Form Liq-Stc - Supplier Liquor Excise Tax Return Form Sales To Consumers Page 2
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2SUPPLIER LIQUOR EXCISE TAX RETURN
INSTRUCTIONS
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Tax is due and payable on or before the 20
of the month following activity per NRS 369.370. Late filing
will result in a penalty (up to 10%) and interest of 1% per month until the date of payment per NRS
360.417. The return must be filed whether or not there is activity.
1.– 4. On the appropriate Liquor Type/alcohol percent line, enter the total Wine Gallons shipped to
Nevada residents, totaled from all invoices for the month. Multiply the gallons by the Tax Rate and enter
on the Tax Amount Due line.
5. Total the Wine Gallons and Tax Amount Due columns and enter on the Totals line.
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6. If postmarked on or before the 15
of the month following activity, enter the 0.25% Discount and
subtract from the Total.
7. Adjusted Tax total less the discount.
8. Subtract credits that have been approved by the Department.
9. If this return will not be submitted/postmarked and the taxes paid on or before the due date
as shown on the face of this return, the amount of penalty due is based on the number of days late the
payment is made per NAC 360.395. The maximum penalty amount is 10%.
Number of days
Penalty
late
Percentage
Multiply by:
1 - 10
2%
0.02
11 - 15
4%
0.04
16 - 20
6%
0.06
21- 30
8%
0.08
31 +
10%
0.10
Determine the number of days late the payment is, and multiply the net tax owed by the appropriate rate
based on the table above. The result is the amount of penalty that should be entered. For example, the
taxes were due January 31, but not paid until February 15. The number of days late is 15 so the penalty
is 4%.
10. Effective 07/01/2011 interest rate change: To calculate interest for each month late after 07/01/2011,
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of the month following activity. To
multiply Line 7 x 0.76% (or .0075), if postmarked after the 20
calculate interest for each month late from 07/01/1999 through 06/30/2011 multiply Line 7 x .01% (or .01)
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if postmarked after the 20
of the following month.
11. Include liabilities that have been established by the Department.
12. Total Amount Due and payable to the Department of Taxation.
Attach legible copies of all invoices to the return. Invoices must include date; name and address of
Nevada resident; and type, percentage of alcohol; and quantity of alcoholic beverages shipped.
CONVERSION TO GALLONS
Per NAC 369.020
Reports of licensees must be in wine gallons.
For Wine, the quantity in liters must be multiplied by 0.26417 to determine the equivalent quantity in wine
gallons. The resulting figures must be rounded to the nearest one-hundredth of a gallon.
For Distilled Spirits, to convert liters to wine gallons, the quantity in liters must be multiplied by 0.264172
to determine the equivalent quantity in wine gallons. The resulting figure must be rounded to the nearest
one-hundredth of a gallon.
Example: Bottles times milliliters = total milliliters
Divide total milliliters by 1000 = total liters
Multiply total liters by .26417 for wine or .264172 for spirits = total wine gallons
LIQ-STC (05/15)
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