Form Mt-40 - Instructions
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1MT-40 (3/97) (back)
Instructions
Distillers, rectifiers, blenders and/or fortifiers of wine or liquor complete and attach
If you miss a PrompTax payment due date, you must still make your payment by your
Form MT-41. Do not use lines 1 through 5 on Form MT-40.
selected payment option. Late payment may result in the imposition of penalties and
interest.
Complete this return in duplicate. Send the original copy with your payment and
Line 24 — Penalty is imposed at the rate of 10% (.10) of the amount of tax due for
Form MT-47 if applicable to: NYS Tax Department, Alcoholic Beverages Tax, PO Box
the first month or fraction of a month that the tax remains unpaid, plus 1% (.01) for
22025, Albany NY 12201-2025. Keep the duplicate copy for your files.
each subsequent month or fraction of a month that the tax remains unpaid, up to a
maximum penalty of 30% (.30) of the tax due.
Returns are due on the 20th day of the month following that for which the report is
made. Any report filed after the due date is subject to penalty and interest. If you
If a return is filed more than 60 days after its due date, the minimum penalty
must file a return for a period ending prior to December, 1996, please contact the
becomes the lesser of: $100, or 100% of the tax required to be paid.
department for the correct form. For forms, call 1 800 462-8100. From outside the
U.S. and Canada, call (518) 485-6800.
Line 25 — Interest is computed at the rate set by the Commissioner of Taxation and
Finance and is compounded daily. It is computed from the day the tax was due until
the day the tax is paid. Interest is a charge for the use of state money and may not
Line 1 — Enter in each column the amount on hand at the beginning of the month for
be waived. If you require assistance in the computation of interest, call the Business
each classification of alcoholic beverage. Do not include alcoholic beverages held in
Tax Information Center at 1 800 972-1233. From areas outside the U.S. and Canada
bonded warehouses.
call (518) 485-6800.
Line 2 — Enter in each column the total amount from the appropriate column of
Line 27 — Add amounts on line 26. Make check or money order payable to
Schedule A.
Commissioner of Taxation and Finance. On your check or money order write
Form MT-40, your identification number and the period you are reporting.
Line 3 — Enter in each column the total amount from the appropriate column of
Schedule B.
Conversion chart - The following chart may be used to convert liters to gallons
when computing your excise tax liability.
Line 5 — Enter the total amount on hand at the end of the month.
3.785 liters
1 gallon
0.757 liters
1 fifth
1.8925 liters
1 half gallon
0.473 liters
1 pint
Line 6 — Subtract line 5 from line 4 or, if you are a distiller, rectifier, blender and/or
0.946 liters
1 quart
0.2365 liters
1 half pint
fortifier of wine or liquor, enter the amount from Form MT-41, line 10.
Line 7 — Enter your deduction for loss and breakages on the premises. This
Rounding to Whole Liters or Whole Gallons
deduction, subject to approval, must be explained in detail on a separate sheet.
The tax on liquors is calculated on the basis of whole liters. The tax on wines is
computed on whole gallons.
Line 8 — Enter the totals from Schedule B, Tax-Paid Purchases.
Complete and accurate records must be maintained for the actual volume of liquors
Line 9 — Enter the totals from Schedule C, Out-of-State Sales.
and wine sold. purchased and manufactured, whether the amounts are whole or
partial liters or gallons. However, each total must be rounded to whole liters or whole
gallons for tax purposes.
Line 10 — Enter the totals from Schedule D, Tax-Free Sales.
A quantity of less than 0.5 liters (or 0.5 gallons) should be rounded down to the
Line 16 — Enter the total amount of any New York State adjustments from prior
nearest whole liter (or whole gallon). A quantity of 0.5 liters (or 0.5 gallons) should be
returns. Enter any subtraction in brackets [ ]. Deduct any overpayment or add any
rounded up to the nearest whole liter (or whole gallon).
underpayment from previous returns. Include amounts from any debit or credit
memoranda sent to you from the NYS Tax Department. Attach a complete
Change of Business Information
explanation.
If your business name, employer identification number, mailing address, business
Note: If you filed an amended return to report New York State changes to a prior
address, telephone number or owner/officer information has changed, you must
return, you may not claim that adjustment on line 16.
complete Form DTF-95, Change of Business Information . To receive a form, call toll
free 1 800 462-8100. From areas outside the U.S. and Canada, call (518) 485-6800.
Line 17 — If the total New York State adjustments from prior returns results in an
underpayment of tax, add lines 15 and 16. If the total state adjustments from prior
Privacy Notification
returns results in an overpayment of tax, subtract line 16 from line 15. This is the net
The right of the Commissioner of Taxation and Finance and the Department of
tax due for New York State.
Taxation and Finance to collect and maintain personal information, including
Line 18 — Compute the New York City tax due. Multiply the number of liters from
mandatory disclosure of social security numbers in the manner required by tax
Form MT-46, Schedule E, line 7, by $.264 and enter the result.
regulations, instructions and forms, is found in Articles 8 and 18 of the Tax Law and
42 USC 405(c)(2)(C)(i).
Line 19 — Enter the total amount of any New York City adjustments from prior
returns. Enter any subtraction in brackets [ ]. Deduct any overpayment or add any
The Tax Department will use this information primarily to determine and administer
underpayment from previous returns. Include amounts from any debit or credit
taxes on alcoholic beverages under the Tax Law, and for any other purpose
memoranda sent to you from the Tax Department. Attach a complete explanation.
authorized by law.
Line 20 — If the total New York City adjustments from prior returns results in an
Failure to provide the required information may result in civil or criminal penalties, or
underpayment of tax, add lines 18 and 19. If the total city adjustments from prior
returns results in an overpayment of tax, subtract line 19 from line 18. This is the net
both, under the Tax Law.
tax due for New York City.
This information will be maintained by the Director of the Registration and Data
Line 22 — If you are a participant in the Article 18 PrompTax program, enter the
Services Bureau, NYS Tax Department, Building 8 Room 905, W A Harriman
amount you already paid by electronic funds transfer or certified check for liquors and
Campus, Albany NY 12227; telephone 1 800-225-5829. From areas outside the U.S.
wines. Attach Form MT-47 to your return. Do not include any amount paid as penalty
or interest.
and Canada, call (518) 485-6800.
Instructions for Filing Schedules A, B, C, D and E
Schedule A — Tax-Free Purchases
Schedule C — Out-of-State Sales
(Form MT-42)
(Form MT-44)
Report the monthly total of all tax-free purchases made by you in New York State.
Report all sales made to customers outside New York State. Use a separate schedule
Add in this schedule all alcoholic beverages on which the New York State alcoholic
for each state. File in duplicate.
beverages tax was not paid that were returned to you for credit by your customers.
Deduct all alcoholic beverages that you returned to your supplier for credit if they
Schedule D — Tax-Free Sales
(Form MT-45)
were originally purchased in New York State free of its New York State alcoholic
beverages tax. All purchases and returns may be reported as a one item total from
Report all tax-free sales of alcoholic beverages imported from a foreign country and
each source. Include withdrawals from bonded warehouses, which must be listed
sold by the original importer in the original package of importation to customers within
separately by release number and warehouse name.
New York State. List sales to customers who have obtained permission from the NYS
Tax Department to purchase alcoholic beverages free of New York State alcoholic
beverages tax. List sales of liquors and wines between wineries and/or distillers. List
sales of alcoholic beverages from a point outside New York State direct to customers’
premises in this state.
Schedule B — Tax-Paid Purchases
(Form MT-43)
Schedule E — New York City Tax
(Form MT-46)
Report the monthly total of all tax-paid purchases made by you in New York State.
Add in this schedule all alcoholic beverages on which the New York State alcoholic
Complete this schedule if you are engaged in the sale and/or use of liquor containing
beverages tax was paid that were returned to you for credit by your customers.
over 24% alcohol by volume in New York City. Report the monthly total of all tax-paid
Deduct all alcoholic beverages on which the New York State alcoholic beverages tax
purchases on which the New York City alcoholic beverages tax was paid. Report the
was paid that you returned to your supplier for credit if they were originally purchased
monthly total of sales outside New York City. Report the monthly sales within New
in New York State. All purchases and returns may be reported as a one item total
York City without the New York City alcoholic beverages tax. All purchases and sales
from each source.
may be reported as a one item total from each source.
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