Form Mt-53 - Schedule E Beer And Similar Fermented Malt Beverages - New York State Department Of Taxation And Finance
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1
2MT-53
New York State Department of Taxation and Finance
(11/99)
Schedule E
New York City
Beer and Similar Fermented Malt Beverages
If you are a registered distributor engaged in the sale and/or use of beer in New York City, or in the sale of beer to a
purchaser whose licensed premises are in New York City, complete this schedule and attach it to Form MT-50,
Return of Tax on Beer and Similar Fermented Malt Beverages.
Period covered by this return
Month:
Year:
Please read instructions below before completing this schedule.
Print or type.
Legal name
Beer tax registration number
Federal ID or social security number
You must keep records to support all entries on this schedule
Beer in Whole Gallons
1 Gallons to be accounted for
..............................................
1
(whole gallons only) (from Form MT-50, line 7)
2 Purchases on which New York City alcoholic beverages tax was paid
( whole gallons only)
..........................................................................................................................
2
(enter details on back)
3 Sales outside New York City without New York City alcoholic beverages tax
(whole gallons only)
..........................................................................................................................
3
(enter details on back)
4 Sales within New York City without New York City alcoholic beverages tax
(whole gallons only)
..........................................................................................................................
4
(enter details on back)
5 Exempt gallons brewed in the state and sold or used in New York City
....................
5
(see instructions)
6 Loss and waste
.................................................................
6
(whole gallons only) (from Form MT-50, line 8)
7 Total deductions
.................................................................................................
7
(add lines 2 through 6)
8 Net gallons taxable
............
8
(subtract line 7 from line 1) — also enter on Form MT-50, line 19 (gallons column)
9 To your knowledge, was any of the beer for which a deduction was claimed on Schedule E, line 3,
resold in New York City? ...........................................................................................................................................
Yes
No
Instructions
Amounts must be reported in whole gallons.
Worksheet for Line 5 – Exempt gallons
a. Total exemption from the New York City tax
Line 1 – Enter the amount from line 7 of Form MT-50, Return of
3,100,000
allowable for the calendar year ............................
Tax on Beer and Similar Fermented Malt Beverages.
b. Exemption claimed on previous returns
Line 2 – Enter the total of all purchases that include New York City
during this calendar year (do not include
alcoholic beverages tax. Details of purchases must be
any exempt gallons claimed as adjustments
shown on the back of this form.
on Form MT-50, line 20, if the amount
pertains to prior years) .........................................
Line 3 – Enter the total of all sales made outside of New York City.
This includes out-of-state sales and New York State tax-
c. Gallons claimed on line 4 on this current return
paid and tax-free sales within New York State but outside
and on previous returns during this calendar
year that you brewed in New York State .............
New York City. Details of sales must be shown on the
back of this form. Do not include sales to purchasers
d. Total exemptions claimed (add lines b and c) .........
whose licensed premises are in New York City.
e. Maximum allowable exemption for
Line 4 – Enter the total of all sales made in New York City
.............
this month (subtract line d from line a)
on which New York City alcoholic beverages tax was not
paid. Details of sales must be shown on the back of
f. Exempt gallons of beer sold or used this
this form.
month (amount claimed cannot exceed
the number of gallons on line e above).
Line 5 – If your principal executive office is located in New York
Enter here and on line 5 .......................................
State, enter the total gallons of beer (from the worksheet
below) that you brewed in New York State and sold or
Line 6 – Enter loss and waste from Form MT-50, line 8.
used in New York City. You may enter the first 100,000
barrels (3,100,000 gallons) of beer brewed each calendar
Line 8 – Subtract line 7 from line 1. Enter the result in the gallons
year. A barrel of beer is equal to 31 gallons for this
column of Form MT-50, line 19.
purpose.
Do not include any gallons that were reported on line 3 or
line 4.
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