Instructions For Form O-255
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1
2Instructions for Form O-255
Tax Classifi cations of Alcoholic Beverages
Specifi c Instructions - Back
Beer, Malt Beverages, and Cider (Columns A and B) include
Line 1: Amounts entered in Line 1 must be the same as Line
beer, ale, porter, stout, lager beer, or any other product of
7 of the preceding month’s return. They constitute the physical
fermentation, infusion, or decoction of barley, malt, and hops
inventory taken at the close of business on the last day of the
in drinking water and containing more than 0.5% of absolute
last month during which you were a distributor. Any deviation
alcohol by volume. Alcoholic cider containing not more than
from this requirement must be authorized in writing from the
7% of absolute alcohol is taxed at the beer rate.
Department of Revenue Services Audit Division.
Distilled Liquors (Column C) include any beverage that
Line 2: Enter the totals from Schedule A showing the gross
contains alcohol obtained by distillation mixed with drinkable
quantity of each kind of alcoholic beverage purchased or
water and other substances in solution including whiskies, gin,
acquired during the month that was non tax-paid under
rum, brandy, vodka, liqueurs, cordials, cocktails, and similar
Chapter 220 of the Connecticut General Statutes. Distributors
compounds containing distilled spirits.
cannot use net receipts basis because Chapter 220 requires
the licensee to fully account for the quantity of nontax-paid
Still Wines and Cider Not Taxed at the Beer Rate (Columns
alcoholic beverages negotiated under permit privilege within
D and E) include any wine that contains not more than 0.392 of
the purview of this return.
a gram of carbon dioxide per 100 milliliters of wine, any fortifi ed
wine, cider that is made from the alcoholic fermentation of the
Line 3 Enter the totals from Schedule B showing quantity
juice of apples (except cider taxed at beer rate), vermouth, and
purchased or acquired as Connecticut tax-paid prior to receipt
any artifi cial or imitation wine or compound sold as still wine
and returns by retail customers on which Connecticut tax was
containing more than 3.2% of absolute alcohol by volume.
previously paid. These amounts must agree with the amount
Includes cider containing more than 7% but not more than
on Line 11.
21% of absolute alcohol and containing not more than 0.392
Line 4: Enter quantity distilled, produced after blending,
of a gram of carbon dioxide per 100 milliliters.
produced by fermentation process, rectifying, fortifying, or
Small Wineries (Column E) include persons producing not
reducing the alcoholic content from pertinent record forms.
more than 55,000 wine gallons of wine in the preceding
Line 5: Enter the totals of Lines 1 through 4 for each column.
calendar year. A certifi cate is required.
Line 6: Enter the quantities used in distilling, blending,
Fortifi ed Wines (Column F) include any non-effervescent
rectifying, fortifying, or reducing the alcoholic contents for
wine of generic type or otherwise, the alcoholic contents of
Line 4.
which have been increased by whatever process beyond that
Line 7: Enter the quantities of each kind of alcoholic beverage
produced by natural fermentation and containing more than
that constituted the physical inventory taken by the distributor
21% of absolute alcohol.
at the close of business on the last day of the calendar month.
Sparkling Wines (Column F) include champagne and all
A certifi ed copy of the physical inventory taken by each
other effervescent wine charged with more than 0.392 of a
distributor at the close of business on June 30 and December
gram of carbon dioxide per 100 milliliters of wine, whether
31 (semi-annual requirement dates) must be fi led with each
artifi cially or as a result of secondary fermentation of the wine
June and December return on forms prescribed by the
within the container. Also includes alcoholic cider containing
Commissioner of Revenue Services.
more than 7% alcohol and more than 0.392 of a gram of
carbon dioxide per 100 milliliters of wine and alcoholic cider
Line 8: Enter the total showing “The resulting net adjustment:
containing more than 21% of absolute alcohol regardless of
Gain (-) or Loss (+).” Attach an explanation showing the
the amount of carbonation in the cider.
computation. This adjustment should indicate breakage
in transit, breakage in warehouse, manufacturing gains or
Alcohol (Column G) includes ethyl alcohol, hydrated oxide of
losses, etc. Attach details.
ethyl, or spirit of wine from whatever source or by whatever
process produced. To obtain proof gallons multiply wine
Line 9: Enter the totals of Lines 6, 7, and 8 for each column.
gallons by the proof content to convert into proof gallons.
Line 10: Subtract Line 9 from Line 5.
Components for Manufacturing (Column G) for use in
Line 11: Enter the totals from Schedule B following the same
relation to proof gallon requirements on alcoholic beverages
requirements and the same amounts as Line 3.
acquired for production, etc.
Line 12: Enter the totals from Schedule C for quantities
Liquor Coolers (Column H) include any liquid combined with
shipped by you that involved physical transportation for use
liquor containing not more than 7% of alcohol by volume.
or consumption at some point outside of Connecticut. Do not
include quantities which are invoiced to a purchaser outside
of Connecticut unless physical shipment was actually made
to this purchaser.
0-255 (Rev. 06/11)
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