Form B-C-775 - Spirituous Liquor Tax Return
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1F
B-C-775
Spirituous Liquor Tax Return
Web
North Carolina Department of Revenue
3-07
Name of County or Municipal ABC Board
License Number
Street Address
FEIN or SSN
Street Address
Return for Month of
City
State
Zip Code
(MM-YY)
Contact Person
Phone Number
Fill in circle if payment has been made
by electronic funds transfer (EFT).
Computation of Tax on Spirituous Liquor Sales and Mixed Beverages Surcharge
1.
Total Retail Sales of Spirituous Liquor
1.
2.
a. 1¢ or 5¢ bottle charge
2a.
b. Additional 1¢ or 5¢ bottle charge
2b.
c. $20 on each four liters of spirituous liquor sold to a mixed beverage permittee
2c.
for resale in mixed beverages and to a guest room cabinet permittee for resale
d. Bailment Surcharge
2d.
3.
Net Sales of Spirituous Liquor Including the 25% State Excise Tax and the
3.
3 1/2% add-on for Local Boards
(Line 1 minus Lines 2a through 2d)
4.
Taxable Sales of Spirituous Liquor Excluding the 25% State Excise Tax and
4.
the 3 1/2% add-on for Local Boards
(Line 3 divided by 128.5%)
5.
State Excise Tax Due
5.
Multiply Line 4 by 25%
6.
State’s Share of Mixed Beverages Surcharge
6.
Multiply Line 2c by 50%
7.
Tax Due
7.
Add Lines 5 and 6
8.
Penalty
(10% for late payment; 5% per month, maximum 25%, for late filing)
8.
Multiply Line 7 by rate above if return with full payment is not filed timely.
9.
Interest
(Click
here
for current interest rate.)
9.
Multiply Line 7 by applicable rate if return with full payment is not filed timely.
$
10. Total Due
10.
Add Lines 7 through 9
Signature:
Title:
Date:
I certify that, to the best of my knowledge, this return is accurate and complete.
Returns are due on or before the 15th day of the month following the month in which the tax was collected. Your check or money order
must be in the form of U.S. currency from a domestic bank.
North Carolina Department of Revenue, Alcoholic Beverage and Amusement Tax Unit, PO Box 25000, Raleigh, NC 27640-0110
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