Form BOE-501-WG Fillable Winegrower Tax Return

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Download Form BOE-501-WG

View all CA - California Sales, Use and Other Taxes

(11 Rate of tax per wine gallon COLUMN B OVER 14 PERCENT (Gallons) $ ) (11 Rate of tax per wine gallon COLUMN C SPARKLING WINE (Gallons) $ ) (12 Subtotal of tax on all taxable wine gallons (multiply line 10 by line 11 for columns A B and C) COLUMN B OVER 14 PERCENT (Gallons) $ ) (12 Subtotal of tax on all taxable wine gallons (multiply line 10 by line 11 for columns A B and C) COLUMN C SPARKLING WINE (Gallons) $ ) (13 Amount of tax due or refund claimed (add columns A B and C of line 12) $) (14 PENALTY (if filed after the due date see line 14 instructions) $) (15 INTEREST $) (15 INTEREST: One month's interest is due on tax for each month or fraction of a month that paymentis delayed after the due date The adjusted monthly interest rate is For assistance see BOE website for Interest Calculator ) (16 TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (add lines 13 14 and 15) $) (BOE USE ONLY ) (BOTTLED WINES 4 Transferred to other wine cellars Outside California 4b STILL WINE COLUMN A NOT OVER 14 PERCENT (Gallons) ) (BOTTLED WINES 4 Transferred to other wine cellars Within California 4a STILL WINE COLUMN A NOT OVER 14 PERCENT (Gallons) ) (BOTTLED WINES 5 In bond wine exported STILL WINE COLUMN A NOT OVER 14 PERCENT (Gallons) ) (BOTTLED WINES 6 Inventory on hand at the end of the reporting report STILL WINE COLUMN A NOT OVER 14 PERCENT (Gallons) ) (BULK WINES 1 Transferred to other wine cellars Outside California 1b STILL WINE (Alcohol content by volume) COLUMN A NOT OVER 14 PERCENT (Gallons) ) (BULK WINES 1 Transferred to other wine cellars Within California 1a STILL WINE (Alcohol content by volume) COLUMN A NOT OVER 14 PERCENT (Gallons) ) (BULK WINES 2 In bond wine exported STILL WINE (Alcohol content by volume) COLUMN A NOT OVER 14 PERCENT (Gallons) ) (BULK WINES 3 Inventory on hand at the end of the reporting report STILL WINE (Alcohol content by volume) COLUMN A NOT OVER 14 PERCENT (Gallons) ) (CLEAR) CLEAR (COLUMN B OVER 14 PERCENT (Gallons) ) (COLUMN B OVER 14 PERCENT (Gallons) ) (COLUMN B OVER 14 PERCENT (Gallons) ) (COLUMN B OVER 14 PERCENT (Gallons) ) (COLUMN B OVER 14 PERCENT (Gallons) ) (COLUMN C SPARKLING WINE (Gallons) ) (COLUMN C SPARKLING WINE (Gallons) ) (COLUMN C SPARKLING WINE (Gallons) ) (COLUMN C SPARKLING WINE (Gallons) ) (COLUMN C SPARKLING WINE (Gallons) ) (COLUMN C SPARKLING WINE (Gallons) ) (COLUMN C SPARKLING WINE (Gallons) ) (COLUMN C SPARKLING WINE (Gallons) ) (COLUMN C SPARKLING WINE (Gallons) ) (DATE) (DUE ON OR BEFORE) (EMAIL ADDRESS) (PRINT NAME AND TITLE) (PRINT) PRINT (STILL WINE (Alcohol content by volume) COLUMN B OVER 14 PERCENT (Gallons)) (STILL WINE (Alcohol content by volume) COLUMN B OVER 14 PERCENT (Gallons)) (STILL WINE COLUMN B OVER 14 PERCENT (Gallons)) (STILL WINE COLUMN B OVER 14 PERCENT (Gallons)) (TELEPHONE (AREA CODE) ) (TELEPHONE) (text) (text) (text) (text) (WINEGROWER TRANSACTIONS DURING REPORTING PERIOD 1 Removed from Internal Revenue bond on payment of tax STILL WINE (Alcohol content by volume) COLUMN A NOT OVER 14 PERCENT (Gallons) ) (WINEGROWER TRANSACTIONS DURING REPORTING PERIOD 10 Taxable transactions on which tax applies or a refund is due (subtract line 9 from line 4 for columns A B and C) STILL WINE (Alcohol content by volume) COLUMN A NOT OVER 14 PERCENT (Gallons) ) (WINEGROWER TRANSACTIONS DURING REPORTING PERIOD 11 Rate of tax per wine gallon STILL WINE (Alcohol content by volume) COLUMN A NOT OVER 14 PERCENT (Gallons) $ ) (WINEGROWER TRANSACTIONS DURING REPORTING PERIOD 11 Rate of tax per wine gallon STILL WINE (Alcohol content by volume) COLUMN A NOT OVER 14 PERCENT (Gallons) ) (WINEGROWER TRANSACTIONS DURING REPORTING PERIOD 2 Imported into California [enter total from BOE 269 A] STILL WINE (Alcohol content by volume) COLUMN A NOT OVER 14 PERCENT (Gallons) ) (WINEGROWER TRANSACTIONS DURING REPORTING PERIOD 3 Out of State Winegrowers Shipped directly to California residents under wine direct shipper permit STILL WINE (Alcohol content by volume) COLUMN A NOT OVER 14 PERCENT (Gallons) ) (WINEGROWER TRANSACTIONS DURING REPORTING PERIOD 4 Total (add lines 1 through 3 for columns A B and C) STILL WINE (Alcohol content by volume) COLUMN A NOT OVER 14 PERCENT (Gallons) ) (WINEGROWER TRANSACTIONS DURING REPORTING PERIOD 5 Federal tax paid wine exported STILL WINE (Alcohol content by volume) COLUMN A NOT OVER 14 PERCENT (Gallons) ) (WINEGROWER TRANSACTIONS DURING REPORTING PERIOD 6 Imported in or bulk transfers to U S Internal Revenue bond STILL WINE (Alcohol content by volume) COLUMN A NOT OVER 14 PERCENT (Gallons) ) (WINEGROWER TRANSACTIONS DURING REPORTING PERIOD 7 Federal tax paid wine sold for industrial use STILL WINE (Alcohol content by volume) COLUMN A NOT OVER 14 PERCENT (Gallons) ) (WINEGROWER TRANSACTIONS DURING REPORTING PERIOD 8 Other exemptions (attach documentation) STILL WINE (Alcohol content by volume) COLUMN A NOT OVER 14 PERCENT (Gallons) ) (WINEGROWER TRANSACTIONS DURING REPORTING PERIOD Total exemptions (add lines 5 through 8 for columns A B and C) STILL WINE (Alcohol content by volume) COLUMN A NOT OVER 14 PERCENT (Gallons) ) (YOUR ACCOUNT NO ) [ FOID] 1 Removed from Internal Revenue bond onpayment of tax 1 Transferred toother wine cellarsWithin California1a 10 percent (0 10) and enter the greater of this amount or $50 00 on line 14 10 Taxable transactions on which tax applies or a 10 11 Rate of tax per wine gallon11 $ 12 Subtotal of tax on all taxable wine gallons (multiply 12 13 Amount of tax due or refund claimed (add columns A B and C of line 12)$ 14 Penalty (if filed after the due date see line 14 instructions)PENALTY$ 15 INTEREST: One month's interest is due on tax for each month or fraction of a month that paymentis delayed after the due date The adjusted monthly interest rate is 16 TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (add lines 13 14 and 15)$ 2 Imported into California [enter total fromBOE 269 A] 2 In bond wine exported 2 on which the federal excise tax has not yet been paid 23007 Every winegrower or wine blender must file this return to report transactions of still wine with an alcohol content by 3 Inventory on hand at the end of the 3 Out of State Winegrowers Shipped directly to 4 Total taxable transactions (add lines 1 through 3 4 Transferred toother wine cellarsWithin California4a 5 Federal tax paid wine exported5 5 In bond wine exported 6 Imported in or bulk transfers to U S Internal6 6 Inventory on hand at the end of the 7 Federal tax paid wine sold for industrial use7 8 Other exemptions (attach documentation)8 9 Total exemptions (add lines 5 through 8 for 9 a direct wine shipper permit on which California state excise tax has not been paid A remittance for the amount due must be submitted by the due date of the return A duplicate of the return should be retained on Always write your account number on your check or money order Make a copy of this document for your records and C and C and enter total gallons in each column ANOT OVER 14 PERCENT(Gallons) ANOT OVER 14 PERCENT(Gallons) B and C B and C and enter the total for each column be made on Schedule A must be in agreement with the data on Federal Form TTB F 5120 17 The amounts reported must be BOARD OF EQUALIZATIONSPECIAL TAXES AND FEES BOE 501 WG (S1B) REV 15 (4 13) BOE 501 WG (S2B) REV 15 (4 13) book inventories for all months except for the end of the annual reporting period as described in Regulation 2530 The BOTTLED WINESSTILL WINECSPARKLING WINE(Gallons) BOVER 14 PERCENT(Gallons) BOVER 14 PERCENT(Gallons) BULK WINESSTILL WINE(Alcohol content by volume) California residents under wine direct shipper permit claiming a refund enter the amount of refund claimed from line 13 as a negative number Code section 32001 et seq ) which includes the state excise tax on wine as defined by Business and Professions Code section column columns A B and C) considered timely CSPARKLING WINE(Gallons) customs bond and Internal Revenue bond in the reporting period in which the shipments are received Imports date falls on a Saturday Sunday or state holiday returns postmarked or received by the next business day will be date on which the tax is due and payable until the date of payment The penalty for the late filing of this return is $50 00 The DUE ON OR BEFORE EMAIL ADDRESS Every licensed winegrower or wine blender is required by Revenue and Taxation Code section 32251 to file a tax return of all extension should be made in writing and addressed to the BOE in Sacramento FILING REQUIREMENTS For assistance see BOE website for Interest Calculator for columns A B and C) from California Documents supporting the claim for exemption must be retained on the licensed premises for GENERAL I hereby certify that this return including any accompanying schedules and statements has beenexamined by me and to the best of my knowledge and belief is a true correct and complete return If you need additional information please contact the State Board of Equalization Special Taxes and Fees P O Box 942879 in or bulk transfers to Internal Revenue bond are not taxable at the time of receipt or transfer A deduction including any fraction of a month that has elapsed since the due date and enter here You may use the InterestCalculator (go to www boe ca gov/interest/) on the BOE website for help calculating the interest due INSTRUCTIONS WINEGROWER TAX RETURN interest rate on the front of the tax return applies for each month or fraction of a month that your payment is late INTEREST$ Internal Revenue bond on which you paid the federal excise tax inventory reported in that month must be a physical inventory [See Alcoholic Beverage Tax Regulation 2537 ] 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 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 Line 1 Removed from Internal Revenue bond on payment of tax Enter the total gallons of wine removed from line 10 by line 11 for columns A B and C)$ Line 10 Taxable transactions on which tax applies or a refund is due Subtract line 9 from line 4 for columns A B Line 11 These are the rates of tax Line 12 Subtotal of tax on all taxable wine gallons Multiply line 10 by the rate of tax shown on line 11 for columns A Line 13 Amount of tax due or refund claimed Add columns A B and C of line 12 and enter the total on line 13 Line 14 Penalty If you pay the tax due on line 13 or file your return after the due date shown on the front of this return you Line 15 Interest If you pay your tax on line 13 after the due date shown on the front of this return you will owe interest The Line 16 Total amount due and payable or refund claimed Add lines 13 14 and 15 and enter the total on line 16 If Line 1a Enter the total gallons of bulk wine in bond transferred to other wine cellars in California for columns A B and C Line 1b Enter the total gallons of bulk wine in bond transferred to other wine cellars outside California for columns A B Line 2 Enter the total gallons of bulk wine in bond exported outside the country for columns A B and C Line 2 Imported into California Enter the total gallons of wine imported into California This amount must be Line 3 Enter the total gallons of bulk wine in bond in inventory on hand at the end of the reporting period for columns A Line 3 Out of state winegrowers Shipped directly to California residents under wine direct shipper permit Line 4 Total taxable transactions Add lines 1 2 and 3 for columns A B and C and enter the total gallons in each Line 4a Enter the total gallons of bottled wine in bond transferred to other wine cellars in California for columns A B and C Line 4b Enter the total gallons of bottled wine in bond transferred to other wine cellars outside California for columns A B Line 5 Enter the total gallons of bottled wine in bond exported outside the country for columns A B and C Line 5 Federal tax paid wine exported Enter the total gallons of federal tax paid wine exported or sold for export Line 6 Enter the total gallons of bottled wine in bond in inventory on hand at the end of the reporting period for columns A Line 6 Imported in or bulk transfers to U S Internal Revenue bond Enter the total gallons of wine included on line Line 7 Federal tax paid wine sold for industrial use Enter the total gallons of federal tax paid wine sold for use in Line 8 Other exemptions Enter the total gallons of wine which are exempt from the state excise tax during this Line 9 Total exemptions Add lines 5 through 8 for columns A B and C Make check or money order payable to State Board of Equalization Multiply the tax due on line 13 by the interest rate shown then multiply the result by the number of months Out of state winegrowers: Enter the total gallons of wine sold and shipped directly to California residents under Outside California1b Outside California4b owe a penalty of the greater of 10 percent (0 10) of the amount of remaining tax due or $50 00 Multiply line 12 by 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 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 PENALTY FOR LATE FILING PREPARATION OF RETURN PRINT NAME AND TITLE READ INSTRUCTIONSBEFORE PREPARING refund is due (subtract line 9 from line 4 for Report all alcoholic beverages in wine gallons To convert liters to wine gallons multiply the quantity in liters by 0 264172 Round reporting period reporting period not claimed on lines 5 through 7 You must attach supporting documentation explaining why Returns and payments must be postmarked or received by due date of the return to be considered timely If the due Revenue bond Sacramento CA 94279 0088 You may also visit the BOE website at www boe ca gov or call the Taxpayer Information SACRAMENTO CA 94279 6079 Schedule A is used to report a summary of movements of wine in Internal Revenue bond Reports of inventories required to SCHEDULE A Summary of Wine in Bond (Transferred Exported and in Inventory) SCHEDULE ASUMMARY OF WINE IN BOND(TRANSFERRED EXPORTED AND IN INVENTORY) Section 32252 of the Alcoholic Beverage Tax Law imposes a penalty for the late filing of this return regardless of whether any tax Section at 1 800 400 7115 (TTY:711); from the main menu select the option Special Taxes and Fees SECTION I Section I Bulk Wines SECTION II Section II Bottled Wines should be taken on line 6 for the in bond quantity SIGNATURE STATE OF CALIFORNIABOARD OF EQUALIZATION supported by a completed BOE 269 A Beer and Wine Imported into California (Report) Report wine received in TELEPHONE( ) The California State Board of Equalization (BOE) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation the different categories of wine are shown on this return the licensed premises for verification by the BOE auditors the result to the nearest gallon [See Alcoholic Beverage Tax Regulation 2544 ] the trades professions or industries for other than beverage use the transactions are exempt from tax verification by the BOE auditors for all transactions included in the claimed amount volume not over 14 percent still wine with an alcohol content over 14 percent and sparkling wine The tax rates as they relate to website at 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 Mandatory EFT accounts must pay by EFT or ePay Be sure to sign and mail your return wine transactions for the reporting period on or before the 15th day of each month following the close of the reporting period WINEGROWER TAX RETURN WINEGROWER TRANSACTIONSDURING REPORTING PERIODSTILL WINE(Alcohol content by volume) You must file a return even if no tax is due for the reporting period The report must be complete and supported by a BOE 269 A YOUR ACCOUNT NO

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