Form BCT-1 Beverage Container Tax Return - Rhode Island

Form BCT-1 or the "Beverage Container Tax Return" is a form issued by the Rhode Island Department of Revenue.

The form was last revised in September 1, 2013 and is available for digital filing. Download an up-to-date Form BCT-1 in PDF-format down below or look it up on the Rhode Island Department of Revenue Forms website.

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State of Rhode Island and Providence Plantations
Form BCT-1
13120199990101
Beverage Container Tax Return
Name
Federal employer identification number
Address
For the month ending:
Address 2
City, town or post office
State
ZIP code
E-mail address
INSTRUCTIONS
General: A tax of four cents ($0.04) per case is imposed on each case of beverage containers sold by a beverage wholesaler to a bev-
erage retailer or consumer in this State. The tax is to be collected by the beverage wholesaler, (Chapter 44 of Title 44).
DEFINITIONS:
“Beverage” means all non-alcoholic drinks for human consumption, except milk, but including beer and other malt beverages.
“Beverage container” means any sealable bottle, can, jar or carton which contains a beverage.
THIS RETURN WITH PAYMENT MUST BE FILED ON OR BEFORE THE 25TH DAY OF THE MONTH FOLLOWING THE MONTH COVERED
1
Number of CASES of beverage containers of 7 fluid ounces or less each..................................................................
1
2
Number of CASES of beverage containers of more than 7, but less than or equal to 16.9 fluid ounces each............
2
3
Number of CASES of beverage containers of more than 16.9, but less than or equal to 33.9 fluid ounces each.......
3
Number of CASES of beverage containers of more than 33.9 fluid ounces each.......................................................
4
4
5
Total number of CASES sold during the month: Add lines 1, 2, 3 and 4.....................................................................
5
6
Number of cases sold containing reusable/refillable beverage containers .................................................................
6
Total cases subject to tax. Subtract line 6 from line 5.................................................................................................
7
7
8
Tax due. Multiply line 7 by the tax rate of four cents ($0.04) per case........................................................................
8
Interest due. Multiply line 8 times 1.5% (0.015) per month.........................................................................................
9
9
10
Total amount due. Add lines 8 and 9........................................................................................................................... 10
Beverage Container Conversion Table
Case Size
CHECK IF PAID BY ELECTRONIC FILING
7 fluid ounces or less each
48 containers
More than 7, but less than or equal to 16.9 fluid ounces each
24 containers
More than 16.9, but less than or equal to 33.9 fluid ounces each
12 containers
More than 33.9 fluid ounces each
6 containers
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, accurate and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Authorized officer signature
Print name
Date
Telephone number
Paid preparer signature
Print name
Date
Telephone number
Paid preparer address
City, town or post office
State
ZIP code
PTIN
Revised 09/2013
Key #34
State of Rhode Island and Providence Plantations
Form BCT-1
13120199990101
Beverage Container Tax Return
Name
Federal employer identification number
Address
For the month ending:
Address 2
City, town or post office
State
ZIP code
E-mail address
INSTRUCTIONS
General: A tax of four cents ($0.04) per case is imposed on each case of beverage containers sold by a beverage wholesaler to a bev-
erage retailer or consumer in this State. The tax is to be collected by the beverage wholesaler, (Chapter 44 of Title 44).
DEFINITIONS:
“Beverage” means all non-alcoholic drinks for human consumption, except milk, but including beer and other malt beverages.
“Beverage container” means any sealable bottle, can, jar or carton which contains a beverage.
THIS RETURN WITH PAYMENT MUST BE FILED ON OR BEFORE THE 25TH DAY OF THE MONTH FOLLOWING THE MONTH COVERED
1
Number of CASES of beverage containers of 7 fluid ounces or less each..................................................................
1
2
Number of CASES of beverage containers of more than 7, but less than or equal to 16.9 fluid ounces each............
2
3
Number of CASES of beverage containers of more than 16.9, but less than or equal to 33.9 fluid ounces each.......
3
Number of CASES of beverage containers of more than 33.9 fluid ounces each.......................................................
4
4
5
Total number of CASES sold during the month: Add lines 1, 2, 3 and 4.....................................................................
5
6
Number of cases sold containing reusable/refillable beverage containers .................................................................
6
Total cases subject to tax. Subtract line 6 from line 5.................................................................................................
7
7
8
Tax due. Multiply line 7 by the tax rate of four cents ($0.04) per case........................................................................
8
Interest due. Multiply line 8 times 1.5% (0.015) per month.........................................................................................
9
9
10
Total amount due. Add lines 8 and 9........................................................................................................................... 10
Beverage Container Conversion Table
Case Size
CHECK IF PAID BY ELECTRONIC FILING
7 fluid ounces or less each
48 containers
More than 7, but less than or equal to 16.9 fluid ounces each
24 containers
More than 16.9, but less than or equal to 33.9 fluid ounces each
12 containers
More than 33.9 fluid ounces each
6 containers
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, accurate and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Authorized officer signature
Print name
Date
Telephone number
Paid preparer signature
Print name
Date
Telephone number
Paid preparer address
City, town or post office
State
ZIP code
PTIN
Revised 09/2013
Key #34

Download Form BCT-1 Beverage Container Tax Return - Rhode Island

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