Form Ft-Aft - Floor Tax For Alcoholic Beverage Tax printable pdf download

Department of Revenue Services

Form FT-AFT

State of Connecticut

PO Box 2938

Floor Tax for Alcoholic Beverage Tax

Hartford, CT 06104-2938

(New. 06/11)

Complete this return in blue or black ink only.

Interest: If the tax is not paid by the due date, interest is computed

on any unpaid tax at the rate of 1% (.01) per month or fraction of

The Connecticut General Assembly has enacted legislation that

a month from the due date until the date of payment.

increases the Alcoholic Beverages Tax and imposes a ﬂ oor tax

on alcoholic beverage inventories effective on July 1, 2011. Each

Penalty: The penalty for late payment of the tax due is 10% of

retailer of alcoholic beverages (including grocery stores, package

the tax due or $50, whichever is greater.

stores, restaurants, taverns, bars, and hotels) is required to take

Signature: This return must be signed.

an inventory of all alcoholic beverages owned and held within

Connecticut at the opening of business on July 1, 2011. The

Where to File: Use the enclosed return envelope to send your

inventory must include any products ordered by a retailer prior to

completed Form FT-AFT and payment to:

July 1, 2011, and delivered by a wholesale distributor from July 1,

Department of Revenue Services

2011, through July 8, 2011. The invoices for these products will

PO Box 2938

include the statement “Alcohol Floor Tax Due on These Products”

Hartford CT 06104-2938

in bold red lettering.

Make your check payable to Commissioner of Revenue

Retailers must use Form FT-AFT, Floor Tax for Alcoholic

Services.

Beverage Tax, to calculate, report, and pay the ﬂ oor tax on their

Enclosed in the Floor Tax for Alcoholic Beverage Tax package are:

alcoholic beverage inventory. Complete Schedule A, Retailers of

Alcoholic Beverages Inventory - Computation of Tax (on reverse)

Form FT-AFT (which includes Schedule A);

and Form FT-22-S, Summary of Alcoholic Beverages Floor Tax

Form FT-22-S;

Inventory Report on Floor Stock of Alcoholic Beverages, before

SN 2011(4); and

completing Form FT-AFT. Form FT-AFT must be ﬁ led on or before

A return envelope.

August 15, 2011.

DRS will be out in force to ensure compliance with the law and

Additional information on the ﬂ oor tax for Alcoholic Beverage Tax

guarantee fair competition. Any retailer not in compliance with the

is included in Special Notice 2011(4), Alcoholic Beverages Tax

law will be subject to civil and criminal penalties. Failure to ﬁ le

on Alcoholic Beverages Inventory as of the Opening of Business

Form FT-AFT and pay the ﬂ oor tax when due will be sufﬁ cient

on July 1, 2011.

reason to revoke any Connecticut license or permit issued

Due Date: You must ﬁ le a completed and signed Form FT-AFT

to the person.

with the Department of Revenue Services (DRS) and pay the ﬂ oor

tax on or before August 15, 2011.

You were assigned a speciﬁ c Connecticut Floor Tax Registration Number based on the Department of Consumer

Protection license for your location(s). Use only the designated forms mailed to you by DRS to ensure your ﬂ oor tax

ﬁ ling is credited to your account. Do not use this ﬂ oor tax registration number for any of your other tax return ﬁ lings.

This portion of Form FT-AFT is not available on the DRS website. This

version is provided only as a reference for instructions and Schedule A. Do

not submit this form to DRS.

Retailers were mailed preprinted Form FT-AFT on June 23, 2011. The

preprinted form must be completed and returned to DRS on or before

August 15, 2011.

If the preprinted form was misplaced, contact DRS during business hours,

Monday through Friday:

• 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling

area only); or

• 860-297-5962 (from anywhere).

Form Ft-Aft - Floor Tax For Alcoholic Beverage Tax

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