Form CDTFA-243-B "Claim for Distilled Spirits Excise Tax Exemption on Sale or Delivery to Other Licensees in California" - California

What Is Form CDTFA-243-B?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. Check the official instructions before completing and submitting the form.

Form Details:

  • Released on August 1, 2019;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-243-B by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

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Download Form CDTFA-243-B "Claim for Distilled Spirits Excise Tax Exemption on Sale or Delivery to Other Licensees in California" - California

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CDTFA-243-B (FRONT) REV. 6 (8-19)
STATE OF CALIFORNIA
CLAIM FOR DISTILLED SPIRITS EXCISE TAX EXEMPTION ON
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
SALE OR DELIVERY TO OTHER LICENSEES IN CALIFORNIA
IMPORTANT - Please read the instructions on the reverse before completing this report.
(a) CDTFA DISTILLED SPIRITS ACCOUNT NUMBER
(b) REPORTING PERIOD
(c)
Begin
End
Page
of
Page(s)
(d) BUSINESS NAME
(e) MAILING ADDRESS (street, city, state, and ZIP code)
1
2
3
4
5
6
INVOICE
WINE GALLONS
DISTILLED SPIRITS' CDTFA
SOLD TO
CITY
ACCOUNT NUMBER
NUMBER
DATE
DATE SHIPPED
(a) 100 PROOF AND UNDER
(b) OVER 100 PROOF
TOTALS 6a.
6b.
(f) SIGNATURE
(g) PRINT NAME AND TITLE
(h) TELEPHONE
(i) EMAIL ADDRESS
CDTFA-243-B (FRONT) REV. 6 (8-19)
STATE OF CALIFORNIA
CLAIM FOR DISTILLED SPIRITS EXCISE TAX EXEMPTION ON
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
SALE OR DELIVERY TO OTHER LICENSEES IN CALIFORNIA
IMPORTANT - Please read the instructions on the reverse before completing this report.
(a) CDTFA DISTILLED SPIRITS ACCOUNT NUMBER
(b) REPORTING PERIOD
(c)
Begin
End
Page
of
Page(s)
(d) BUSINESS NAME
(e) MAILING ADDRESS (street, city, state, and ZIP code)
1
2
3
4
5
6
INVOICE
WINE GALLONS
DISTILLED SPIRITS' CDTFA
SOLD TO
CITY
ACCOUNT NUMBER
NUMBER
DATE
DATE SHIPPED
(a) 100 PROOF AND UNDER
(b) OVER 100 PROOF
TOTALS 6a.
6b.
(f) SIGNATURE
(g) PRINT NAME AND TITLE
(h) TELEPHONE
(i) EMAIL ADDRESS
CDTFA-243-B (BACK) REV. 6 (8-19)
INSTRUCTIONS
CLAIM FOR DISTILLED SPIRITS EXCISE TAX EXEMPTION ON
SALE OR DELIVERY TO OTHER LICENSEES IN CALIFORNIA
This report must be completed in accordance with the instructions below showing each and every sale
or delivery of distilled spirits to another California taxpayer.
PREPARATION OF THE REPORT
Prepare report and submit with CDTFA-501-DS, Distilled Spirits Tax Return, to the California
Department of Tax and Fee Administration (CDTFA). To file your report with the return online, go
to
www.cdtfa.ca.gov
and select File a Return. For additional information, please review the Filing
Requirements section of the instructions on the corresponding tax return C TFA-501-DS, Distilled
Spirits Tax Return.
For each page, complete (a) through (e) at the top of the report. Enter (a) your CDTFA Distilled Spirits
account number; (b) the period begin date and end date; (c) the page number and the total pages;
(d) your business name, and (e) your mailing address. Complete (f) through (i) at the bottom of the
first page by signing your name in (f); printing your name and title in (g); entering your telephone
number in (h), and your email address in (i). If a multiple page report is filed, (f) through (i) need only
be completed on page 1.
Column 1.
Enter the name of the California purchaser to whom the distilled spirits were sold.
Column 2.
Enter the name of the California city where delivered.
Column 3.
Enter the purchaser's Distilled Spirits' CDTFA account number.
Column 4.
Enter the invoice number and date covering the shipment.
Column 5.
Enter the date the distilled spirits were shipped.
Column 6.
(a) Enter total gallons of distilled spirits 100 proof and under which were sold.
(b) Enter total gallons of distilled spirits over 100 proof which were sold.
Totals.
Add the total gallons in column 6a and in column 6b, and enter the result for each
column in the Totals row. The final page of the report should contain the grand total
of each column of all pages. Enter the grand total from columns 6a and 6b on line 17
of CDTFA-501-DS, Distilled Spirits Tax Return.
Note:
Report all alcoholic beverages in wine gallons pursuant to Alcoholic Beverage Tax
Regulation
2544
by multiplying the quantity in liters by 0.264172. Round the result to
the nearest gallon.
For more information, please visit our website at www.cdtfa.ca.gov. You may also call our Customer Service Center at
1-800-400-7115 (TTY:711); from the main menu, select the option Special Taxes and Fees. Customer service representatives are
available Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.
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