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Tax Determinsation Summary Of Wine Pomace Brandy Sales Form. This is a Maryland form and can be use in Comptroller Statewide.
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Tags: Tax Determinsation Summary Of Wine Pomace Brandy Sales, RAD-315, Maryland Statewide, Comptroller
FORM
315
2012
Maryland Direct Wine Shipper
Tax Return
123150049
Direct Wine Shipper’s Name
Federal Employer ID Number (FEIN)
-
Office Use Only
Check Number___________
Street Address
Amount $______________
City
State
ZIP code
Deposit Date____________
E-mail Address
Direct Wine Shipper’s Permit Number
DW-
For Calendar Quarter
January – March April – June
July – September
October - December
TAX DETERMINATION
SUMMARY OF WINE / POMACE BRANDY SALES TO CONSUMERS
IN MARYLAND DURING REPORT QUARTER
I. TOTAL NUMBER OF GALLONS OF WINE SOLD TO CONSUMERS – TAX CALCULATION
Convert Total Liters to Total Gallons by conversion factor of 0.264. One liter = 0.264 gallons. For example, one case of 750 ml
bottles (12 bottles per case) = 9 liters x 0.264 = 2.376 gallons.
1. Conversion Calculation:
Total Liters Sold by Case or Bottle: _________ x 0.264 = _________ Total Gallons Sold
2.
Total Gallons Sold (from line 1):. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. ______________
3.
Adjustments:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. ______________
4.
Net Gallons subject to alcoholic beverage tax (line 2 plus or minus line 3) . . . . . . . . . . . . . . . . . . . . 4. ______________
5.
Wine tax per gallon. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. x
6.
WINE TAX DUE (multiply line 4 by line 5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. $______________
.40
II. Total number of gallons of Pomace Brandy sold to consumers - TAX CALCULATIONS
Convert Total Liters to Total Gallons by conversion factor of 0.264. One liter = 0.264 gallons. For example, one case of 750 ml
bottles (12 bottles per case) = 9 liters x 0.264 = 2.376 gallons.
7. Conversion Calculation:
Total Liters Sold by Case or Bottle: _________ x 0.264 = _________ Total Gallons Sold
8.
Total Gallons Sold (from line 7):. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. ______________
9.
Adjustments:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. ______________
10. Net Gallons subject to alcoholic beverage tax (line 8 plus or minus line 9) . . . . . . . . . . . . . . . . . . . 10. ______________
11. Pomace Brandy tax per gallon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. x
1.50
12. POMACE BRANDY TAX DUE (multiply line 10 by line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. $______________
13. TOTAL TAX DUE (add line 6 and line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. $______________
I do solemnly declare and affirm under the penalties of perjury that the contents of the foregoing document are true and correct
to the best of my knowledge, information and belief.
Print name_____________________________________________________________ Title: Owner, Partner or Officer____________________________________________
Signature _____________________________________________________________ Date__________________________________________________________________
COM/RAD-315
Rev. 08/12
American LegalNet, Inc.
www.FormsWorkFlow.com
Page 1
FORM
315
Maryland Direct Wine Shipper
Tax Return
Page 2
2012
123150149
Direct Wine Shipper’s Name
A
Date of
Sale
B
Date of
Shipment
Federal Employer ID Number (FEIN)
C
Brand of Wine/
Pomace Brandy
D
Price
Charged
E
Name of
Consumer Shipped to
-
F
Address of
Consumer Shipped to
G
Total
Liters Sold
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
In lieu of using this form to report each sale, a hard-copy report with the same information may be submitted.
COM/RAD-315
Rev. 08/12
American LegalNet, Inc.
www.FormsWorkFlow.com
FORM
315
INSTRUCTIONS - maryland DIRECT
WINE SHIPPER’S TAX RETURN
Page 3
2012
This tax return, together with payment of the wine/pomace
brandy tax due, shall be properly filed and physically received
by the Revenue Administration Division no later than the 10th
day of the month following the quarter in which wine/pomace
brandy was sold and shipped to consumers in Maryland.
Tax Period Due Date
12
Pomace Brandy tax due (multiply line 10 by line 11)
13
Total tax due (add line 6 and line 12)
Page 2 – Each Wine/Pomace Brandy Sale to Consumers
Column Line
April 10th
July 10th
October 10th
January 10th
Payment shall be in the form of a check or money order payable
to the “Comptroller of Maryland”.
Page 1, Part I – Wine Tax Determination – Summary of
Wine Sales to Consumers in Maryland
Line
A
1-14
Date of sale of wine/pomace brandy to
consumer
B
1-14
Date of shipment of wine/pomace
brandy to consumer
C
1-14
Brand of wine/pomace brandy sold.
State name of each brand of wine/
pomace brandy and varietal sold
D
1-14
Price charged
E
January – March
April – June
July – September
October – December
1-14
Name of consumer shipped to on
shipping label
F
1-14
Address of consumer shipped to on
shipping label
G
1-14
Total liters of wine/pomace brandy sold
to address of consumer shipped to
1
Convert total liters of wine sold to total gallons by
multiplying amount by 0.264. For example, one case
of 750 ml bottles (12 bottles per case) = 9 liters x
0.264 = 2.376 gallons
2
Total Gallons Sold (from Line 1)
3
Adjustments (if taking a debit or credit, please submit
supporting documentation)
This tax return must be signed by the owner, partner, or officer
of the corporation.
4
Net gallons of wine subject to alcoholic beverage tax
(Line 2 plus or minus Line 3 adjustments)
If this is a corporation, an officer (President, Vice President,
Secretary or Treasurer) must sign.
5
Maryland wine tax rate of $0.40 per gallon
Mail tax return to:
6
Wine tax due (Multiply Line 4 by Line 5)
Page 1, Part II - Pomace Brandy Tax DeterminationSummary of Pomace Brandy Sales to Consumers in
Maryland
“Pomace brandy” is defined as “brandy that is distilled from
the pulpy residue of the wine press, including the skins, pips,
and stalks of grapes.”
7
Convert total liters of Pomace Brandy sold to total
gallons by multiplying amount by 0.264. For example,
one case of 750 ml bottles (12 bottles per case) = 9
liters x 0.264 = 2.376 gallons
8
Net gallons of Pomace Brandy subject to alcoholic
beverage tax (line 8 plus or minus line 9)
11
Telephone: 410-260-7690 or 1-800-638-2937
Fax: 410-260-7924
compnet.comp.state.md.us
www.marylandtaxes.com
Adjustments (if taking a debit or credit, please submit
supporting documentation)
10
For more information:
Total Gallons Sold (from Line 7)
9
Comptroller of Maryland
Revenue Administration Division
Returns Processing
P.O. Box 2999
Annapolis, Maryland 21404
Maryland distilled spirit tax rate of $1.50 per gallon
COM/RAD-315
Rev. 08/12
American LegalNet, Inc.
www.FormsWorkFlow.com
