Form 04-503 - Alcoholic Beverage Excise Tax Return Page 2
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5State of Alaska
Instructions for Alcoholic Beverage Excise Tax Return
Definitions (cont.)
General Instructions. The Alcoholic Beverage Excise Tax Return, Form 04-
containing at least one-half of 1 percent and less than 7 percent alcohol by volume;
500, is due by the end of the month following the month in which alcoholic
having the taste, aroma, and characteristics generally attributed to hard cider; and
beverages were sold in the state. Form 04-500 must be accompanied by
sold or offered for sale as hard cider.
Supporting Schedules, Form 04-501 and Form 04-502, and by an Inventory
Report, Form 04-503. Do not attach invoices covering the sale or purchase of
Still Wine - Wine containing not more than 0.392 gram of carbon dioxide per 100
alcoholic beverages. All alcoholic beverage invoices must be kept for three years
milliliters.
and be available for audit or inspection by the Alaska Department of Revenue.
Beer - Beer, ale, porter, stout, and other similar fermented beverages (including
Form 04-500 Instructions.
sake or similar products) of any name or description containing one-half of one
Lines 1a, 2a, 3a and 4a. - Gallons sold or consigned in Alaska. Enter the total
percent or more of alcohol by volume, brewed or produced from malt, wholly or in
gallons of alcoholic beverages sold or consigned in Alaska.
part, or from any substitute for malt.
Lines 1b, 2b, 3b and 4b. - Gallons sold to military. Enter all gallons of alcoholic
Questions.
beveragessold directly to the U.S. military for consumption by personnel in active
If you have any questions regarding this form or other topics concerning the
service. Report only those gallons included in lines 1a, 2a, 3a or 4a.
alcoholic beverage excise tax, please contact the Tax Division in Anchorage at
907.269.6620 or in Juneau at 907.465.2320. This form is available online at
Lines 1c, 2c, 3c and 4c. - Gallons sold or consigned to licensed warehouse.
Enter all gallons sent, sold or consigned from this warehouse location to another
licensed warehouse. Report only those gallons included in lines 1a, 2a, 3a or 4a
Tax Payment by Electronic Funds Transfer - TOPS
The Department of Revenue offers a free online electronic funds transfer service
Beer & Malt Beverages Qualifying for Reduced Rate of Tax. Alaska allows a
through our Tax Online Payment System (TOPS). TOPS allows taxpayers to
reduced rate of tax on sales of beer and malt beverages sold in the state
make payments online using a secure internet site. To access, go to:
produced by a small brewery. Before the reduced rate is allowed, the department
must have received an acknowledged copy of the Brewer's Notice of Intent to Pay
https://
Reduced Rate of Tax as filed with the Alcohol and Tobacco Tax and Trade
Bureau. If the department has not received this notice, beer and malt beverages
Tax Payment by Check
will be taxed at the rate of $1.07 per gallon. If this notice is not received by the
Checks must be made payable to the Alaska Department of Revenue at PO Box
department before June 1 of each fiscal year, the reduced tax rate does not apply
110420, Juneau, AK 99811-0420. Checks should be submitted with the
until the first day of the second month after the month the notice is received by
appropriate return or Form 04-711, and must be identified by name, address, tax
the department.
year and federal Employer Identification Number (EIN).
Form 04-501 Instructions.
Large Payments
Complete a separate form for each category of sales: Gallons sold or consigned
When a payment with a return is $100,000 or greater, payment must be made by
to retailers or individuals, Gallons sold to military establishments, and Gallons
using our EFT service, TOPS (see above) or wire transfer.
sold or consigned to a licensed warehouse. Provide the name of the buyer and
judicial district where the alcoholic beverage was sold. See the back of this form
You can avoid bank charges on wire transfers by using TOPS.
for a map of judicial districts.
Wire Transfers
Form 04-502 Instructions.
Notify the State of Alaska, Treasury Division by facsimile at 907.465.4019
Distributors must complete this form if they make sales of beer or malt beverages
regarding the particulars of the transfer the day before the wire transfer is to be
produced by a brewery that qualifies for the reduced tax rate and they are
made.
claiming the reduced rate on form 04-500. Provide the name and address of the
brewery qualifying for the reduced rate and the number of gallons sold. The
Wire payments to:
reduced rate will not be allowed if any information on this form is missing or the
State Street Bank & Trust Company
form has not been attached to the return.
Boston, Massachusetts
ABA #011000028
Form 04-503 Instructions.
For Credit to the State of Alaska
All alcoholic beverage licensees must complete this form if alcoholic beverages
General Investment Fund, AY01
are stored or manufactured in Alaska. A separate inventory report must be
Account #00657189
provided for each location where alcoholic beverages are stored or manufactured.
Attention: Kim Chan, Public Funds
Beginning inventory must equal ending inventory reported on the prior month's
form. Provide an explanation if these amounts do not agree.
Contact the Alaska Department of Revenue’s Treasury Division at the following
address if additional information is required:
Definitions:
Liquor - Alcoholic beverages, except malt beverages, having a content of more
Cash Manager & Investment Officer
than 21 percent alcohol by volume.
Alaska Department of Revenue
Treasury Division
Wine - Alcoholic beverages, except malt beverages, having a content of 21
PO Box 110406
percent alcohol by volume or less.
Juneau, AK 99811-0406
Telephone 907.465.2360
Malt Beverages - Any alcoholic beverage brewed or produced from malt, wholly
or in part, or from any substitute for malt.
Provide a contact number in advance to the Treasury Division if confirmation is
desired.
Cider - Still wine derived primarily from apples or apple concentrate and water
(apple juice, or the equivalent amount of concentrate reconstituted to the original
brix of the juice prior to concentration, must represent more than 50 percent of
the volume of the finished product) containing no other fruit product nor any
artificial product which imparts a fruit flavor other than apple;
Form 04-500 Instructions Webform (Rev 08/04)
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