Instructions For Form 500i - Alaska Alcoholic Beverage Excise Tax Return
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1
2Instructions For Alaska Alcoholic Beverage
Excise Tax Return
Late Filing Of Return - Returns not filed by the due date are
General Information
subject to a failure to file penalty of 5% of the unpaid tax for each
A separate Alcoholic Beverage Excise Tax Return is due for each
licensed facility by the end of the month following the month in
30 day period or portion of a period the return is late, up to a
maximum of 25%.
which alcoholic beverages were sold in the state. Schedule A
must be accompanied by all applicable supporting schedules (B
through F); and the Inventory Report (Schedule G). All alcoholic
Late Payment Of Tax - If the full amount of tax is not paid when
due, the return is subject to a failure to pay penalty of 5% of
beverage invoices must be kept for three years and be available
for audit or inspection by the Alaska Department of Revenue
the unpaid tax for each 30 day period or portion of a period the
payment is late, up to a maximum of 25%. If during any period
(DOR).
or portion of a period, both the failure to file and failure to pay
penalties are applicable, only the failure to file penalty is imposed.
How To File
File Online Return – File your Alcoholic Beverage Excise Tax
Interest
Return using the Online Tax Information System (OTIS) at: www.
Under Alaska Statute 43.05.225, interest will be assessed on any
tax.alaska.gov You may also pay your tax online at this site.
unpaid or delinquent tax. Interest is compounded quarterly at the
applicable rate each quarter. Refer to or
File Paper Return - Mail completed return to:
contact the Tax Division for applicable rates.
Tax Division
Alaska Department of Revenue
Line By Line Instructions
PO Box 110420
Juneau AK 99811-0420
Interactive forms are located at:
Payment
Pay your taxes using the Online Tax Information System (OTIS) at
Schedule A - Tax Calculation
Note that you must be an existing taxpayer
with the Tax Division to pay electronically. If you are a first-time
Lines 1a, 2a, 3a, and 4a - Enter the total gallons of taxable
alcoholic beverages sold in Alaska by type and district as reported
taxpayer, contact the Tax Division at 907-465-2320 or visit www.
on Schedule B.
tax.alaska.gov for information.
Lines 1c, 2c, 3c, and 4c - Enter the computed tax for each
alcoholic beverage type. (Multiply Lines 1a, 2a, 3a, and 4a by 1b,
ACH Debit (EFT) - OTIS accommodates Automated Clearing
2b, 3b and 4b.)
House (ACH) debit payments. If your bank account has a
Line 5 - Enter amount previously paid if filing an amended return.
debit block, your online payment request will be rejected by
Lines 6 - Enter the total tax due. Add the total of lines 1c, 2c, 3c
your bank. Rejected payments may result in late payment
and 4c, less line 5.
penalties and/or interest.
Schedule B - Supporting Schedule Of Gallons Sold In Alaska
If you think your bank account has a debit block, contact your
Enter the total number of taxable gallons sold in Alaska, and
bank before making an online payment to register the State of
the names and Alaska addresses of all sales to retailers or
Alaska as an authorized ACH debit originator. The company ID
individuals and include the judicial district (the destination of the
for the Alaska Department of Revenue is 0000902050.
retail sale). A single line should be used to report on-site sales
directly to individual consumers. Carry forward the total to line 1a,
ACH Credit (Credit Cards) - OTIS does not accept ACH credit
2a, 3a and 4a of Schedule A by Judicial District and to Line 4 of
or credit card transactions.
Schedule G. Enter totals at the bottom of the page.
Wire Transfers - If you are paying by wire transfer, log on to the
Schedule C - Supporting Schedule Of Gallons Sold To
OTIS website at for instructions.
Military Establishments
Enter the total number of tax exempt gallons sold, and the names,
Checks - Note that if your total payment exceeds $100,000 you
judicial district (the destination of the military sale) and Alaska
are required to pay electronically or by wire transfer. If you are
addresses of sales made to military establishments qualifying for
paying by check, make your check payable to the State of Alaska
exemption under USC 4-107. Carry forward the total to line 5 of
and mail it with your return to:
Schedule G. Enter totals at the bottom of the page.
Tax Division
Schedule D - Supporting Schedule Of Gallons Transferred
Alaska Department of Revenue
Or Sold To Licensed Warehouse
PO Box 110420
Enter the total number of tax exempt gallons sold or consigned,
Juneau AK 99811-0420
and the names, judicial district (the destination of the sale or
consignment) and Alaska addresses for sales or consignments to
Penalties
Late Filing Of Return - Returns not filed by the due date are
licensed bonded warehouses in the state. Carry forward the total
subject to a failure to file penalty of 5% of the unpaid tax for each
to line 6 of Schedule G. Enter totals at the bottom of the page.
30 day period or portion of a period the return is late, up to a
maximum of 25%.
0405-500i Rev 09/12 - page 1
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