COMMISSIONERS ESTHER H. VASSAR, CHAIR FRANKLIN P. HALL, COMMISSIONER SUSAN R. SWECKER, COMMISSIONER 2901 HERMITAGE ROAD P.O. BOX 27491 RICHMOND, VIRGINIA 23261 (804) 213-4400 FAX (804) 213-4411 TDD LOCAL (804) 213-4687 CHIEF OPERATING OFFICER/SECRETARY TO THE BOARD W. CURTIS COLEBURN, III April 28, 2009 TO: ALL HOLDERS OF WINE SHIPPERS’ LICENSE AND/OR BEER SHIPPERS’ LICENSE RE: MONTHLY REPORTING For purposes of §§ 4.1-234 and 4.1-236 and Chapter 6 (§ 58.1-600 et seq.) of Title 58.1, each shipment of wine or beer by a wine shipper licensee or a beer shipper licensee shall constitute a sale in Virginia. The licensee shall collect the taxes due to the Commonwealth and remit any excise taxes monthly to the Department of Alcoholic Beverage Control and any sales taxes to the Department of Taxation. Holders of a wine shippers’ license and/or a beer shippers’ license are required to file a monthly report on forms prescribed by the Board. The report is to be filed with the Virginia Department of Alcoholic Beverage Control, Attention: Tax Management Section, P. O. Box 27491, Richmond, Virginia 232617491, accompanied by remittance and the total of such taxes, and markup collected during the preceding month. Licensees shall remit a report with the Board even if no sales were made during the month. This report shall be postmarked no later than the fifteenth of the month or, if the fifteenth is not a business day, the next business day thereafter. This report and remittance shall be required on beverages in which the Virginia wine and beer excise taxes have not already been paid. Virginia licensed retailers are not required to submit excise taxes since those taxes are remitted by the wholesaler at the point of transfer to retail. Every wine shipper licensee and every beer shipper licensee shall keep complete, accurate, and separate records in accordance with Board regulations of all shipments of wine or beer to persons in the Commonwealth. Such licensees shall also remit on a monthly basis an accurate account stating whether any wine, farm wine, or beer products were sold and shipped and, if so, stating the total quantities of wine and beer sold and the total price charged for such wine and beer. Such records shall include the names and addresses of the purchasers to whom the wine and beer was shipped. American LegalNet, Inc. www.FormsWorkflow.com Monthly Reporting April 28, 2009 Page 2 of 2 Enclosed are copies of the monthly tax report forms for your use. This report may be duplicated using the same format. If you wish to make changes to these forms, please contact this office for approval before using. If you have any questions, please contact this office at (804) 213-4555 or (804) 213-4556. Sincerely, Ernestine Mack, Manager Bureau of Law Enforcement Tax Management Section /em Encl. American LegalNet, Inc. www.FormsWorkflow.com PART 1 File this report with Virginia Department of Alcoholic Beverage Control, P O Box 27491, Richmond, Virginia 23261-7491, accompanied by remittance and the total of such taxes, and markup collected during the preceding month. A report is required to be filed even if you had no sales for the month. This report shall be postmarked no later than the fifteenth of the month or, if the fifteenth is not a business day, the next business day thereafter. COMMONWEALTH OF VIRGINIA DEPARTMENT OF ALCOHOLIC BEVERAGE CONTROL DIRECT SHIPPER'S REPORT Name Trading as ________________________________________________________________ Address ________________________________________________________________ City, State, Zip Total Quantity Shipped During the Month Wine Beer ________________ ________________ Report for the month of __________________________________________ Year ____________________ Cider Totals Carried Forward from Schedule A A.B.C. Shipper's License No. ______________________________________ __________________ FOR ABC DEPARTMENT USE ONLY Wine: 12% $___________________ $_____________________ $___________________ +Cider Markup Code 03019 FOR CALCULATION OF WINE, BEER AND CIDER TAX PRODUCT TYPE RATE AMOUNT DUE Wine: 44% $___________________ Code 01054 Wine (Total Liters) 0.40 $_____________________ Wine: 44% $___________________ Code 01057 Beer (Total ounces) 0.0266 $_____________________ Beer: $___________________ Code 01055 Cider (Total Liters) 0.08 TOTAL SUBMITTED WITH REPORT $_____________________ $_____________________ RECEIPT NO. _____________________ PMD________________________ STATUS_________________________ I swear (or affirm) that this report has been examined by me, and, to the best of my knowledge and belief, is a true and complete report made in good faith for the period as stated, pursuant to the ALCOHOLIC BEVERAGE CONTROL ACT and regulations of the Virginia A.B.C. Board. Signed ____________________________________________ Title ______________________________________________ Date ______________________________________________ American LegalNet, Inc. www.FormsWorkflow.com Invoice Date Shipped Report for the month of ________________________________________________ DIRECT SHIPPER'S REPORT PART 2 (Schedule A) Wine Virginia Resident Shipped To No. Name Street and No. City, State & Zip Code Product Type W/ C ABC Shipper's License No. __________________________________________________ Wine or Cider No. of Bottles Size In Liters Brand Name Total Liters Total Price Common Carrier Number Total Number of Wine Liters Total Number of Cider Liters American LegalNet, Inc. www.FormsWorkflow.com Invoice Date Shipped Report for the month of _________________________________________________ Direct Shipper's Report Part 3 (Schedule A ) Beer ABC Shipper's License No. ______________________________________________ Virginia Resident Shipped To No. Name Street and No. City, State & Zip Code Beer No. of Bottles Size In Ounces Total Ounces Brand Name Total Price Common Carrier Number Total No. of Beer Ounces American LegalNet, Inc. www.FormsWorkflow.com