Instructions For Form 500i - Alaska Alcoholic Beverage Excise Tax Return (Page 2 of 2) in pdf

Instructions For Alaska Alcoholic Beverage

Excise Tax Return

Definitions

Schedule E - Supporting Schedule Of Gallons Sold Out Of

State

Judicial District - For reporting purposes, the district is the

Enter the total number of tax exempt gallons sold or consigned

destination of the retail sale or consignment. There are a total of

and the names and addresses of sales or consignments out of

four districts. A judicial map may be obtained at the following web

state. Carry forward the total to line 7 of Schedule G. Enter totals

site:

at the bottom of the page.

Quick reference:

Schedule F – Distributor’s Schedule For Sales Of Reduced

District 1 = Southeast Alaska; District 2 = North Slope; District 3 =

Tax Rate Beer And Malt Beverages

Anchorage Area & District 4 = Fairbanks Area

Distributor’s (Licensed Bonded Warehouses only) must complete

this form if they sell beer or malt beverages produced by a

Liquor - Alcoholic beverages having a content of more than 21

brewery that qualifies for the reduced tax rate and are approved

percent alcohol by volume.

by DOR for the current fiscal year and are claiming the reduced

rate on Schedule A. Provide the name and address of the brewery

Wine - Alcoholic beverages except malt or cider beverages

qualifying for the reduced rate and the number of gallons sold or

having a content of less than 21 percent alcohol by volume.

consigned. The reduced rate will not be allowed if any information

on this form is omitted. The grand total of Schedule F should

Malt Beverages - Any alcoholic beverage brewed or produced

match the totals on Schedules B, C, D, and E. Enter totals at the

from malt, wholly or in part, or from any substitute for malt.

bottom of the page.

Cider - Still wine derived primarily from apples or apple

Schedule G – Inventory Report

concentrate and water (apple juice, or the equivalent amount

All alcoholic beverage licensees must complete this form if

of concentrate reconstituted to the original brix of the juice prior

alcoholic beverages are stored or manufactured in Alaska. A

to concentration, must represent more than 50 percent of the

volume of the finished product) containing no other fruit product

separate inventory report must be provided for each location

nor any artificial product which imparts a fruit flavor other than

where alcoholic beverages are stored or manufactured with each

return.

apple; containing at least 0.5 percent but not more than 7 percent

alcohol by volume; having the taste, aroma, and characteristics

Line 1 – Beginning inventory must equal the ending inventory

generally attributed to hard cider; and sold or offered for sale as

reported on the prior month’s form. Provide a full explanation if

cider.

the amounts do not agree.

Beer & Malt Beverages Qualifying For Reduced Tax Rate -

Line 2 – Enter total gallons received or produced during the

Alaska allows a reduced rate of tax (0.35 cents per gallon) on

month.

sales of beer and malt beverages sold in the state produced

by a qualifying brewery. If the department has not received the

Line 3 – Total gallons on hand during the month (Add lines 1 and

following documents, beer and malt beverages will be taxed at

2).

the rate of $1.07 per gallon. If proof of eligibility is not received by

the department before June 1 each fiscal year, the reduced tax

rate does not apply until the first day of the second month after

Line 4 – Total gallons from Schedule B (See instructions for

Schedule B).

the month the proper documents are received by the department.

In State Brewers must be licensed annually by DOR and must

Line 5 – Total gallons from Schedule C (See instructions for

qualify for the reduced rate of tax. DOR must have received a

Schedule C).

Brewer’s Report of Operations (TTB F5130.09), or for brewers

that do not produce more than 5,000 barrels of beer per calendar

Line 6 – Total gallons from Schedule D (See instructions for

year the Brewpub Report of Operations (TTB F5130.26) and an

Schedule D).

annual Declaration of Anticipated Brewing (0405-406). Out of

State Brewers must be approved annually by DOR to receive

Line 7 – Total gallons from Schedule E (See instructions for

the reduced tax rate. Before the reduced rate is allowed, the

Schedule E).

department must have received a Brewer’s Report of Operations

(TTB F5130.09) and an annual Declaration of Anticipated

Line 8 – Subtotal (Subtract Lines 4 through 7 from Line 3).

Brewing (0405-406).

Line 9 – Increase or (decrease) – An example of an increase

Need Help?

would be returns, inventory adjustments, etc. An example of a

If you have any questions not addressed in these instructions,

decrease would be breakage, donations, samples, losses due to

need more information or require assistance, contact the Tax

settling, etc. Enter a decrease as a negative number. Provide a

Division at dor.tax.alcohol@alaska.gov or call 907-269-6620.

detailed explanation of each type of increase or decrease.

Line 10 – Ending Inventory (sum of Line 8 and 9) must equal

beginning inventory for the next month.

0405-500i Rev 09/12 - page 2

Instructions For Form 500i - Alaska Alcoholic Beverage Excise Tax Return Page 2

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