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Primary Source Suppliers Monthly Report (Beer) Form. This is a Indiana form and can be use in Department Of Revenue Statewide.
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Tags: Primary Source Suppliers Monthly Report (Beer), ABP1-B, Indiana Statewide, Department Of Revenue
INDIANA DEPARTMENT OF STATE REVENUE
PRIMARY SOURCE SUPPLIER’S
MONTHLY REPORT
Form ABP1-B
State Form 47028
(R2/3-09)
Reporting Month
Name of Permit Holder (as indicated on permit)
Year
Mailing Address
City or Town
ABC Permit#
State
Zip Code
Federal ID Number
GENERAL INFORMATION
DEFINITIONS:
I.C. 7.1-1-3-5 Alcoholic Beverage
The term “alcoholic beverage” means a liquid or solid that:
(1) is, or contains, one-half percent (0.5%) or more alcohol by volume;
(2) is fit for human consumption; and
(3) is reasonable likely, or intended, to be used as a beverage.
fermentation of the natural sugar content of fruit, fruit juice, or other agricultural
products containing sugar, including necessary additions to correct defects due
to climatic, saccharine, and seasonal conditions, and also the alcoholic fortification
of the beverage. The term does not mean an alcoholic beverage that contains
twenty-one percent (21%), or more, of absolute alcohol reckoned by volume.
I.C. 7.1-1-3-6 Beer
The term “beer” means an alcoholic beverage contained by the
fermentation of an infusion, or decoction of barley malt or other cereal and hops
in water.
REPORTING REQUIREMENTS
The primary source of supply shall file a monthly report with the
Department of Revenue documenting all shipments of alcoholic beverages into
Indiana during the month being reported. A return must be filed even if there
are no shipments made into Indiana during the reporting period.
I.C. 7.1-1-3-18 Gallon
The term “gallon” means a liquid measure containing two hundred thirtyone (231) cubic inches.
The Indiana Department of Revenue requires that all necessary
information be completed. (Printouts are acceptable if the required information
is included.) An incomplete report may be returned for additional information.
I.C. 7.1-1-3-21 Liquor
The term “liquor” means an alcoholic beverage containing alcohol
obtained by distillation. The term also means a wine that contains twenty-one
percent (21%) , or more, of alcohol reckoned by volume. However, the term does
not include industrial alcohol.
To be considered timely filed, monthly returns must be filed on or
before the tenth (10th) day of the month immediately following the last day of
the month being reported. If the tenth day of the month falls on a Saturday, a
Sunday, or a national legal holiday, or a statewide holiday, the due date is the next
succeeding day that is not a Saturday, a Sunday, or such holiday.
I.C. 7.1-1-3-23 Malt Articles
The term “malt articles” means malt, malt syrup, malt extract, liquid malt,
or wort, and their containers.
Penalty
I.C. 7.1-3-32.5 Primary Source of Supply
The “primary source of supply” means, in regard to alcoholic beverage
being sold to a wholesaler:
(1) a distiller of the alcoholic beverage;
(2) a producer of the alcoholic beverage;
(3) a vintner of the alcoholic beverage;
(4) a rectifier of the alcoholic beverage;
(5) an importer into the United States of the alcoholic beverage;
(6) an owner of the alcoholic beverage at the time it becomes a
marketable product;
(7) a bottler of the alcoholic beverage;
(8) a brewer of the alcoholic beverage; or
(9) an agent specifically authorized to make sales to an Indiana
wholesaler by a person listed in subdivisions (1) through (8).
Primary source suppliers who fail to file or timely file monthly returns
are subject to a penalty of ten dollars ($10) for each return not filed or filed
after the due date of the return.
GENERAL INFORMATION
A. Indicate the month and year for which the return is being filed in the
appropriate spaces provided.
B. Indicate the primary source supplier’s name, Alcoholic Beverage
Commission permit number, and federal identification number.
C. Indicate “page
of
“ in the appropriate space provided.
D. Itemize each sale, by invoice, separately. Group sales by
customers in order of date sold.
E. When reporting gallons of beer, round gallons to the nearest
hundreth (0.00) decimal place.
F. Additional copies of page 2 of Form ABP1-B, Primary Source
Supplier’s Monthly Report, may be submitted if needed. Each page
should indicate a page number and total gallons.
I.C. 7.1-1-3-46 Table Wine
The term “wine” means an alcoholic beverage obtained by the
I hereby declare under penalties of perjury that the information contained in this return, including
accompanying schedules and statements, is true, correct and complete to the best of my knowledge and
belief.
INDIANA DEPARTMENT OF REVENUE
P.O. BOX 6114
INDIANAPOLIS, INDIANA 46206-6114
Taxpayer or Duly Authorized Agent
SIGN
HERE
Print or Type Name
Title
Questions related to this form call (317) 615-2710
Business Phone (Area Code and Number) Date
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INDIANA DEPARTMENT OF STATE REVENUE
PRIMARY SOURCE SUPPLIER’S MONTHLY REPORT
Page
of
Form ABP1-B
State Form 47028
(R2/3-09)
NAME OF PERMIT HOLDER
MONTH OF
ABC PERMIT #
FEDERAL ID#
, 20
Sold To
Invoice
Date
Invoice
Number
Name
NOTE: Report all Malt Beverages containing alcohol. Nonalcoholic beverages should not be reported.
Questions related to this form call (317) 615-2710
Invoiced Gallons
Address
Beer
Total
Gallons
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