Form Boe501wg - Winegrower Tax Return Page 3
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3BOE-501-WG (S2) REV. 11 (7-07)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
INSTRUCTIONS - WINEGROWER TAX RETURN
PREPARATION OF RETURN
Line 1.
Removed from internal revenue bond on payment of tax. Enter the total gallons of wine removed from internal
revenue bond on which you paid the Federal Internal Revenue Tax.
Line 2.
Imported into California. Enter the total gallons of wine imported into California. This amount must be supported
by a completed form BOE-269-A, Beer and Wine Imported into California (Report). Report wine received in customs
bond and internal revenue bond in the reporting period in which the shipments are received. Imports in or bulk
transfers to internal revenue bond are not taxable at the time of receipt or transfer. A deduction should be taken on
line 6 for the in bond quantity.
Line 3.
Out-of-state winegrowers - Shipped directly to California residents under wine direct shipper permit.
Out-of-state winegrowers: Enter the total gallons of wine sold and shipped directly to California residents under a
direct wine shipper permit on which California state excise tax has not been paid.
Line 4.
Totals. Add lines 1, 2, and 3.
Line 5.
Federal tax-paid wine exported. Enter the total gallons of federal tax-paid wine exported or sold for export from
California. Documents supporting the claim for exemption must be retained on the licensed premises for verification
by Board auditors for all transactions included in the claimed amount.
Line 6.
Imported in or bulk transfers to U.S. Internal Revenue bond. Enter the total gallons of wine included on line 2 on
which the Federal Internal Revenue Tax has not yet been paid.
Line 7.
Federal tax-paid wine sold for industrial use. Enter the total gallons of federal tax-paid wine sold for use in the
trades, professions or industries for other than beverage use.
Line 8.
Other exemptions. Enter the total gallons of wine which are exempt from the state excise tax during this reporting
period not claimed elsewhere. You must attach supporting documentation explaining why the transactions are
exempt from tax.
Line 9.
Total exemptions. Add lines 5 through 8.
Line 10.
Taxable sales. Subtract line 9 from line 4 and enter total gallons in each column.
COMPUTATION OF TAX
Line 12.
Amount of tax. Multiply line 10 by the rate of tax shown on line 11.
Line 13.
Total tax. Add columns A, B, and C of line 12.
Line 15.
The interest rate is noted on line 15 on the front of the return form and applies for each month or portion of a month
after the due date.
Line 16.
Total amount due and payable. Add lines 13, 14, and 15 and enter the total amount due and payable.
SCHEDULE A - Summary of Wine in Bond (Transferred, Exported, and in Inventory)
Enter the total gallons of wine transferred in bond to other wine cellars or exported in bond as reported on your federal tax
reports. Also show the amount of in bond wine remaining on your premises at the end of the reporting period.
If you wish additional information, please contact the State Board of Equalization, Excise Taxes Division,
450 N Street, P.O. Box 942879, Sacramento, CA 94279-0056, Telephone 800-400-7115.
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