Instructions For Form 1752 - Idaho Wine Distributors, Wineries, And Wine Direct Shippers Tax Return

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EIN00021
FORM 1752 INSTRUCTIONS
11-25-13
Idaho Wine Distributors, Wineries, and Wine Direct Shippers Tax Return
YOU MUST FILE A RETURN FOR EACH FILING PERIOD, EVEN WHEN NO TAX IS DUE.
LABELS ARE INCLUDED FOR YOUR CONVENIENCE.
Every Idaho distributor, winery, and wine direct shipper must file
Line 6.
Total deductions. Add lines 4 and 5.
a wine tax return. This return is due on the 15th day immediately
following the tax period. Round figures to the nearest whole
Line 7.
Total gallons to account for - Subtract line 6 from line 3.
gallon on all forms.
Line 8.
WINERIES AND DIRECT SHIPPERS. Begin here.
You must file a return even if you don't owe any tax for
Check the box and enter total gallons sold. Distribu-
the period. You must sign your return to make it valid.
tors do not use this line.
Unsigned returns may result in penalty or interest, or both.
Include your title, the date, and phone number of your business.
Breweries manufacturing strong beer are defined as
wineries (Strong beer is beer with alcohol content over
Verify your information on the form. Draw a line through any er-
4% by weight.)
rors and write in the correct information. If you've made chang-
es, mark the "Address Change" box. Check the "Cancel Permit"
Exemptions - Distributors And Wineries Only
box if you want to cancel your Idaho wine tax permit.
Line 9.
Sales/Transfers to Idaho distributors. Complete Form
DISTRIBUTORS - Complete Form 1752 and all schedules that
WI 1722 and enter the total from the last page, line 20.
apply.
Line 10.
Sales/Transfers to out-of-state distributors. Complete
WINERIES - Complete Form 1752 (lines 8 - 19b). Also complete
Form WI 1723 and enter the total from the last page,
Forms WI 1722, WI 1723, WI 1724, and (if used)
line 20.
WI 1725.
Line 11.
Sales to military or liquor dispensaries. Complete
DIRECT SHIPPERS - Complete Form 1752 (lines 8 and
Form WI 1724 and enter the total from the last page,
14 - 19b). No schedules are required if you are a direct shipper
line 20.
only.
Line 12.
Other exempt sales or transactions. If you enter an
REPORTING PERMIT NUMBERS - Forms WI 1721 and
amount here, you must attach copies of your invoices
WI 1722 require that you use "reporting permit numbers." If you
and a complete explanation.
don't list the reporting permit number of the vendors you have
purchased from, you are acting as your own importer. List the
Line 13.
Total exemptions. Add lines 9, 10, 11, and 12.
vendor name and vendor invoice date and number, but insert
your own reporting permit number.
Tax Computation
SCHEDULES - If you need schedules, visit our website at
Line 14.
Total taxable gallons. Follow the instructions provided
tax.idaho.gov and click on "Tax Types," then select "Wine tax"
on the return.
(tax.idaho.gov/i-1025), or call us at 334-7660 in the Boise area
or toll free at (800) 972-7660.
Line 15.
Tax due or [refund]. Multiply line 14 by the tax rate
($.45). If the amount reflects a refund, insert the figure
FORM 1752 WINE TAX RETURN
in [brackets].
Accountable Gallons
Line 16.
Credit from previous periods. If you've received a let-
ter from the Tax Commission telling you that you have
Distributors complete lines 1-7. Wineries and direct shippers
a credit due from a previous tax period and you want
begin on line 8.
to use that credit on this return, attach the letter to this
return and enter the amount to be applied.
Line 1.
Beginning inventory. This should be the ending inven-
Line 17.
Total tax due or [refund]. Subtract line 16 from
tory from the previous tax month.
line 15.
Line 2.
Total purchases. Complete Form WI 1721 and enter
the amount from the last page, line 20.
Line 18.
Penalty. You must file and pay by the due date listed
on the tax return. If you don't, the following penalties
Line 3.
Add lines 1 and 2.
apply:
If you file on time but your payment is late, the pen-
Line 4.
Ending inventory. Take a physical count of your wine
alty is 0.5% of the tax due (see line 17) for each late
inventory at the end of the last working day of the tax
month. This penalty begins the first day you are late
period. Enter the total gallons on hand on this line.
and continues until you pay the tax.
If you file late, the penalty is 5% of the tax due (see
Line 5.
Spoilage. You can deduct up to .75% (.0075) of total
line 17) for each late month. This penalty begins the
purchases (line 2) without attaching documenta-
first day you are late and continues until you file your
tion. Claim actual spoilage only. If your spoilage
return or pay the tax.
exceeds .75% of line 2, you must attach proof such
If you file late and don't pay the tax when you file,
as copies of insurance claims, police reports, or forms
there is an additional late penalty of 0.5% of the tax
confirming destruction witnessed by a Tax Commis-
due (see line 17) for each late month. This penalty
sion employee.
begins the day after you file the late return until you
pay the tax.

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