Instructions For Form Dr 0442 - Monthly Report Of Excise Tax For Alcohol Beverages printable pdf download

INSTRUCTIONS FOR FORM DR 0442

Who Must File. Each Colorado licensed 3.2 beer or

Line 8(d). Enter the total of lines 8(a), 8(b) and 8(c).

liquor manufacturer or wholesaler must file form DR

0442 on or before the 20th day of the month

Line 9. Subtract line 8(d) from line 7. Line 9 is the total

following the month covered by the return with the

taxable liquor and 3.2 beer sales for the month.

Department of Revenue, 1375 Sherman St., Denver, CO

80261. The return must be filed even if no tax is due.

Line 10. Enter the sales of liquor and 3.2 beer for

which Colorado liquor excise tax has already been paid.

Tax Imposed. The tax is imposed on the first sale of 3.2

This is limited to those sales included in line 9.

beer or liquor in Colorado. First sale means the sale or

disposal which occurs when a licensed wholesaler sells,

Line 11. Subtract line 10 from line 9. This is the taxable

transfers, or otherwise disposes of 3.2 beer or liquor

liquor and 3.2 beer sales.

or when a manufacturer sells to a licensed wholesaler

or consumer.

Line 12. The applicable tax rates are preprinted on the

return.

Cider. Effective July 1, 1997, "hard cider" is statutorily

defined as an alcohol beverage containing at least one-

Line 13(a). Enter the result of multiplying the gallons or

half of one percent and less than seven percent alcohol

liters on line 11 by the tax rate on line 12.

by volume that is made by fermentation of the natural

juice of apples or pears, including but not limited to

flavored hard cider and hard cider containing not more

Line 13(b). Enter the vinous liquor surcharge of 1 cent

than 0.392 gram of carbon dioxide per hundred

times the number of liters on line 11.

milliliters. For the purposes of Article 47, C.R.S., hard

cider shall in all respects be treated as a vinous liquor

Line 13(c). Enter the Colorado winery surcharge on

except where expressly provided otherwise.

wine produced in Colorado and included in the tax due

NOTE: All cider that does not meet the definition of

sales on line 11. The tax amount will be determined

using an annual graduated rate based on production.

"hard cider," but is within the definition of "vinous

liquors," shall continue to be taxed as a vinous liquor.

This graduated rate shall be applicable on a yearly basis

beginning on the first day of July each year. The

Department will provide the worksheet used for the

Line 1. Report the ending inventory for the preceding

calculation of tax for this line. The worksheet shall be

calendar month. This amount should match what was

submitted in a separate mailing addressed to the

reported on line 6 of the previous month's DR 0442.

Business

Tax

Accounting

Section,

Colorado

Attach a comprehensive explanation of any differences.

Department of Revenue, 1375 Sherman Street, Room

286, Denver, Colorado 80261. The worksheet is due

Line 2. Report all liquor and 3.2 beer manufactured in

the same date the Monthly Report of Excise Tax for

Colorado during the month.

Alcohol Beverages is due. (The graduated annual rate is

5 cents per liter for the first nine thousand liters, 3

Line 3. Report all liquor and 3.2 beer purchased tax not

cents per liter for the next thirty-six thousand liters,

included

during

the

month.

Attach

supporting

and 1 cent per liter for all additional amounts.)

schedule(s) DR 0445.

Line 13(d). Enter the Colorado winery grape tax. The

Line 4. Enter all purchases of liquor and 3.2 beer made

Colorado winery grape tax is $10.00 per ton of vinifera

during the month on which Colorado tax has already

variety grapes or other produce used in the production

been paid. Attach schedule(s) DR 0445.

of wine in Colorado by a licensed Colorado winery. The

tax is due in the month the product was purchased or

Line 5. This is the liquor and 3.2 beer available for sale

imported into Colorado, whichever is later.

in Colorado.

Line 13(e). Enter the total tax due by categories. Line

Line 6. Enter the ending inventory of liquor and 3.2 beer.

13(e) is the total of lines 13(a) through 13(d).

Line 7. Subtract line 6 from line 5. Line 7 is the liquor

Line 14. Enter the tax previously paid on liters of liquor

and 3.2 beer sold or otherwise disposed of during the

and gallons of hard cider, 3.2 beer and malt liquor

month.

included on line 8(d).

Line 8(a). Enter the liquor and 3.2 beer transported and

Line 15. Subtract line 14 from line 13(d) and enter the

disposed of outside of Colorado. Attach supporting

difference.

schedule(s) DR 0443.

Line 16. If the return is filed after the due date, enter

Line 8(b). Enter the wine, distilled liquor, and hard cider

the late filing penalty of 10% times the net tax due on

sold and delivered to ceded federal property (e.g.,

line 15.

military).

Line 17. If the return is filed after the due date, enter

the interest charge of 1% per month or fraction

Line 8(c). Enter the liquor and 3.2 beer rendered

thereof times the total of lines 15 and 16.

unsaleable by reason of destruction or damage. Credit

is not allowed for spoilage. An affidavit of destruction

Line 18. Enter the total of lines 15, 16 and 17.

or damage must be submitted.

Instructions For Form Dr 0442 - Monthly Report Of Excise Tax For Alcohol Beverages

Related Articles

Related forms

Related Categories