Form Ltd 04et - Supplier Liquor Excise Tax Report - Sales To Consumers

Form Ltd 04et - Supplier Liquor Excise Tax Report - Sales To Consumers - 2004 Page 2

SUPPLIER LIQUOR EXCISE TAX REPORT INSTRUCTIONS

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 of 10% and interest of 1% per month until date of payment

per NRS 360.417. Report must be filed whether or not there is activity.

1.– 4. On appropriate Liquor Type/alcohol percent line, enter total Wine Gallons shipped to

Nevada residents, totaled from all invoices for the month. Multiply gallons by Tax Rate and

enter Tax Amount Due.

5. Total Wine Gallons and Tax Amount Due columns and enter Totals.

6. If postmarked on or before the 15

of the month following activity, enter 0.5% Discount and

subtract from Total.

7. Enter Total Due and remit this amount with return.

8.– 12. Verify, complete information, and sign.

Attach legible copies of all invoices to return. Invoices must include date, name and address of

Nevada resident, type and quantity of alcoholic beverages shipped.

Make check payable to Nevada Department of Taxation.

CONVERSION TO GALLONS

Per NAC 369.020

The 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

Form Ltd 04et - Supplier Liquor Excise Tax Report - Sales To Consumers - 2004 Page 2