AZ FORM 815
Instructions
Line 4c: For spirits and vinous, enter on
Schedule D
Line 5: Add lines 4a through 4h. Enter the total.
all spirits and vinous sold to other licensed Arizona
wholesalers during the month. Enter spirits and vinous
LIne 6: List any adjustments for the prior month and
transferred between licensed locations owned by the
attach a written explanation.
same company. Attach documentation for verif cation.
Attach the schedule to the return. You may substitute a
Line 7: For spirits and vinous, enter your month’s
computer-generated list for the actual schedule.
ending inventory from your company records.
Line 4d: For malt/cider, enter on Schedule D all
Line 8: For spirits and vinous, add lines 1 and 3.
purchases of malt/cider from other licensed Arizona
Subtract lines 5 and 7, and adjust for line 6. Enter these
wholesalers during the month. Enter malt/cider
amounts in column (a). For malt/cider, subtract line 5
transferred between licensed locations owned by the
from line 2a, and adjust for line 6. Enter these amounts
same company. Attach documentation for verif cation.
in column (b) or (c).
Attach the schedule to the return. You may substitute a
computer-generated list for the actual schedule.
Line 9: Tax rates for spirits, vinous with an alcohol
content of 24% or less by volume, and malt/cider are
NOTE: You cannot list any malt as a deduction on this
preprinted on the form. Contact the Luxury Tax Section
schedule unless you listed them on Schedule A and
of the Arizona Department of Revenue for the rate on
included them in the total on line 2a.
any vinous with an alcohol content of more than 24% by
volume, containing eight (8) ounces or less and for each
Line 4e: Enter any beverage that you destroyed during
eight (8) ounces for containers containing more than
the month.
eight (8) ounces.
Line 4f: Enter any beverage that broke during the
Line 10: For each column (a), (b), and (c), multiply the
month.
number of gallons entered on line 8 by the rate on line 9.
Enter the amount for each column.
Line 4g: Enter any beverage that you returned to your
suppliers during the month.
Line 11: Add the amounts in columns (a), (b), and (c) of
line 10. Enter this amount as the Total Tax Due.
Line 4h: See the instructions for line 2b for explanation.
CONVERSION CHART
Bottles
U.S. Gallons
Liquor Type
Bottle Size
Per Case
Per Case
SPIRITUOUS:
1.75 liter
6
2.7738
1.00 liter
12
3.1701
750 milliliters
12
2.3775
500 milliliters
24
3.1701
200 milliliters
48
2.5361
50 milliliters
120
1.5850
VINOUS:
3.00 liter
4
3.1701
1.50 liter
6
2.3775
1.00 liter
12
3.1701
750 milliliters
12
2.3775
375 milliliters
24
2.3775
187 milliliters
48
2.3712
100 milliliters
60
1.5850
Off cial Conversion Factor: 1 liter = 0.264172 U.S. gallons
Page 6 of 6
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