Instructions For Form Alc-83 - Monthly Ohio Beer And Malt Beverage Tax Return

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ALC 83C
Rev. 8/11
P.O. Box 530
Columbus, OH
43216-0530
Instructions for Completing the
Monthly Ohio Beer and Malt Beverage Tax Return (ALC-83)
1. Every A-1 liquor permit holder in Ohio, every bottler,
3. Tax liability. Total of amount on line 2. Carry forward to
importer, wholesale dealer, broker, producer or manu-
line 1 on the face of the return.
facturer of beer and/or malt beverages outside this state
and within the United States that sells and/or distributes
Schedules B and B1
for sale in this state, and every B-1 permit holder and
Beer and malt beverages in containers other than barrels.
importer in Ohio importing beer and/or malt beverages
from outside the United States is required to prepare
1. Enter the number of cases (according to number of con-
and fi le a return on or before the 10th day of the month
tainers per case and container size) sold in Ohio and/
following the report period. B-1 liquor permit holders and
or consumed on your premises in Ohio on Schedule
importers should report only Ohio sales of beer and malt
B. Enter the number of cases (according to number of
beverage on which Ohio tax has not been paid.
containers per case and container size) sold to Ohio
personal consumers on Schedule B1.
2. A return must be properly completed and fi led each
month even though no tax liability was incurred during
2. Multiply line 1 by the tax rate. The rate is .0014 per ounce
such period.
or fractional part thereof for containers having 12 ounces
or less of liquid content; and .0084 per six ounces or
3. The return must be completed on all lines. If a line does
fractional part thereof for containers having more than
not apply, the word “NONE” must be inserted.
12 ounces of liquid content. A few of the more popular
case rates are 24/16 – .605, 24/7 – .235 and 24/12 –
Schedule A
.403. For rates not listed, contact the Excise Tax Unit,
Beer and malt beverages in barrels.
P.O. Box 530, Columbus, Ohio 43216-0530 or call (855)
466-3921.
1. Enter the number of barrels (according to size) sold in
Ohio and/or consumed on your premises in Ohio.
3. Total tax liability. Total of amounts on line 2.
2. Multiply line 1 by the tax rates.
4. Total tax liability. Total of amounts on line 3 of Schedules
B and B1. Carry forward to line 2 on the face of the return.

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