Alaska Alcoholic Beverage Excise Tax Return Instructions
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2Alaska Alcoholic Beverage Excise
Tax Return Instructions
General Information
Late Payment Of Tax. If the full amount of tax is not paid when
A separate Alcoholic Beverage Excise Tax Return is due for each
due, the return is subject to a failure to pay penalty of 5% of
licensed facility by the end of the month following the month in
the unpaid tax for each 30 day period or portion of a period the
which alcoholic beverages were sold in the state. Schedule A
payment is late, up to a maximum of 25%. If during any period
or portion of a period, both the failure to file and failure to pay
must be accompanied by all applicable supporting schedules (B
through F); and the Inventory Report (Schedule G). All alcoholic
penalties are applicable, only the failure to file penalty is imposed.
beverage invoices must be kept for three years and be available
for audit or inspection by the Alaska Department of Revenue
Interest
(DOR).
Under Alaska Statute 43.05.225, interest will be assessed on any
unpaid or delinquent tax. Interest is compounded quarterly at
the applicable rate each quarter. Refer to or
How To File
contact the Tax Division for applicable rates.
File Online Return – File your Alcoholic Beverage Excise Tax
Return using the Online Tax Information System (OTIS) at: www.
Line By Line Instructions
tax.alaska.gov. You may also pay your tax online at this site.
Schedule A - Tax Calculation
Lines 1a, 2a, 3a, and 4a - Enter the total gallons of taxable
- Mail completed return to:
File Paper Return
alcoholic beverages sold in Alaska by type and district as reported
Alaska Department of Revenue
on Schedule B.
Tax Division
PO Box 110420
Lines 1c, 2c, 3c, and 4c - Enter the computed tax for each
Juneau AK 99811-0420
alcoholic beverage type. (Multiply Lines 1a, 2a, 3a, and 4a by 1b,
2b, 3b and 4b.)
Payment
Pay your taxes using the Online Tax Information System (OTIS) at
Line 5 - Enter amount previously paid if filing an amended
. Note that you must be an existing taxpayer
return.
with the Tax Division to pay electronically. If you are a first-time
taxpayer, contact the Tax Division at (907) 465-2320 or visit www.
Lines 6 - Enter the total tax due. Add the total of lines 1c, 2c, 3c
tax.alaska.gov for information.
and 4c, less line 5.
ACH Debit (EFT) - OTIS accommodates Automated Clearing
Schedule B - Supporting Schedule of Gallons Sold in
House (ACH) debit payments. If your bank account has a
Alaska
debit block, your online payment request will be rejected by
Enter the total number of taxable gallons sold in Alaska, and
your bank. Rejected payments may result in late payment
the names and Alaska addresses of all sales to retailers or
penalties and/or interest.
individuals and include the judicial district (the destination of the
retail sale). A single line should be used to report on-site sales
If you think your bank account has a debit block, contact your
directly to individual consumers. Carry forward the total to line 1a,
bank before making an online payment to register the State of
2a, 3a and 4a of Schedule A by Judicial District and to Line 4 of
Alaska as an authorized ACH debit originator. The company ID
Schedule G.
for the Alaska Department of Revenue is 0000902050.
Schedule C - Supporting Schedule of Gallons Sold to
ACH Credit (Credit Cards) - OTIS does not accept ACH credit
Military Establishments
or credit card transactions.
Enter the total number of tax exempt gallons sold, and the names,
judicial district (the destination of the military sale) and Alaska
Wire Transfers - If you are paying by wire transfer, log on to the
addresses of sales made to military establishments qualifying for
OTIS website at for instructions.
exemption under USC 4-107. Carry forward the total to line 5 of
Schedule G.
Checks - Note that if your total payment exceeds $100,000 you
are required to pay electronically or by wire transfer. If you are
paying by check, make your check payable to the State of Alaska
Schedule D - Supporting Schedule of
and mail it with your return to:
Gallons Transferred or Sold to Licensed Warehouse
Enter the total number of tax exempt gallons sold or consigned,
Alaska Department of Revenue
and the names, judicial district (the destination of the sale or
Tax Division
consignment) and Alaska addresses for sales or consignments to
PO Box 110420
licensed bonded warehouses in the state. Carry forward the total
Juneau AK 99811-0420
to line 6 of Schedule G.
Penalties
Schedule E - Supporting Schedule of Gallons Sold
Late filing of return. Returns not filed by the due date are
Out of State
subject to a failure to file penalty of 5% of the unpaid tax for each
Enter the total number of tax exempt gallons sold or consigned
30 day period or portion of a period the return is late, up to a
and the names and addresses of sales or consignments out of
maximum of 25%.
.
state. Carry forward the total to line 7 of Schedule G
0405-500i - Rev 12/10 - page 1
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