Form L-Bw-I-4 - Report Of Wine Shipments Into South Carolina printable pdf download

Form L-Bw-I-4 - Report Of Wine Shipments Into South Carolina

STATE OF SOUTH CAROLINA

1350

DEPARTMENT OF REVENUE

L-BW-I-4

REPORT OF WINE SHIPMENTS

(Rev. 6/11/08)

4176

INTO SOUTH CAROLINA

Office Use Only

Producer's Mailing Address:

File Number:

Period Covered:

14-1304

Phone Number _______________________________________

WINE

Total Shipment from Page 2 or Attached Schedule

Cases Invoiced in Metric Container Sizes Only

CASES

120/100ml

48/187ml

12/1 liter

24/375ml

4/3 liter

12/750ml

6/1.5 liter

S.C. Code of Laws 1976 As Amended: Section 12-54-210 states: Any taxpayer liable for any tax administered by the

Department shall keep books, papers, memoranda, records, render statements, make returns and comply with regulations as the

Department may prescribe. Persons failing to comply with the provisions of this section must be penalized in an amount to be assessed

by the Department not to exceed five hundred dollars for the period covered by the return in addition to any other penalties

provided by law.

12-21-1550. Invoices and bills of lading shall be furnished to the Department of Revenue.

Prior to shipment into the geographic boundaries of South Carolina to a licensed wholesaler of any beer or wine by a registered

producer, the registered producer shall mail by first class mail to the Department of Revenue a correct and complete invoice, showing in

detail the items in such shipment by quantity, type, brand and size and the point of origin and the point of destination. Also, prior to or at

the time of shipment, a copy of the bill of lading shall be forwarded to the Department of Revenue by first class mail. Upon acceptance

of delivery of the shipment by the duly licensed wholesaler, the wholesaler shall furnish the Department of Revenue with a copy of the

invoice covering the shipment, with endorsement thereon showing the date, time and place delivery was accepted.

The total of all shipments must be shown and report filed with the South Carolina Department of Revenue, Miscellaneous Tax Section,

Columbia, SC 29214-0137, by the tenth of each month.

Phone (803) 896-1970

Note: A separate report must be filed for each wholesaler to whom wine is shipped.

I hereby certify that the information contained in this report (including accompanying schedules and statements) has been

examined by me and to the best of my knowledge is correct and complete.

Title

Signature

Date

41761024

Form L-Bw-I-4 - Report Of Wine Shipments Into South Carolina

Related Articles

Related forms

Related Categories