gallons)) (TRANSACTIONS DURING REPORTING PERIOD 8 Subtotal for columns A through D of tax on these gallons (multiply line 6 by line 7) BEER COLUMN A TOTAL BEER (Gallons) $) (TRANSACTONS DURING REPORTING PERIOD 2 Exported from California WINE COLUMN B STILL WINE NOT OVER 14 PERCENT (Gallons) ) (TRANSACTONS DURING REPORTING PERIOD 3 Spoiled beer or wine (attach approved authorization) WINE COLUMN B STILL WINE NOT OVER 14 PERCENT (Gallons) ) (TRANSACTONS DURING REPORTING PERIOD 4 Other exemptions (attach documentation) WINE COLUMN B STILL WINE NOT OVER 14 PERCENT (Gallons) ) (TRANSACTONS DURING REPORTING PERIOD 5 Total exemptions (add lines 2 through 4 for columns A through D) WINE COLUMN B STILL WINE NOT OVER 14 PERCENT (Gallons) ) (TRANSACTONS DURING REPORTING PERIOD 6 Taxable transactions on which tax applies or a refund is due (subtract line 5 from line 1c for columns A through D) COLUMN B STILL WINE NOT OVER 14 PERCENT (Gallons) ) (TRANSACTONS DURING REPORTING PERIOD 7 Rate of tax per wine gallon WINE COLUMN B STILL WINE NOT OVER 14 PERCENT (Gallons)) (TRANSACTONS DURING REPORTING PERIOD 8 Subtotal for columns A through D of tax on these gallons (multiply line 6 by line 7) WINE COLUMN B STILL WINE NOT OVER 14 PERCENT (Gallons)) (TTY:711); from the main menu select the option Special Taxes and Fees (YOUR ACCOUNT NO ) [ FOID 1 Imported into California must agree with form(s) 10 Penalty (if filed after the due date see line 10 instructions) PENALTY $ 11 INTEREST: One month's interest is due on tax for each month or fraction of a month that payment 12 TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (add lines 9 10 and 11) $ 1a Case beer 1b Keg beer 1c Total 2 Exported from California 3 Spoiled beer or wine (attach approved authorization) 32001 et seq ) which includes the state excise taxes imposed upon the importation and sale of beer and wine The tax rates for this law as 4 Other exemptions (attach documentation) 5 Total exemptions (add lines 2 through 4 for columns 6 Taxable transactions on which tax applies or a 7 Rate of tax per wine gallon $ 8 Subtotal for columns A through D of tax on 9 Amount of tax due or refund claimed (add columns A B C and D of line 8) $ a Saturday Sunday or state holiday returns postmarked or received by the next business day will be considered timely A through D) Always write your account number on your check or money order Make a copy of this document for your records amount of refund claimed from line 9 as a negative number amount) BEER AND WINE IMPORTER TAX RETURN beer manufacturer or beer and wine importer BEER WINE BEFORE PREPARING BOARD OF EQUALIZATION BOE 269 A Beer and Wine Imported into California Remittance for the amount due must be submitted by the due date of the return A BOE 269 A submitted BOE 501 BW (S1B) REV 15 (4 13) BUT NOT OVER 24 California wine grower or beer and wine importer CIDER columns B through D enter the total gallons of wine imported by you into the state by multiplying liters by 0 264172 (see Alcoholic Beverage documentation explaining why the transactions are exempt from tax 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 DUE ON OR BEFORE duplicate of the return should be retained on the licensed premises for verification by BOE auditors 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 EMAIL ADDRESS Every licensed beer and wine importer is required by Revenue and Taxation Code section 32251 to file a tax return of all beer and wine examined by me and to the best of my knowledge and belief is a true correct and complete return filed each reporting period regardless of whether any tax is due The return must be complete and supported by supplemental report FILING REQUIREMENTS For assistance see BOE website for Interest Calculator for small quantities of beer or wine destroyed upon written approval by the BOE as described in Regulation 2552 An approved authorization GENERAL here You may use the Interest Calculator (go to www boe ca gov/interest/) on the BOE website for help calculating the interest due I hereby certify that this return including any accompanying schedules and statements has been If you need additional information please contact the State Board of Equalization Special Taxes and Fees P O Box 942879 Sacramento imported by 128 Round to the nearest gallon Include any beer imported in bond whether held by you at your licensed premises or held for imported for the reporting period on or before the 15th day of each month following the close of the reporting period A return must be INSTRUCTIONS BEER AND WINE IMPORTER TAX RETURN INTEREST $ is delayed after the due date The adjusted monthly interest rate is licensed premises or held for you on your account at the premises of a licensed warehouse Imports reported on this form must agree with the Line 10 Penalty If you pay the tax due on line 9 or file your return after the due date shown on the front of this return you owe a penalty of Line 11 Interest If you pay your tax on line 9 after the due date shown on the front of this return you will owe interest The interest rate on Line 12 Total amount due and payable or refund claimed Add lines 9 10 and 11 and enter total on line 12 If claiming a refund enter the Line 1a Case beer imported into California Enter the total gallons of case beer imported by you into the state by dividing total ounces Line 1b Keg beer imported into California Enter the total gallons of keg beer imported by you into the state by multiplying barrels by 31 Line 1c Total gallons of beer and/or wine imported into California For column A add lines 1a and 1b and enter the result on line 1c For Line 2 Exported from California Enter the total gallons of beer and/or imported wine which was exported outside of California during the Line 3 Spoiled beer or wine Enter the total gallons of spoiled beer or wine destroyed under the supervision of a representative of the BOE or Line 4 Other exemptions Enter the total gallons of beer and/or wine exempt from tax not claimed on lines 2 or 3 You must attach supporting Line 5 Total exemptions Enter total gallons of exempt transactions by adding lines 2 through 4 and entering the total on line 5 Line 6 Taxable transactions Enter the taxable gallons by subtracting line 5 from line 1c for columns A through D (this may be a negative Line 7 These are the rates of tax per wine gallon Line 8 Subtotal of tax For columns A through D multiply line 6 by the rates of tax shown on line 7 for each column and enter the result Line 9 Amount of tax due or refund claimed Enter the total tax due or refund claimed by adding columns A B C and D of line 8 and enter Make check or money order payable to State Board of Equalization Mandatory EFT accounts must pay by EFT or ePay Be sure to sign and mail your return on line 8 OVER 14 P O BOX 942879 Payments: You can make your payment by paper check Online ACH Debit (ePay) or by credit card To use ePay go to our website at PENALTY FOR LATE FILING 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 PERCENT PERCENT AND premises for verification by BOE auditors for all transactions included in the claim PREPARATION OF RETURN PREPARATION OF RETURN (continued) PRINT NAME AND TITLE rate shown then multiply the result by the number of months including any fraction of a month that has elapsed since the due date and enter READ INSTRUCTIONS refund is due (subtract line 5 from line 1c for columns reported on BOE 269 A Do not include beer purchased from another California licensee such as a California beer manufacturer or beer and reporting period Do not include wine purchased in California Documents supporting the claim for exemption must be retained on the licensed Returns and payments must be postmarked or received on or before the due date of the return to be considered timely If the due date falls on Sacramento SACRAMENTO CA 94279 6079 Section 32252 of the Alcoholic Beverage Tax Law imposes a penalty for the late filing of this return regardless of whether any tax is due The SIGNATURE SPARKLING SPARKLING HARD SPECIAL STATE OF CALIFORNIA STILL WINE NOT STILL WINE OVER 14 Tax Regulation 2544) and enter the result on line 1c Round to the nearest gallon Include any wine imported in bond whether held by you at TAXES TELEPHONE The California State Board of Equalization (BOE) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section the front of the tax return applies for each month or fraction of a month that your payment is late Multiply the tax due on line 9 by the interest the greater of 10 percent (0 10) of the amount of the remaining tax due or $50 00 Multiply line 9 by 10 percent (0 10) and enter the greater of the total on line 9 these gallons (multiply line 6 by line 7) $ they relate to the importation of beer and wine are shown on this return this amount or $50 00 on line 10 time for the filing of this return not to exceed one month Any request for an extension should be made in writing and addressed to the BOE in to destroy beer or wine should be attached to this return TOTAL BEER total for the reporting period reported on BOE 269 A Do not include beer purchased from another California licensee such as a California TRANSACTIONS DURING REPORTING PERIOD wine importer with the total for the reporting period reported on BOE 269 A Do not include wine purchased from another California licensee such as a www boe ca gov click on the eServices tab and log in to make a payment To pay by credit card go to our website or call 1 855 292 8931 you on your account at the premises of a licensed warehouse Imports reported on this form must agree with the total for the reporting period YOUR ACCOUNT NO your licensed premises or held for you on your account at the premises of a licensed warehouse Imports reported on this form must agree

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