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11-25-13

FORM 1752 INSTRUCTIONS -- continued

Note: No penalty is due if no tax is due. The mini-

FORM WI 1723 SALES/TRANSFERS TO OUT-OF-STATE

mum penalty amount is $10, and the maximum

DISTRIBUTORS

penalty is 25%. Even if your payment is only one day

TORS

late, you still owe the entire monthly penalty.

Distributors and wineries complete this form.

Interest. Interest accrues on late payments from the

Enter the sales or transfers you've made during the month to

due date until paid. Rates are as follows:

distributors located in states other than Idaho. For each sales

invoice, enter the customer's name, city and state, and your

1/1/2014 - 12/31/2014, 4% per year

invoice date and number. Use as many pages as you need to

1/1/2013 - 12/31/2013, 3% per year

report all sales and transfers.

1/1/2012 - 12/31/2012, 4% per year

1/1/2011 - 12/31/2011, 4% per year

See the specific instructions on Form WI 1723.

FORM WI 1724 SALES TO MILITARY AND LIQUOR

Line 19a. Total due - Add lines 17 and 18. ATTACH PAYMENT

DISPENSARIES

FOR AMOUNT DUE.

Distributors and wineries complete this form.

Line 19b. Total refund - If the amount on line 17 is a refund, we'll

send you a check.

FORM WI 1725 ODD SIZED PACKAGES -

CONVERSION

FORM WI 1721 WINE PURCHASES

Use this form only if you're reporting by packages in columns

Only distributors complete this form. Wineries do not use this

2 through 18 on the previous forms discussed, and there's no

form.

column provided for one of the package sizes on the invoice.

After converting the item to gallons, carry the total gallons of the

Enter the purchases you've made during the month from manu-

odd-sized packages for that invoice back to the appropriate line

facturers, importers, and other distributors.

of the form for which you were required to make the conversion.

For each vendor invoice, you must enter the vendor name, re-

porting permit number (see instructions), the invoice date on the

Amended returns. Use this form to amend a wine return.

vendor's invoice, the vendor invoice number (don't use your own

Check the "AMENDED RETURN" box at the top of the form.

purchase order or check number), and the amount purchased.

If you didn't keep a copy of the original return, contact the Tax

(Remember - if you are your own importer, insert your reporting

Commission for one. Complete the entire form using the correct

permit number.)

amounts. Don't enter the net change.

See specific instructions on Form WI 1721.

Taxes to be paid by electronic funds transfer. All taxes due

to the State of Idaho must be paid by electronic funds transfer

FORM WI 1722 SALES/TRANSFERS TO IDAHO

whenever the amount due is $100,000 or greater. You must file

DISTRIBUTORS

your written tax return on or before the due date indicating pay-

Distributors and wineries complete this form.

ment by Electronic Funds Transfer.

Enter the sales or transfers you've made during the month to

If you are not required to pay by electronic funds transfer, the total

distributors located in Idaho. For each sales invoice, enter the

payment for tax due must accompany your return. Make your

customer's name and reporting permit number, your invoice date,

check or money order payable to the State Tax Commission. Do

and your invoice number. Use as many pages as you need to

not staple your check to your return or send a check stub.

report all sales and transfers.

Payment by credit/debit card and e-check. You can use a

See the specific instructions on Form WI 1722.

credit/debit card or e-check to make payments under $100,000

to the state of Idaho. You can pay through our website at

tax.idaho.gov. We accept American Express, Discover,

MasterCard, and Visa for credit card payments. If you pay with a

credit/debit card or e-check, our third-party provider will charge a

convenience fee.

Mail return to: Idaho State Tax Commission, PO Box 76, Boise ID 83707-0076

IDAHO STATE TAX COMMISSION OFFICES

In the Boise Area: 334-7660

440 Falls Ave.

800 Park Blvd., Plaza IV

Twin Falls, Idaho 83301

Boise, Idaho 83712

Toll Free: (800) 972-7660

611 Wilson Ave., Suite 5

1910 Northwest Blvd., Suite 100

Hearing impaired (TDD):

Pocatello, Idaho 83201

Coeur d'Alene, Idaho 83814

(800) 377-3529

150 Shoup Ave., Suite 16

1118 F St.

Idaho Falls, Idaho 83402

Lewiston, Idaho 83501

Instructions For Form 1752 - Idaho Wine Distributors, Wineries, And Wine Direct Shippers Tax Return Page 2

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