Form Mt-40 - Return Of Tax On Wines, Liquors, Alcohol, And Distilled Or Rectified Spirits - New York State Department Of Taxation And Finance
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1MT-40
New York State Department of Taxation and Finance
Return of Tax on Wines, Liquors, Alcohol,
(1/15)
and Distilled or Rectified Spirits
Period covered by this return
Monthly filers: File each month on or before the 20th day of the following month.
Annual filers: File each calendar year on or before January 20th of the following year.
Enter legal name and address if not preprinted.
Business telephone number
(
)
Nature of business activity
Manufacturer
Importer
Farm
distillery
Noncommercial importer
Farm winery
Direct wine shipper (DWS)
Special farm winery
No business this period
Abbreviated annual return
Cancel registration
Liquor tax registration number
Federal EIN or social security number
Amended return
State Liquor Authority (SLA) license number
Do you use or sell liquor with more than 24% alcohol by volume in New York City, or sell to a purchaser
G
G
whose licensed premises are in New York City?
Yes
No
If Yes, complete Schedule E.
Liquors containing 24% alcohol or less
Wines containing 24% alcohol or less
A
Inventories and purchases
Liquors, alcohol, distilled
B
C
D
E
F
or rectified spirits, and
(Amounts must be reported in whole liters for
More than 2%
2% alcohol or less by
Natural
Artificially
Still
wine containing more
columns A, B, and C and in whole gallons for
alcohol by volume
volume
sparkling
carbonated
(includes wine coolers)
than 24% alcohol by
columns D, E, and F.)
sparkling
volume
(whole liters only)
(whole liters only)
(whole gallons only)
(whole gallons only)
(whole gallons only)
(whole liters only)
1 Amount on hand at beginning of period ...
1
2 Tax-free purchases (from Schedule A) ...
2
3 Tax-paid purchases (from Schedule B) ...
3
4 Total
....................
4
(add lines 1, 2, and 3)
5 Amount on hand at end of period ......
5
6 Amount to be accounted for
(from
........
Form MT-41, line 10; or subtract line 5 from line 4)
6
Distillers, rectifiers, blenders, and fortifiers of wine or liquors — Use Form MT-41 for reporting above inventories and purchases
Computation of tax — New York State and New York City
7 Loss and waste
........
7
(explain on separate sheet)
8 Tax-paid purchases (from Schedule B) ...
8
9 Out-of-state sales (from Schedule C) ...
9
10 Tax-free sales and use (from Schedule D) .... 10
11 Total deductions
.. 11
(add lines 7 through 10)
12 Net quantity taxable
... 12
(subtract line 11 from line 6)
13 Tax rate ............................................... 13
$
1.70 $
.67 $
.01 $
.30 $
.30 $
.30
14 Tax
................ 14
(multiply line 12 by line 13)
15 Total New York State tax
(add amounts
.........................................
15
on line 14)
16 Adjustments from prior returns (New York State)
..................................................................................................... 16
(see instructions)
17 Amount due (New York State)
........................................................... 17
(enter here and on line 21, New York State column; see instructions)
18 New York City tax on liquors, alcohol, distilled or rectified spirits, and wine
×
Liters
NYC tax rate
= NYC tax due
containing more than 24% alcohol by volume. Enter net liters taxable
from Form MT-46 (Schedule E), line 7, if applicable .................................. 18
×
$
.264
19 Adjustments from prior returns (New York City)
.................................... 19
(see instructions)
20 Amount due (New York City)
............................................................... 20
(enter here and on line 21, New York City column; see instructions)
Payment of tax
New York State
New York City
Total
21 Balance due
(enter New York State amount from line 17;
............................... 21
enter New York City amount from line 20)
22 Penalties
..................................................... 22
(see instructions)
23 Interest
....................................................... 23
(see instructions)
24 Amount due
.................................... 24
(add lines 21, 22, and 23)
25 Payment — Make check or money order payable to Commissioner of Taxation and Finance.
Payment enclosed
Write on your check Form MT-40, your identification number, and the period you are reporting ................. 25
Certification. I certify that this return and any attachments are to the best of my knowledge and belief true, correct, and complete.
Date
Authorized signature
Official title
Date
Signature of individual or name of firm preparing this return
Preparer’s address
Attach an explanation for lines 7, 16, and 19, and copies of Forms MT-41, Beverage
For office use only
Inventories and Purchases, MT-42 (Schedule A), MT-43 (Schedule B), MT-44 (Schedule C, in
duplicate), MT-45 (Schedule D), and MT-46 (Schedule E), if applicable.
Direct wine shippers, farm wineries, special farm wineries, and farm distilleries: Attach a
copy of your current SLA license if filing an annual return.
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