Arizona Form 815 - Wholesaler'S Return Of Spirits And Vinous Sold, And Malt/cider Liquor Purchased Page 5
Download a blank fillable Arizona Form 815 - Wholesaler'S Return Of Spirits And Vinous Sold, And Malt/cider Liquor Purchased in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Arizona Form 815 - Wholesaler'S Return Of Spirits And Vinous Sold, And Malt/cider Liquor Purchased with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5
6AZ FORM 815
Instructions
GENERAL INSTRUCTIONS:
“Vinous Liquor” means any liquid containing more than
one-half of 1% alcohol by volume made by the process
You must f le this return and pay the luxury tax if you
of fermentation of grapes, berries, fruits, vegetables, or
are a wholesaler of spirituous or vinous liquor selling
other substances, but not including those liquids in which
spirituous or vinous liquor within the state of Arizona.
hops or grains are used in the process of fermentation
You must also f le this return and pay the tax if you are
and not including liquids made by the process of
a wholesaler of malt liquors purchasing malt liquors for
distillation of such substances.
resale within the State.
“Malt Liquor” means any liquid containing more than
You must f le this return monthly and pay the tax on or
one-half of 1% alcohol by volume and is made by the
before the 20
day after the month the tax accrues.
th
process of fermentation and not distillation of hops or
grains but not including liquids made by the process of
Prepare this return for each month regardless of whether
distillation of such substances.
or not any tax is due. File the original with the Arizona
Department of Revenue. Retain a copy of the form with
all substantiating documentation for at least four years,
SPECIFIC INSTRUCTIONS:
subject to inspection by the Department.
Line 1: For spirits and vinous, enter the ending
inventory amount from line 7 of the previous month’s
Report all alcoholic beverages in wine gallons. Round
report. If the f gures are not equal, attach an explanation
to the nearest one-hundredth of a gallon. For spirits and
for the differences.
vinous liquors, use the Conversion Chart on page 6 to
convert from metric to gallons.
Line 2a: Prepare a separate Schedule A for each type
of beverage. On
Schedule
A, enter all beverages you
You must provide your taxpayer identif cation number
have received or purchased this month. Enter the total
on the return. A taxpayer identif cation number is either
from Schedule A on line 2a. Attach the schedule to the
your Federal Employer Identif cation Number (EIN) or
return. You may substitute a computer-generated list
your Social Security Number (SSN), if you are a sole
for the actual schedule. Attach copies of invoices for all
proprietor with no employees.
entries on Schedules.
The Licensee or Authorized Agent must sign the return.
NOTE: If you list any purchases from Arizona
wholesalers of malt as deductions on Schedule D, you
If you pay a preparer to complete this return, the
must list those purchases on Schedule A and ref ect
preparer must sign the return and include his or her
those purchases in the total on line 2a.
identif cation number.
Line 2b: Enter any spirits or vinous returned by your
Send payment with the return to the Arizona Department
retailers during the month on line 2b and on line 4h. If
of Revenue. Include your taxpayer identif cation number
the f gures are not equal, attach an explanation for the
on your check.
differences.
State law imposes a penalty plus interest on the amount
Line 3: Enter the total of lines 2a and 2b.
of tax due on each return if your payment is late. State
law imposes a 5% penalty per month if you fail to f le.
Line 4a: On
Schedule
B, enter any tax-free sales to the
The combined penalties, however, cannot exceed 25%.
military during the month. Attach the schedule to the
return. You may substitute a computer-generated list for
DEFINITIONS
the actual schedule.
“Cider” means vinous liquor that is made from the
Line 4b: On
Schedule
C, enter any beverage sold out
normal alcoholic fermentation of the juice of sound, ripe
of state during the month. Attach the schedule to the
apples, including f avored, sparkling and carbonated
return. You may substitute a computer-generated list for
cider and cider made from condensed apple must, that
the actual schedule.
contains more than one-half of 1% of alcohol by volume
but not more than 7% of alcohol by volume.
“Spirituous Liquor” means any liquid containing more
than one-half of 1% alcohol by volume that is produced
by distillation of any fermented substance and is used or
prepared for use as a beverage.
Continued on page 6
Page 5 of 6
ADOR 11080 (9/13)
Previous 14-2048 (2/07)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial