Form Tc-386 - Beer Tax Return - Utah State Tax Commission Page 2
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1
2Beer Tax Return Instructions
TC-386i.ai
3/09
Persons Required to File a Return and Remit the Tax
Deductions
Every brewer, wholesaler and distributor manufacturing or importing beer for
sale, use or distribution in the State of Utah must file a return.
Line 6
Enter total barrels of beer actually exported from Utah. Attach form
TC-389, Schedule of Exported Beer. Also submit form TC-390,
Definition of Beer
Certificate of Beer Exportation, for each shipment.
"Beer” means a product that is derived of malted grain which contains at least
Line 7
Enter total barrels sold to the United States government. Attach form
0.5 percent of alcohol by volume, but not more than 4 percent of alcohol by
TC-391, Schedule of Exempt Beer Sales to United States
volume or 3.2 percent by weight. Beer may or may not contain hops or other
Government. Also submit form TC-392, Certificate of Beer
vegetable products. “Beer” includes beer, ale, porter, stout, lager, malt or
Exemption, for each sale. Heavy beer sold to the U.S. government
malted beverage. Starting Oct. 1, 2008, “beer” does not include a flavored malt
must be shipped direct from the brewery.
beverage.
Line 8
Enter the amount from line 3.
"Heavy Beer" means a product that is derived of malted grain which contains
more than 4 percent alcohol by volume.
Line 9
Enter other allowable deductions (e.g., spoilage, destruction, etc.).
Attach form TC-397, Beer Destruction Affidavit, and an explanation,
See Utah Code §32A-1-105.
if needed.
Due Date
Line 10
Add lines 6 through 9 and enter the result on line 10.
Returns and payments must be filed with the Utah State Tax Commission on
Tax Computation
or before the last day of each month. Each return covers business done in the
calendar month preceding the month it is filed.
Line 11
Subtract line 10 from line 5 five and enter the result on line 11.
Schedules
Line 12
Add line 11 columns A and B and enter the result on line 12.
Find schedules that must be attached to the return online at tax.utah.gov.
Line 14
Multiply line 12 by line 13 and enter the result on line 14. Pay this
amount.
Line by Line Instructions
If you have questions, call the Tax Commission at 801-297-3525, or
1-800-662-4335 ext. 3525 (toll-free outside the Salt Lake area). Find
Beer Manufactured and Purchased
information online at tax.utah.gov.
Line 1
Enter total barrels of beer manufactured during the month. Beer is
The penalty for failure to file a tax-due return by the due date is the greater of
considered manufactured when it is placed in containers for use,
$20 or 10 percent of the unpaid tax. If a tax balance remains unpaid 90 days
sale or distribution. See Utah Code §59-15-105(2). (Line 1 applies to
after the due date, a second penalty, the greater of $20 or 10 percent of the
Utah brewers only.)
tax balance, will be added for failure to pay timely. The penalty for failure to pay
tax due as reported on a timely-filed return, or within 30 days of a notice of
Line 2
Enter total barrels of beer imported from sources outside Utah.
deficiency, is the greater of $20 or 10 percent of the tax due.
Attach form TC-387, Schedule of Imported Beer. Imports include all
beer received for sale or use in Utah, regardless of whether or not it
Interest will be assessed from the original due date until paid in full. For
has been sold at the end of the month.
information, see form TC-15, Applicable Interest Rates, online at tax.utah.gov.
If you do not have Internet access you may request TC-15 by writing the Utah
Line 3
Enter barrels of beer purchased from brewers or distributors
State Tax Commission, 210 North 1950 West, Salt Lake City, UT 84134; or by
licensed in Utah on which the tax has been paid. Attach form
calling 801-297-2200.
TC-388, Schedule of Beer Tax Paid.
If you need an accommodation under the Americans with Disabilities Act,
Line 4
Enter amount of beer (in barrels) sold to passengers on your
contact the Tax Commission at 801-297-3811 or TDD 801-297-2020. Please
interstate transit system which are not included on lines 1 or 2.
allow three working days for a response.
Line 5
Add lines 1 through 4 and enter the result on line 5.
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