Form Rl-26-W - Liquor Direct Wine Shipper Return 2008 Page 2
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2Form RL-26-W Instructions
General Information
Step-by-Step Instructions
Who must fi le a return?
Step 2: Figure your tax due
You must fi le this return if you are licensed as a direct wine
Line 8 – Number of gallons of cider (alcohol content between
shipper that sells wine to consumers located in Illinois. Do not
0.5% and 7%) you shipped and sold to Illinois consumers. Re-
port the cider that contains more than 7% in the appropriate
report shipments to licensed distributors using Form RL-26-W.
“Wine” category.
This type of transaction must be reported on Form RL-26-L,
Out-of-State Sellers’ Shipment Report.
Line 9 – Multiply Line 8 by .185
Line 10 – Number of gallons of wine (alcohol content less
When and where do I fi le?
than 20%) you shipped and sold to Illinois consumers.
You must fi le Form RL-26-W, on or before the 15th day of
Line 11 – Multiply Line 10 by .73
each month for the preceding month.
Line 12 – Number of gallons of wine (alcohol content 20% or
You owe a late-fi ling penalty if you do not fi le a processable
more) you shipped and sold to Illinois consumers.
return by the due date, a late-payment penalty if you do not
Line 13 – Multiply Line 12 by 4.50
pay the tax you owe by the original due date of the return, and
Line 14 – Add Line 9, 11, and 13. This is the total tax due.
a bad check penalty if your remittance is not honored by your
fi nancial institution. Interest is calculated on tax from the day
Line 15 – If you timely fi le and pay this tax electronically you
after the original due date of your return through the date you
are entitled to a discount. To determine the discount amount,
multiply Line 14 by 2% (.02). Compare the amount to the dis-
pay the tax. We will bill you for penalties and interest. For more
count cap of $2,000; and, write the lessor on Line 15.
information about penalties and interest, see Publication 103,
Uniform Penalties and Interest. To receive this publication, call
Line 16 – Subtract Line 15 from Line 14 - tax due before
1 800 356-6302 or visit our web site at tax.illinois.gov.
any credit you may wish to apply.
Line 17 – Write the amount of credit you wish to apply.
Mail your completed Form RL-26-W to:
Line 18 – Subtract Line 17 from Line 16 and pay this amount.
We will bill you for penalties and interest or if you prefer, in-
LIQUOR AND CIGARETTE TAX SECTION
clude the penalty and interest amounts on Line 18. Please
ILLINOIS DEPARTMENT OF REVENUE
identify how much is penalty and interest to the left of Line 18.
PO BOX 19019
We will bill you for any penalties and interest you may owe.
SPRINGFIELD IL 62794-9019
Step 3: Signatures
If you have questions, write us at the address above or call
An owner or offi cer must sign (include title) and date your
our Springfi eld offi ce weekdays from 8:00 a.m. to 4:30 p.m. at
return. Also provide a daytime phone number where you can
217 782-6045.
be contacted. If a tax preparer completed your return, the pre-
parer must also complete the information in this Step.
What records must I keep?
You must keep complete and accurate records for at least
3 years.
What other penalties may be imposed?
If you fail to keep the required records or if you violate
provisions of the Liquor Control Act of 1934 or our rules
and regulations, you are guilty of a petty offense for the fi rst
offense. For a second or subsequent offense, you are guilty of
a Class B misdemeanor.
Each day you engage in business in violation of the act consti-
tutes a separate offense.
RL-26-W (N-03/08)
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