Form Bt-101 Instructions And Sample - Wisconsin Fermented Malt Beverage Tax Multiple Schedule

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BT-101 INSTRUCTIONS
INTRODUCTION
Tax-Paid Credits – Schedule 4
Form BT-101, Wisconsin Fermented Malt Beverage Tax Multiple Schedule, is an
Itemize all tax-paid fermented malt beverages found to be short shipped, lost, or
attachment to either your Wisconsin Brewery Fermented Malt Beverage Tax Return
damaged prior to your receipt of the tax-paid fermented malt beverages from a
(Form BT-100) or Wisconsin Fermented Malt Beverage Tax Return (Form BT-104) to
Wisconsin fermented malt beverage permittee. Also, report documented damage
report purchases, related credits, and sales.
taking place on your premises, and merchandise discovered damaged after its
receipt. Enter total tax-paid credits on line 10 of Form BT-100. Out-of-state permittees
DUE DATE
report credits to Wisconsin customers as a negative sale on schedule 6.
This schedule, and applicable return, is due by the 15th of the month following the
SALES SCHEDULES
month covered by the return.
Sales are reportable in the month that actual physical movement of the fermented malt
FILING METHOD
beverage takes place from a Wisconsin fermented malt beverage permittees premises.
File electronically with Form BT-100 or BT-104 through My Tax Account or by an
Untaxed Sales – Schedule 5
approved XML schema, as applicable.
Itemize all sales of untaxed fermented malt beverages made during the month to
Wisconsin permittees or shipped out-of-state. Persons receiving untaxed fermented
HOW TO COMPLETE THIS SCHEDULE
malt beverages in Wisconsin must have the appropriate permit to purchase fermented
• Check the box indicating the type of schedule that it represents (for example: check
malt beverages tax-free. Enter total untaxed out-of-state shipments on line 6 of
box 1 if you are using the form to report untaxed purchases). Use a separate schedule
Form BT-100 or line 4 of BT-104.
for each type of transaction being reported.
Tax-Paid Sales – Schedule 6
• Use a separate line for each transaction and provide all the information requested.
Itemize all sales of tax-paid fermented malt beverages whether sold to Wisconsin
distributors or Wisconsin retailers. For out-of-state permittees, enter the total on
PURCHASE SCHEDULES
line 9 of Form BT-104.
• When completing the purchase schedules, enter the fermented malt beverages as
On your last schedule, provide (and label) totals for:
shown on your purchase invoices.
• Sales to retailers
• Do not enter net amounts which reflect shortages or overages.
• Sales to wholesalers
• Wisconsin sales (total sales to retailers and wholesalers)
– For shortages, enter the amount shorted on Schedule 3 or 4, as appropriate.
– For overages, enter the excess amount received on a separate line of the purchase
RECORD KEEPING
schedule.
Keep a complete copy of your return, including this schedule, and all records used in pre-
Untaxed Purchases – Schedule 1 (in-state permittees only)
paring the return for a minimum of four years. Records must be kept at the permit location,
Itemize all untaxed fermented malt beverage purchases you received during the
and in a place and manner easily accessible for review by department representatives.
month. Enter the total keg and case barrels on line 2 of Form BT-104.
Tax-Paid Purchases – Schedule 2
ASSISTANCE
Itemize all fermented malt beverage products purchased and received during the
You can access the department’s website 24 hours a day, 7 days a week, at
month where Wisconsin fermented malt beverage tax was paid.
revenue.wi.gov. From this website you can:
• Access My Tax Account
CREDIT SCHEDULES
• Complete electronic fill-in forms
“Credits” are fermented malt beverages that have been purchased but not received on
• Download forms, schedules, instructions, and publications
a permittee’s premises (shortages) and damaged merchandise, whether discovered
• View answers to frequently asked questions
upon or after receipt.
• Email us for assistance
Untaxed Credits – Schedule 3 (in-state permittees only)
Physical Address
Mailing Address
Enter untaxed fermented malt beverages received from the manufacturer, found to
be short shipped, lost, or damaged prior to being received from a manufacturer.
2135 Rimrock Road
Excise Tax Unit
Madison WI 53713
Wisconsin Department of Revenue
Shortages discovered before merchandise is received should be noted on papers
PO Box 8900
provided by the carrier. Enter total untaxed credits on line 7 of Form BT-100 or line 5
(608) 266-6701
Madison WI 53708-8900
of Form BT-104.
FAX (608) 261-7049
Email: excise@revenue.wi.gov
Wisconsin Department of Revenue
BT-101 (R. 10-13)
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