Form O-255 - Wholesale Alcoholic Beverage Tax Return

Instructions for Form 0-255

Tax Classifications of Alcoholic Beverages

Line 7. Enter the quantities of each kind of alcoholic beverage that

constituted the physical inventory taken by the distributor at the close of

Beer, Malt Beverages, and Cider (Columns A and B) include beer, ale,

business on the last day of the calendar month.

porter, stout, lager beer, or any other product of fermentation, infusion, or

A certified copy of the physical inventory taken by each distributor at the

decoction of barley, malt, and hops in drinking water and containing more

close of business on June 30 and December 31 (semi-annual requirement

than 0.5% of absolute alcohol by volume. Alcoholic cider containing not

dates) must be filed with each June and December return on forms

more than 7% of absolute alcohol is taxed at the beer rate.

prescribed by the Commissioner of Revenue Services.

Distilled Liquors (Column C) include any beverage that contains alcohol

Line 8. Enter the total showing “The resulting net adjustment: Gain or

obtained by distillation mixed with drinkable water and other substances in

Loss.” Attach an explanation showing the computation. This adjustment

solution including whiskies, gin, rum, brandy, vodka, liqueurs, cordials,

should indicate breakage in transit, breakage in warehouse, manufacturing

cocktails, and similar compounds containing distilled spirits.

gains or losses, etc. Attach details.

Still Wines and Cider Not Taxed at the Beer Rate (Columns D and E)

Line 9. Enter the totals of Lines 6, 7, and 8 for each column.

include any wine that contains not more than 0.392 of a gram of carbon

Line 10. Subtract Line 9 from Line 5.

dioxide per 100 milliliters of wine, any fortified wine, cider that is made

from the alcoholic fermentation of the juice of apples (except cider taxed at

Line 11. Enter the totals from Schedule B following the same requirements

beer rate), vermouth, and any artificial or imitation wine or compound sold

and the same amounts as Line 3.

as still wine containing more than 3.2% of absolute alcohol by volume.

Line 12. Enter the totals from Schedule C for quantities shipped by you

Includes cider containing more than 7% but not more than 21% of absolute

that involved physical transportation for use or consumption at some point

alcohol and containing not more than 0.392 of a gram of carbon dioxide per

outside of Connecticut. Do not include quantities which are invoiced to a

100 milliliters.

purchaser outside of Connecticut unless physical shipment was actually

made to this purchaser.

Small Wineries (Column E) include persons producing not more than

55,000 wine gallons of wine in the preceding calendar year. A certificate

Line 13. Enter the totals from Schedule D for quantities shipped tax

is required.

exempt to other distributors in Connecticut.

Line 14. Enter the totals of Lines 11, 12, and 13 for each column.

Fortified Wines (Column F) include any non-effervescent wine of generic

type or otherwise, the alcoholic contents of which have been increased

Line 15. Subtract Line 14 from Line 10.

by whatever process beyond that produced by natural fermentation and

Line 16. The tax rate for Columns A through H applies to each quantity

containing more than 21% of absolute alcohol.

converted to decimal system including the fractional part of each quantity.

Sparkling Wines (Column F) include champagne and all other effervescent

In computing quantity for each column it is mandatory that Column A contains

wine charged with more than 0.392 of a gram of carbon dioxide per 100

barrels, Columns B, C, D, E, F, and H contain wine gallons, and Column G

contains proof gallons.

milliliters of wine, whether artificially or as a result of secondary

fermentation of the wine within the container. Also includes alcoholic cider

Line 17. The tax amount for each column represents the result of the tax

containing more than 7% alcohol and more than 0.392 of a gram of carbon

rate applied for each classification of alcoholic beverage.

dioxide per 100 milliliters of wine and alcoholic cider containing more than

Line 18. Enter the sum of the amounts entered in Line 17 of Columns A

21% of absolute alcohol, regardless of the amount of carbonation in the

through H.

cider.

Line 19. Enter total amount of tax credit, if any has been authorized, for

Alcohol (Column G) includes ethyl alcohol, hydrated oxide of ethyl, or

use on this return and attach the credit notice.

spirit of wine from whatever source or by whatever process produced.

Line 20. Subtract Line 19 from Line 18.

To obtain proof gallons: multiply wine gallons by the proof content to convert

Line 21. The penalty for incomplete return or late filing is calculated at

into proof gallons.

10% of the amount of the tax due and unpaid or $50, whichever is greater.

Components for Manufacturing (Column G) for use in relation to proof

This penalty is in addition to any other penalty provided for in Chapter 220

gallon requirements on alcoholic beverages acquired for production, etc.

of the general statutes.

Liquor Coolers (Column H) include any liquid combined with liquor,

Line 22. Interest for late payment is calculated at 1% of the tax per month

containing not more than 7% of alcohol by volume.

or fraction of the month from the due date to the date of payment.

Line 23. Enter the sum of Lines 20, 21, and 22.

Specific Instructions

Line 24. Enter the actual amount remitted.

Line 1. Amounts entered in Line 1 must be the same as Line 7 of the

Line 25. Failure to respond “Yes or No” may be considered an incomplete

preceding month’s return. They constitute the physical inventory taken at

return. “Pledged” means the assignment of these assets as security for

the close of business on the last day of the last month during which you

loans negotiated.

were a distributor. Any deviation from this requirement must be authorized

in writing from the Department of Revenue Services Audit Division.

Due Date: You must file the properly executed return, schedules, and

Line 2. Enter the totals from Schedule A showing the gross quantity of

remittance on or before the last day of the month following the period

each kind of alcoholic beverage that was purchased or acquired during

indicated.

the month that was non tax-paid under Chapter 220 of the general statutes.

Distributors cannot use net receipts basis because Chapter 220 requires

Signature: The return must be signed under oath by a principal officer or

the licensee to fully account for the quantity of non tax-paid alcoholic

an authorized agent.

beverages negotiated under permit privilege within the purview of this

Where to File: Mail this form to:

return.

Department of Revenue Services

Line 3. Enter the totals from Schedule B showing quantity purchased or

Operations Division - Processing Section

acquired as Connecticut tax-paid prior to receipt and returns by retail

PO Box 5034

customers on which Connecticut tax was previously paid. These amounts

Hartford CT 06102-5034.

must agree with the amount on Line 11.

Make check payable to: Commissioner of Revenue Services.

Line 4. Enter quantity distilled, produced after blending, produced by

fermentation process, rectifying, fortifying, or reducing the alcoholic content

Keep a copy of this return for your own records.

from pertinent record forms.

Information or Assistance: If you need information or assistance, call

Line 5. Enter the totals of Lines 1 through 4 for each column.

the Excise/Public Services Taxes Unit at 860-541-3225, Monday through

Line 6. Enter the quantities used in distilling, blending, rectifying, fortifying,

Friday, 8:00 a.m. to 5:00 p.m.

or reducing the alcoholic contents for Line 4.

0-255 Back (Rev. 11/01)

Form O-255 - Wholesale Alcoholic Beverage Tax Return - 2001 Page 2

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