Form Ab-131 - Wisconsin Liquor Tax Multiple Schedule - 2013

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AB-131 Instructions – Wisconsin Liquor Tax Multiple Schedule
If you are shorted merchandise, enter the amount you were shorted on Schedule 3 or 4,
INTRODUCTION
Form AB-131, Wisconsin Liquor Tax Multiple Schedule, is an attachment to your
as appropriate. If you receive more merchandise than you ordered, enter the excess
monthly Wisconsin Distilled Spirits, Cider and Wine Tax Return (Form AB-130) to
amount on a separate line of the purchase schedule.
report purchases, related credits, and sales. On each form you use, check the box
indicating the type of schedule that it represents (for example: check box 2 if you are
Untaxed Purchases – Schedule 1
using the form to report tax-paid purchases).
Itemize all untaxed purchases you receive during the month. This includes: 1) direct
imports through U.S. Customs that indicate you were the importer of record, 2) products
DUE DATE
that you previously sold outside Wisconsin and later repurchased, and 3) sacramental
wine purchases.
Reports are due 15 days after the close of the period. This schedule should be
completed prior to and filed with your Wisconsin Distilled Spirits, Cider, and Wine Tax
Enter total untaxed purchases on line 2 of Form AB-130.
Return (Form AB-130).
Tax-Paid Purchases – Schedule 2
FILING METHOD
This report must be filed electronically through My Tax Account (MTA) or by a depart-
Itemize all products purchased and received during the month where tax was paid to
ment approved xml schema.
your suppliers. Caution: Your supplier must hold a valid permit issued by this depart-
ment before you can purchase or accept merchandise from that supplier.
GENERAL INSTRUCTIONS FOR ALL PERMITTEES
Enter total tax-paid purchases on line 15 of Form AB-130.
SELECT TYPE OF SCHEDULE(S)
to be completed.
CREDIT SCHEDULES
Use a single line for each entry.
“Credits” involve merchandise that has been purchased but not received on a whole-
INVOICE
saler’s premises (shortages) and damaged merchandise, whether discovered upon or
On the appropriate schedule, enter the invoice number and date for each invoice.
after receipt.
NAME
When listing a purchase, enter the name of the firm providing the invoice. For sales,
Cross reference each entry to the related entry on a purchase schedule. Provide the
following information when claiming a credit:
indicate the name of the customer.
1. Original invoice number and date.
U.S. CUSTOMS ENTRY NUMBER OR ADDRESS OF WISCONSIN
2. Name and address of supplier.
WHOLESALER
3. Indicate ...
Provide the following information:
• Reason for the credit (e.g., shortage, breakage)
1. Merchandise imported under U.S. Customs bond – Indicate the U.S. Customs entry
• Claim number and date
number and the city from which the merchandise was released by Customs.
• Name of the carrier handling the shipment
2. Name and address of a shipper when it differs from the permittee providing the
• U.S. Customs entry number
invoice.
4. Enter the liters shipped short or damaged.
3. Address of the Wisconsin wholesaler to whom merchandise is shipped. The whole-
saler must hold a valid permit issued by the department in order to receive distilled
Untaxed Credits – Schedule 3
spirits, cider, and wine.
Enter untaxed products received through U.S. Customs, for industrial purposes, found
to be short shipped, lost, or broken prior to being released from Customs or received
LITERS
from a supplier. Shortages discovered before merchandise is released from U.S. Cus-
Express all amounts in liters. Extend liter amounts to the nearest hundredth (for
toms should be noted on papers provided by the carrier or warehouse authorized by
example: 7.18 liters).
U.S. Customs to handle merchandise under Customs bond. Credit may also be claimed
for merchandise discovered to be damaged after being released from U.S. Customs
SPECIFIC INSTRUCTIONS FOR IN-STATE PERMITTEES
or received from a supplier.
PURCHASE SCHEDULES
Use a single line for each invoice.
Enter total untaxed credits on line 8 of Form AB-130.
When completing the purchase schedules, enter the liters as shown on your purchase
invoices. Do not enter net amounts which reflect shortages or overages.
AB-131 (R. 12-13)
- 1 -
Wisconsin Department of Revenue

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