Form Bt-104 Instructions And Sample - Wisconsin Fermented Malt Beverage Tax Return printable pdf download

BT-104 INSTRUCTIONS

WHO MUST FILE THIS RETURN

A brewer does not have to be located in Wisconsin to be eligible

This return and accompanying schedules must be filed by all

for this credit. To determine the number of barrels produced by

a single brewer, combine all brands or labels of that brewer for

Wisconsin beer wholesalers and out-of-state permittees holding

permits issued by the Wisconsin Department of Revenue for

all beer production facilities (regardless where located) owned

fermented malt beverages.

or controlled by that brewer. The amount of credit is computed

by multiplying the total barrels on line 10, column C, by $1.

DUE DATE

PAYMENT

Your return is due by the 15th of the month following the month

• Payment is due by the 15th of the month following the period

covered by the return.

being reported.

FILING METHOD

• Permittees with annual fermented malt beverage tax liabilities

This return must be filed electronically through My Tax Account

of $1,000 or more are required to pay by EFT. Information about

(MTA) or by using an approved xml schema.

EFT can be obtained online at

eftgen.html.

TAX RATE

• Persons must be registered with the department for making

The tax rate for fermented malt beverages containing 1/2% or

EFT payments of beer taxes.

more of alcohol by volume is $2 per 31 gallon barrel.

• If paying by check, make your check payable to Wisconsin

Department of Revenue, complete a payment voucher and

LATE-FILED RETURNS

To be timely filed, a return must be received by the department

mail the check and voucher to:

on or before the due date. Returns not timely filed are subject to

Excise Tax Unit

the following charges:

Wisconsin Department of Revenue

1. A mandatory $10 late-filing fee.

PO Box 8900

Madison WI 53708-8900

2. A penalty of 5% of the tax due for each month the tax is unpaid

Include interest on the tax due at the rate of 1.5% per month for all

(not exceeding 25% of the tax due).

late payments. Calculate interest from the due date of the return

LINE INSTRUCTIONS

to the payment date.

Barrel Computations – Calculate barrels according to federal

regulations. Extend barrels to the nearest hundredth, for example,

RECORD KEEPING

3.17 barrels.

Keep a complete copy of your return and all records used in

preparing the return for at least four years. The records must be

kept at the permit location in a place and manner easily accessible

Out-of-state permittees only

for review by department representatives.

LINE 9 Out-of-state permittees enter your shipments to Wis-

consin during the month from tax-paid sales, Schedule 6 of

ASSISTANCE

Form BT-101. Credits or product returns should be shown as

You can access the department’s website 24 hours a day, 7 days

negative sales on Schedule 6.

a week, at revenue.wi.gov. From this website, you can:

• Access My Tax Account

Important: Out-of-state shippers may only ship beer to Wisconsin

• Complete electronic fill-in forms

wholesalers authorized by the Wisconsin Department of Revenue

• Download forms, schedules, instructions, and publications

to receive beer from out-of-state shippers. To verify whether a

Wisconsin wholesaler is authorized to receive beer from out-of-

• View answers to frequently asked questions

state shippers, call (608) 266-6701.

• Email us for assistance

In-state permittees only

Physical Address

Mailing Address

LINE 1 Enter the number of barrels of untaxed product from line 6

2135 Rimrock Road

Excise Tax Unit

Madison WI 53713

Wisconsin Department of Revenue

of last month’s return.

PO Box 8900

LINE 2 Enter the total barrels of untaxed purchases from Sched-

Madison WI 53708-8900

ule 1 of Form BT-101.

Phone: (608) 266-6701

FAX:

(608) 264-7049

LINE 4 Enter the total barrels of untaxed sales from Schedule 5

Email:

excise@revenue.wi.gov

of Form BT-101, which you shipped to another state.

NAME/ADDRESS/OWNERSHIP CHANGES

LINE 5 Enter the total barrels of untaxed credit barrels from

Immediately notify the department in writing when your business

Schedule 3 of Form BT-101. For example, enter fermented malt

undergoes any change to its name, address, or ownership.

beverage losses discovered prior to product being released at

U.S. Customs. Untaxed product which is lost must be included

PERMIT CANCELLATION

as a purchase on line 2 and credit claimed on line 5.

If you discontinued or sold your business during the month,

LINE 6 Enter the actual barrels of untaxed product obtained from

check the permit cancellation box and note the effective date of

cancellation. If you sold your business, provide the name and

the physical inventory taken at the close of business on the last

address of the purchaser. You must file a return for the month

day of the month covered by this return.

during which you go out of business and report transactions until

LINE 12 Enter your “eligible producer credit,” if any. Brewers

you cease sales/shipments into Wisconsin.

whose total production in a calendar year is under 300,000

Permits are not transferable and must be returned to the

barrels can receive a credit of 50% of the tax paid (or payable) on

the first 50,000 barrels taxed by Wisconsin in that calendar year.

department for cancellation. Attach your permit to your final return.

BT-104 (R. 10-13)

- 1 -

Wisconsin Department of Revenue

Form Bt-104 Instructions And Sample - Wisconsin Fermented Malt Beverage Tax Return

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