Form M-18 Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales or Uses - Hawaii

Form M-18 is a Hawaii Department of Taxation form also known as the "Combined Monthly Return Of Liquor Tax And Report Of Wine Gallons And Dollar Volume Of Taxable Sales Or Uses". The latest edition of the form was released in January 1, 2015 and is available for digital filing.

Download an up-to-date fillable Form M-18 in PDF-format down below or look it up on the Hawaii Department of Taxation Forms website.

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Clear Form
FORM M-18
STATE OF HAWAII — DEPARTMENT OF TAXATION
THIS SPACE FOR DATE RECEIVED STAMP
COMBINED MONTHLY RETURN OF
(Rev. 2015)
LIQUOR TAX AND REPORT OF WINE
GALLONS AND DOLLAR VOLUME OF
TAXABLE SALES OR USES
LBF151
Amended Return
Change in Name or Address
(For Office Use Only)
Name
Month Ending
__ __ / __ __
(MM/YY)
DBA or C/O
Permit No.
Address (Number and Street)
Hawaii Tax I.D. No.
W
___ ___ ___ ___ ___ ___ ___ ___ - ___ ___
City or town, State, and Postal/ZIP Code
Federal Employer I.D. No./Social Security No.
CATEGORIES OF LIQUORS AND SALES (a)
DOLLAR VOLUME (b) WINE GALLONS (c) TAX RATE (d)
TAX (c x d)
1. Distilled Spirits:
Military ............................................................
All Others .........................................................
Less: Nontaxable and Exempt Sales* ......
$5.98 per
1
wine gallon
Net Taxable Sales .....................................
2. Sparkling Wine:
Military .............................................................
All Others .........................................................
Less: Nontaxable and Exempt Sales* ......
$2.12 per
2
wine gallon
Net Taxable Sales .....................................
3. Still Wine:
Military .............................................................
All Others .........................................................
Less: Nontaxable and Exempt Sales* ......
$1.38 per
3
Net Taxable Sales .....................................
wine gallon
4. Cooler Beverages:
Military .............................................................
All Others .........................................................
Less: Nontaxable and Exempt Sales* ......
$0.85 per
4
Net Taxable Sales .....................................
wine gallon
5. Beer (Other Than Draft):
Military .............................................................
All Others .........................................................
Less: Nontaxable and Exempt Sales* ......
$0.93 per
5
Net Taxable Sales .....................................
wine gallon
6. Beer (Draft):
Military .............................................................
All Others .........................................................
Less: Nontaxable and Exempt Sales* ......
$0.54 per
6
Net Taxable Sales .....................................
wine gallon
7
7. Total Tax Due ...................................................................................................................... (Add lines 1 through 6)
8. Penalty ...........................................................................................................................................................................
8
9. Interest ..........................................................................................................................................................................
9
10
10. Subtotal .............................................................................................................................. (Add lines 7 through 9)
11. Other Adjustments (Attach Schedule) ........................................................................................................................... 11
12
12. Total Amount Due .............................................................................................................. (Line 10 minus line 11)
13. Amount of Payment ....................................................................................................................................................
13
14. AMENDED RETURNS ONLY - Amount paid (if overpayment enter in parentheses) on original return .......................
14
15. AMENDED RETURNS ONLY - Balance due (if refund enter in parentheses) with amended return ............................
15
*Attach Schedule
Mailing address: Hawaii Department of Taxation, P.O. Box 259, Honolulu, HI 96809-0259
DECLARATION:
I declare, under the penalties set forth in section 231-36, HRS, that this is a true and correct return, prepared in accordance with the provisions of the
Liquor Tax Law.
Signature ___________________________________________________________
Title _____________________________
Date _______________________
FORM M-18
Clear Form
FORM M-18
STATE OF HAWAII — DEPARTMENT OF TAXATION
THIS SPACE FOR DATE RECEIVED STAMP
COMBINED MONTHLY RETURN OF
(Rev. 2015)
LIQUOR TAX AND REPORT OF WINE
GALLONS AND DOLLAR VOLUME OF
TAXABLE SALES OR USES
LBF151
Amended Return
Change in Name or Address
(For Office Use Only)
Name
Month Ending
__ __ / __ __
(MM/YY)
DBA or C/O
Permit No.
Address (Number and Street)
Hawaii Tax I.D. No.
W
___ ___ ___ ___ ___ ___ ___ ___ - ___ ___
City or town, State, and Postal/ZIP Code
Federal Employer I.D. No./Social Security No.
CATEGORIES OF LIQUORS AND SALES (a)
DOLLAR VOLUME (b) WINE GALLONS (c) TAX RATE (d)
TAX (c x d)
1. Distilled Spirits:
Military ............................................................
All Others .........................................................
Less: Nontaxable and Exempt Sales* ......
$5.98 per
1
wine gallon
Net Taxable Sales .....................................
2. Sparkling Wine:
Military .............................................................
All Others .........................................................
Less: Nontaxable and Exempt Sales* ......
$2.12 per
2
wine gallon
Net Taxable Sales .....................................
3. Still Wine:
Military .............................................................
All Others .........................................................
Less: Nontaxable and Exempt Sales* ......
$1.38 per
3
Net Taxable Sales .....................................
wine gallon
4. Cooler Beverages:
Military .............................................................
All Others .........................................................
Less: Nontaxable and Exempt Sales* ......
$0.85 per
4
Net Taxable Sales .....................................
wine gallon
5. Beer (Other Than Draft):
Military .............................................................
All Others .........................................................
Less: Nontaxable and Exempt Sales* ......
$0.93 per
5
Net Taxable Sales .....................................
wine gallon
6. Beer (Draft):
Military .............................................................
All Others .........................................................
Less: Nontaxable and Exempt Sales* ......
$0.54 per
6
Net Taxable Sales .....................................
wine gallon
7
7. Total Tax Due ...................................................................................................................... (Add lines 1 through 6)
8. Penalty ...........................................................................................................................................................................
8
9. Interest ..........................................................................................................................................................................
9
10
10. Subtotal .............................................................................................................................. (Add lines 7 through 9)
11. Other Adjustments (Attach Schedule) ........................................................................................................................... 11
12
12. Total Amount Due .............................................................................................................. (Line 10 minus line 11)
13. Amount of Payment ....................................................................................................................................................
13
14. AMENDED RETURNS ONLY - Amount paid (if overpayment enter in parentheses) on original return .......................
14
15. AMENDED RETURNS ONLY - Balance due (if refund enter in parentheses) with amended return ............................
15
*Attach Schedule
Mailing address: Hawaii Department of Taxation, P.O. Box 259, Honolulu, HI 96809-0259
DECLARATION:
I declare, under the penalties set forth in section 231-36, HRS, that this is a true and correct return, prepared in accordance with the provisions of the
Liquor Tax Law.
Signature ___________________________________________________________
Title _____________________________
Date _______________________
FORM M-18
FORM M-18
PAGE 2
(REV. 2015)
INSTRUCTIONS
SPECIFIC INSTRUCTIONS:
In computing dollar volume, exclude federal and state excise taxes.
Carry wine gallonages to two decimal places. Round up decimals of .005 or larger. Round down decimals of
.004 or less.
Submit separate schedules for nontaxable sales, exempt sales, and other adjustments. Each nontaxable sale
should be separately shown by designating name of purchaser and applicable item number of nontaxable sales
indicated below in parentheses before the names of the purchasers:
(1)
Liquor sold by one permittee to another permittee;
(2)
Liquor which under the Constitution and laws of the United States cannot be legally subjected to the tax
imposed by this chapter so long as and to the extent to which the State is without power to impose the
tax;
(3)
Liquor sold for sacramental purposes or the use of liquor for sacramental purposes, or any liquor
imported pursuant to section 281-33, HRS;
(4)
Alcohol sold pursuant to section 281-37, HRS, to a person holding a purchase permit or prescription
therefor, or any sale or use of alcohol, so purchased, for other than beverage purposes.
(5)
Liquor sold and shipped to a point outside the State for use or resale outside the State pursuant to
section 244D-4.3, HRS.
Prepare this return for each month and file the original with the Department of Taxation whether or not any tax
is due by the twentieth day of the month following the taxable period. Attach check or money order payable to
the “Hawaii State Tax Collector.” Mail the return with payment to Hawaii Department of Taxation, P.O. Box
259, Honolulu, HI 96809-0259. Retain the duplicate of this return at licensed premises for verification by the
Department’s auditors.
Return must be completed in every detail.
Documentary evidence must be retained and be available to the Department of Taxation at licensed premises
to support all entries on this return.
Return must be signed by licensee or authorized agent.
Penalty and interest for late payment: The penalty for failure to file a return on time is assessed on the tax due
at a rate of 5% per month, or part of a month, up to a maximum of 25%. Interest at the rate of 2/3 of 1% per
month or part of a month shall be assessed on unpaid taxes and penalties beginning with the first calendar day
after the date prescribed for payment, whether or not that first calendar day falls on a Saturday, Sunday, or legal
holiday.
DEFINITIONS OF TERMS USED TO CATEGORIZE LIQUORS. As used in chapter 244D, HRS, as amended, “Distilled
spirits” means an alcoholic beverage obtained by distillation of fermented agricultural products, and includes alcohol
for beverage use, spirits of wine, whiskey, rum, brandy, and gin, including all dilutions and mixtures thereof, but does not
include beer, draft beer, cooler beverage, or wine.
“Sparkling wine” means champagne and any other effervescent wine charged with more than 0.392 grams of carbon
dioxide per 100 milliliters of wine, whether artificially or as a result of secondary fermentation of wine within the container.
“Still wine” means any nonsparkling wine and shall include those wines containing not more than 0.392 grams of carbon
dioxide per 100 milliliters of wine.
“Cooler beverage” means either (1) a wine cooler containing wine and more than fifteen per cent added natural or
artificial blending material, such as fruit juices, flavors, flavorings, or adjuncts, water (plain, carbonated, or sparkling),
colorings, or preservatives, and which contains less than seven per cent of alcohol by volume; or (2) a malt beverage
cooler containing beer and added natural or artificial blending material such as fruit juices, flavors, flavoring, colorings, or
preservatives and which contain less than seven per cent of alcohol by volume.
“Beer” means any alcoholic beverage obtained by the fermentation or any infusion or decoction of barley, malt, hops, or
any other similar product, or any combination thereof in water, and includes ale, porter, brown, stout, lager beer, small
beer, and strong beer but does not include sake, known as Japanese rice wine, or cooler beverage.
“Draft beer” means beer in an individual container of seven gallons or more.

Download Form M-18 Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales or Uses - Hawaii

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