Form Ab-231 Instructions - Wisconsin Liquor Tax Multiple Schedule

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WISCONSIN LIQUOR TAX MULTIPLE SCHEDULE INSTRUCTIONS
GENERAL INSTRUCTIONS
SPECIFIC INSTRUCTIONS
FOR ALL PERMITTEES
FOR IN-STATE PERMITTEES
INTRODUCTION
PURCHASE SCHEDULES (use a single line for each invoice)
This form is a multipurpose schedule that you complete and attach
Remember to group all purchases by shipper and to provide a liter
to your monthly Wisconsin Distilled Spirits, Cider and Wine Tax
subtotal for each shipper. On the last page of a purchase schedule,
Return (AB-130). You may use this schedule to report purchases,
indicate the total liters received from all shippers.
related credits and sales. On each form you use, check the box
indicating the type of schedule that it represents (for example: check
Report Liters per Purchase Invoices - When completing the
box 2 if you are using the form to report tax-paid purchases).
purchase schedules, enter the liters as shown on your purchase
invoices. Do not enter net amounts which reflect shortages or
If you do not have any transactions during a month, do not complete
overages.
the multiple schedule. Simply write “no transactions” on your AB-
130 and send it to us.
Shortages/Overages - If you are shorted merchandise, enter the
amount you were shorted on credit schedule 3 or 4, whichever is
Separate instructions are provided here for permittees located
appropriate. If you receive more merchandise than you ordered,
in Wisconsin and permittees located outside Wisconsin.
enter the excess amount on a separate line on the purchase
schedule.
If you have any questions or need additional forms, call us at (608)
Untaxed Purchases – Schedule 1
266-6702. Our FAX number is (608) 261-7049.
Itemize all untaxed purchases you receive during the month. This
includes: 1) all direct imports through US Customs that indicate
COLUMN HEADINGS
you were the importer of record, 2) products that you previously
The following column headings pertain to transactions of both in-
sold outside Wisconsin and later repurchased, and 3) all sacramental
state and out-of-state permittees.
wine purchases.
Column A – INVOICE NUMBER AND DATE
Enter the totals of your untaxed purchases on line 2 of AB-130.
Enter the invoice number and date for each transaction.
Tax-Paid Purchases – Schedule 2
Column B – NAME
Itemize all purchases of products you received during the month on
When listing a purchase, enter the name of the firm providing the
which you paid tax to your suppliers. Caution: Your supplier must
invoice. For sales, indicate the name of the customer.
hold a valid permit issued by this department before you can
purchase or accept merchandise from that supplier. Call us at (608)
Column C (see instructions below)
267-1350 if you are unable to determine if a supplier has the proper
Use this column to provide the following information:
permit.
1.
Merchandise imported under US Customs bond - Indicate
Enter the totals of your tax-paid purchases on line 15 of AB-130.
the US Customs entry number and the city from which the
merchandise was released by Customs.
CREDIT SCHEDULES (use a single line for each entry)
2.
Name and address of a shipper when it differs from the
“Credits” involve merchandise that has been purchased but not
permittee providing the invoice.
received on a wholesaler’s premises (shortages) and damaged
3.
Address of the Wisconsin wholesaler to whom merchandise is
merchandise, whether discovered upon or after receipt.
shipped. The wholesaler must hold a valid permit issued by
the department in order to receive distilled spirits, cider and
Cross reference each entry on these schedules to the related entry
wine.
on a purchase schedule. Provide at least the following information
when claiming a credit:
Columns D, E, F & G – LITERS
Express all amounts in liters. Extend liter amounts to the nearest
• Column A
Enter the original invoice number and date.
hundredth (for example: 7.18 liters).
• Column B
Indicate the name and address of supplier.
• Column C
Indicate...
GROUPING AND SUBTOTALING PURCHASES & SALES
* Reason for the credit (eg., shortage,
All transactions reported by in-state and out-of-state permittees on
breakage)
sales and purchase schedules must be grouped as follows:
Any claim number and date
* Name of the carrier handling the shipment in
1
Purchases must be grouped by shipper from whom spirits,
the event any action of the carrier caused the
cider or wine is received.
shortage or breakage
2.
Sales must be grouped by Wisconsin permittee to whom
* US Customs entry number
merchandise is shipped.
• Columns
D, E, F & G Enter the liters shipped short or damaged.
You must also provide a liter subtotal by individual shipper or
wholesaler on each sales and purchase schedule.
Untaxed Credits – Schedule 3
These credits pertain to untaxed products received through US
COMPUTER PRINTOUTS
Customs or for industrial purposes. The credits also pertain to
Permittees may submit computer printouts in lieu of our forms.
untaxed wine received for sacramental purposes. Itemize all
However, any printouts submitted should provide the same
untaxed merchandise found to be short shipped, lost or broken prior
information requested on our forms and in the same columnar
to being released from Customs or received from a supplier.
sequence. If you cannot duplicate our format, you should submit a
Shortages discovered before merchandise is released from US
proposed format to us for review. We will let you know if it is
Customs should be noted on papers provided by the carrier or
satisfactory or what changes will be required.
warehouse authorized by US Customs to handle merchandise under
Customs bond. Credit may also be claimed for merchandise
AB-231 (R. 8-04)
1
Wisconsin Department of Revenue

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