Form 315 - Maryland Direct Wine Shipper Tax Return - 2013
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32013
MARYLAND DIRECT WINE SHIPPER
FORM
315
TAX RETURN
Direct Wine Shipper’s Name
Federal Employer ID Number (FEIN)
-
Office Use Only
Check Number __________
Street Address
Amount $ _____________
City
State
Zip Code
Deposit Date____________
E-mail Address
Direct Wine Shipper’s Permit Number
For Calendar Quarter
January – March
April – June
DW-
July – September
October - December
WINE TAX DETERMINATION
SUMMARY OF WINE SALES TO CONSUMERS IN MARYLAND DURING REPORT QUARTER
I. TOTAL NUMBER OF GALLONS OF WINE SOLD TO CONSUMERS – TAX CALCULATION
Convert Total Liters to Total Gallons by conversion factor of 0.264. One liter = 0.264 gallons. For example, one case of 750 ml
bottles (12 bottles per case) = 9 liters x 0.264 = 2.376 gallons.
1.
Conversion Calculation:
Total Liters Sold by Case or Bottle: _________ x 0.264 = _________ Total Gallons Sold
2.
Total Gallons Sold: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
_____________
3.
Adjustments: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
_____________
4.
Net Gallons subject to alcoholic beverage tax (line 2 plus or minus line 3) . . . . . . . . . . . . . . . . . . . . 4.
_____________
5.
Wine tax per gallon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
x
.40
6.
WINE TAX DUE (multiply line 4 by line 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. $ _____________
II. TOTAL NUMBER OF GALLONS OF POMACE BRANDY SOLD TO CONSUMERS - TAX CALCULATIONS
7.
Conversion Calculation:
Total Liters Sold by Case or Bottle: _________ x 0.264 = _________ Total Gallons Sold
8.
Total Gallons Sold: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
_____________
9.
Adjustments: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
_____________
10. Net Gallons subject to alcoholic beverage tax (line 8 plus or minus line 9) . . . . . . . . . . . . . . . . . . . 10.
_____________
11. Pomace Brandy tax per gallon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
x
1.50
12. POMACE BRANDY TAX DUE (multiply line 8 by line 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. $ _____________
13. TOTAL TAX DUE (add line 6 and line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. $ _____________
I do solemnly declare and affirm under the penalties of perjury that the contents of the foregoing document are true and correct
to the best of my knowledge, information and belief.
Print name ____________________________________________________________
Title: Owner, Partner or Officer ___________________________________________
Signature ____________________________________________________________
Date _________________________________________________________________
COM/RAD-315
Rev. 03/13
Page 1
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