Alaska Alcoholic Beverage Excise Tax Return Instructions Page 2
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2Alaska Alcoholic Beverage Excise
Tax Return Instructions
Schedule F – Distributor’s Schedule for Sales of
Liquor - Alcoholic beverages except malt beverages having a
Reduced Tax Rate Beer and Malt Beverages
content of more than 21 percent alcohol by volume.
Distributor’s (Licensed Bonded Warehouses only) must complete
Wine - Alcoholic beverages except malt beverages having a
this form if they make sales of beer or malt beverages produced
content of less than 21 percent alcohol by volume.
by a brewery that qualifies for the reduced tax rate and are
approved by DOR for the current fiscal year and are claiming
Malt Beverages - Any alcoholic beverage brewed or produced
the reduced rate on Schedule A. Provide the name and address
from malt, wholly or in part, or from any substitute for malt.
of the brewery qualifying for the reduced rate and the number of
gallons sold or consigned. The reduced rate will not be allowed
Cider - Still wine derived primarily from apples or apple
if any information on this form is omitted. The grand total of
concentrate and water (apple juice, or the equivalent amount
Schedule F should match the totals on Schedules B, C, D and E.
of concentrate reconstituted to the original brix of the juice prior
to concentration, must represent more than 50 percent of the
Schedule G – Inventory Report
volume of the finished product) containing no other fruit product
All alcoholic beverage licensees must complete this form if
nor any artificial product which imparts a fruit flavor other than
alcoholic beverages are stored or manufactured in Alaska. A
apple; containing at least one-half of 1 percent and less than
separate inventory report must be provided for each location
7 percent alcohol by volume; having the taste, aroma, and
where alcoholic beverages are stored or manufactured with each
characteristics generally attributed to hard cider; and sold or
return.
offered for sale as cider.
Line 1 - Beginning inventory must equal the ending inventory
Beer & Malt Beverages Qualifying for Reduced Tax Rate
reported on the prior month’s form. Provide a full explanation if
- Alaska allows a reduced rate of tax (0.35 cents per gallon) on
the amounts do not agree.
sales of beer and malt beverages sold in the state produced by
a small brewery. If the department has not received the following
Line 2 – Enter total gallons received or produced during the
documents, beer and malt beverages will be taxed at the rate of
month.
$1.07 per gallon. If the documents have not been received by
the department before June 1 preceding the applicable fiscal
Line 3 – Total gallons on hand during the month (Add lines 1 and
year, the reduced tax rate does not apply until the first day of the
2).
second month after the month the proper documents are received
by the department.
Line 4 – Total gallons from Schedule B (See instructions for
Schedule B).
Out of State: Brewer must be approved annually by DOR
to receive the reduced tax rate. Before the reduced rate is
Line 5 – Total gallons from Schedule C (See instructions for
allowed, the department must have received a Brewer’s Report
Schedule C).
of Operations (TTB F5130.09) and an annual Declaration of
Anticipated Brewing reaffirming the brewer’s intent to brew less
Line 6 – Total gallons from Schedule D (See instructions for
than 2 million barrels in the upcoming year, and a disclosure as to
Schedule D).
whether the brewer is a member of a controlled group of brewers
or owns more than one brewery.
Line 7 – Total gallons from Schedule E (See instructions for
Schedule E).
In State: Brewer must be licensed annually by DOR and must
qualify for the reduced rate of tax. DOR must have received a
Line 8 – Subtotal (Subtract Lines 4 through 7 from Line 3).
Brewer’s Report of Operations (TTB F5130.09), or for brewers
that do not produce more than 5,000 barrels of beer per calendar
Line 9 – Increase or (decrease) due to gain or (loss) – An
year the Brewpub Report of Operations (TTB F5130.26).
example of a loss would be breakage, donations, samples,
losses due to settling, etc. An example of a gain would be
Need help?
returns, inventory adjustments, etc. Provide a detailed
explanation of each type of gain or loss.
If you have any questions not addressed in these
instructions, need more information or require assistance,
Line 10 – Ending Inventory (sum of Line 8 and 9) must equal
contact the Tax Division at dor.tax.alcohol@alaska.gov or
beginning inventory for the next month.
call 907-269-6620.
Definitions
Judicial District - For reporting purposes, the district is
the destination of the retail sale or consignment. There are
a total of four districts. A judicial map may be obtained at
the following web site:
pdf.
0405-500i - Rev 12/10 - page 2
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