General Instructions For The Alcoholic Beverage Excise Tax Return (Form 04-500) (Page 3 of 3) in pdf

General Instructions For The Alcoholic Beverage Excise Tax Return (Form 04-500) Page 3

General Instructions for the

Alcoholic Beverage Excise Tax Return

1. The Alcoholic Beverage Excise Tax Return, form 04-500, must be accompanied by the

Supporting Schedule, form 04-501, and by an Inventory Report, form 04-503. DO NOT

attach invoices covering the sale or purchase of alcoholic beverages. All alcoholic

beverage invoices must be kept for three years and be available for audit or inspection

by the Department of Revenue.

2. Column 1a

Enter all gallons of alcoholic beverages sold or consigned into Alaska

except gallons sold or consigned to a bonded warehouse.

3. Column 1b

Enter all gallons of alcoholic beverages sold or consigned from a

bonded warehouse, including sales or consignments from a bonded

warehouse to a warehouse that is not bonded.

4. Column 1c

Enter all gallons of alcoholic beverages sold directly to the U.S. military

for consumption by personnel in active service.

5. Column 1d

Enter all gallons of alcoholic beverages lost as a result of breakage

damages, or shortage if the loss occurred during shipment by common

carrier into the state.

Form 04-500 Instructions (Rev. 6/92)

General Instructions For The Alcoholic Beverage Excise Tax Return (Form 04-500) Page 3