Form CDTFA-501-BW "Beer and Wine Importer Tax Return" - California

What Is Form CDTFA-501-BW?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on April 1, 2018;
  • 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-501-BW 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-501-BW "Beer and Wine Importer Tax Return" - California

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CDTFA-501-BW (S1F) REV. 17 (4-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
BEER AND WINE IMPORTER TAX RETURN
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO, CA 94279-6079
READ INSTRUCTIONS
BEFORE PREPARING
BEER
WINE
A
B
C
D
TOTAL BEER
STILL WINE NOT
STILL WINE OVER 14
SPARKLING
TRANSACTIONS DURING REPORTING PERIOD
OVER 14
BUT NOT OVER 24
WINE
PERCENT
PERCENT AND
SPARKLING HARD
CIDER
(Gallons)
(Gallons)
(Gallons)
(Gallons)
1. Imported into California, must agree with form(s)
CDTFA-269-A
submitted
1a.
1a. Case beer
1b. Keg beer
1b.
1c. Total
1c.
2. Exported from California
2.
3. Spoiled beer or wine
3.
(attach approved authorization)
4. Other exemptions
4.
(attach documentation)
5. Total exemptions
5.
(add lines 2 through 4 for columns
A through D)
6. Taxable transactions on which tax applies or a
6.
refund is due
(subtract line 5 from line 1c for columns
A through D)
7. Rate of tax per wine gallon
7. $
$
$
$
8. Subtotal for columns A through D of tax on
8.
$
$
$
$
these gallons
(multiply line 6 by line 7)
9. Amount of tax due or refund claimed
9.
$
(add columns A, B, C, and D of line 8)
10. Penalty
10.
$
(if filed after the due date, see line 10 instructions)
PENALTY
11.
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment
is delayed after the due date. The adjusted monthly interest rate is
11.
$
INTEREST
For assistance, see CDTFA website for
Interest
Calculator.
12. TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED
12.
$
(add lines 9, 10, and 11)
EMAIL ADDRESS
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
Make check or money order payable to California Department of Tax and Fee Administration.
Always write your account number on your check or money order. Make a copy of this document for your records.
CLEAR
PRINT
CDTFA-501-BW (S1F) REV. 17 (4-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
BEER AND WINE IMPORTER TAX RETURN
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO, CA 94279-6079
READ INSTRUCTIONS
BEFORE PREPARING
BEER
WINE
A
B
C
D
TOTAL BEER
STILL WINE NOT
STILL WINE OVER 14
SPARKLING
TRANSACTIONS DURING REPORTING PERIOD
OVER 14
BUT NOT OVER 24
WINE
PERCENT
PERCENT AND
SPARKLING HARD
CIDER
(Gallons)
(Gallons)
(Gallons)
(Gallons)
1. Imported into California, must agree with form(s)
CDTFA-269-A
submitted
1a.
1a. Case beer
1b. Keg beer
1b.
1c. Total
1c.
2. Exported from California
2.
3. Spoiled beer or wine
3.
(attach approved authorization)
4. Other exemptions
4.
(attach documentation)
5. Total exemptions
5.
(add lines 2 through 4 for columns
A through D)
6. Taxable transactions on which tax applies or a
6.
refund is due
(subtract line 5 from line 1c for columns
A through D)
7. Rate of tax per wine gallon
7. $
$
$
$
8. Subtotal for columns A through D of tax on
8.
$
$
$
$
these gallons
(multiply line 6 by line 7)
9. Amount of tax due or refund claimed
9.
$
(add columns A, B, C, and D of line 8)
10. Penalty
10.
$
(if filed after the due date, see line 10 instructions)
PENALTY
11.
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment
is delayed after the due date. The adjusted monthly interest rate is
11.
$
INTEREST
For assistance, see CDTFA website for
Interest
Calculator.
12. TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED
12.
$
(add lines 9, 10, and 11)
EMAIL ADDRESS
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
Make check or money order payable to California Department of Tax and Fee Administration.
Always write your account number on your check or money order. Make a copy of this document for your records.
CLEAR
PRINT
CDTFA-501-BW (S1B) REV. 17 (4-18)
INSTRUCTIONS - BEER AND WINE IMPORTER TAX RETURN
Payments: To make your payment online, go to our website at
www.cdtfa.ca.gov
and select Make a Payment. You can also
pay by credit card on our website, or by calling 1-855-292-8931. If paying by check or money order, be sure to include your
account number.
GENERAL
The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue and
Taxation Code section 32001, et seq.) in cooperation with the Board of Equalization. The law includes the state excise taxes imposed upon the
importation and sale of beer and wine. The tax rates for this law as they relate to the importation of beer and wine are shown on this return.
FILING REQUIREMENTS
Every licensed beer and wine importer is required by Revenue and Taxation Code section 32251, to file a tax return of all beer and wine
imported for the reporting period, on or before the 15th day of each month, following the close of the reporting period. A return must be filed
each reporting period regardless of whether any tax is due. The return must be complete and supported by supplemental report
CDTFA-269-A, Beer and Wine Imported into California. Remittance for the amount due must be submitted by the due date of the return. A
duplicate of the return should be retained on the licensed premises for verification by CDTFA auditors.
PENALTY FOR LATE FILING
Section
32252
of the Alcoholic Beverage Tax Law imposes a penalty for the late filing of this return regardless of whether any tax is due. The
penalty for late payment of tax is 10 percent (0.10) of the amount of tax due together with interest on the tax from the date on which the tax is
due and payable until the date of payment. The penalty for the late filing of this return is $50.00. The penalties imposed shall be limited to
either $50.00, or 10 percent (0.10) of the amount of tax due, whichever is greater. The CDTFA is authorized by law, for good cause, to extend
the time for the filing of this return not to exceed one month. Any request for an extension should be made in writing and addressed to the
CDTFA in Sacramento.
PREPARATION OF RETURN
Line 1a. Case beer imported into California. Enter the total gallons of case beer imported by you into the state by dividing total ounces
imported by 128. Round to the nearest gallon. Include any beer imported in bond whether held by you at your licensed premises or held for
you on your account at the premises of a licensed warehouse. Imports reported on this form must agree with the total for the reporting period
reported on CDTFA-269-A. Do not include beer purchased from another California licensee, such as a California beer manufacturer or beer
and wine importer.
Line 1b. Keg beer imported into California. Enter the total gallons of keg beer imported by you into the state by multiplying barrels by 31
(see Revenue and Taxation Code section 32151). Round to the nearest gallon. Include any beer imported in bond whether held by you at your
licensed premises or held for you on your account at the premises of a licensed warehouse. Imports reported on this form must agree with the
total for the reporting period reported on CDTFA-269-A. Do not include beer purchased from another California licensee, such as a California
beer manufacturer or beer and wine importer.
Line 1c. Total gallons of beer and/or wine imported into California. For column A, add lines 1a and 1b and enter the result on line 1c. For
columns B through D, enter the total gallons of wine imported by you into the state by multiplying liters by 0.264172 (see Alcoholic Beverage
Tax Regulation 2544) and enter the result on line 1c. Round to the nearest gallon. Include any wine imported in bond whether held by you at
your licensed premises or held for you on your account at the premises of a licensed warehouse. Imports reported on this form must agree
with the total for the reporting period reported on CDTFA-269-A. Do not include wine purchased from another California licensee, such as a
California wine grower or beer and wine importer.
Line 2. Exported from California. Enter the total gallons of beer and/or imported wine which was exported outside of California during the
reporting period. Do not include wine purchased in California. Documents supporting the claim for exemption must be retained on the licensed
premises for verification by CDTFA auditors for all transactions included in the claim.
Line 3. Spoiled beer or wine. Enter the total gallons of spoiled beer or wine destroyed under the supervision of a representative of the CDTFA
or for small quantities of beer or wine destroyed upon written approval by the CDTFA as described in Regulation 2552. An approved
authorization to destroy beer or wine should be attached to this return.
Line 4. Other exemptions. Enter the total gallons of beer and/or wine exempt from tax not claimed on lines 2 or 3. You must attach supporting
documentation explaining why the transactions are exempt from tax.
Line 5. Total exemptions. Enter total gallons of exempt transactions by adding lines 2 through 4 and entering the total on line 5.
Line 6. Taxable transactions. Enter the taxable gallons by subtracting line 5 from line 1c for columns A through D (this may be a negative
amount).
Line 7. These are the rates of tax per wine gallon.
Line 8. Subtotal of tax. For columns A through D, multiply line 6 by the rates of tax shown on line 7 for each column and enter the result
on line 8.
CDTFA-501-BW (S2) REV. 17 (4-18)
PREPARATION OF RETURN (continued)
Line 9. Amount of tax due or refund claimed. Enter the total tax due or refund claimed by adding columns A, B, C, and D of line 8 and enter
the total on line 9.
Line 10. Penalty. If you pay the tax due on line 9 or file your return after the due date shown on the front of this return, you owe a penalty of
the greater of 10 percent (0.10) of the amount of the remaining tax due or $50.00. Multiply line 9 by 10 percent (0.10) and enter the greater of
this amount or $50.00 on line 10.
Returns and payments must be postmarked or received on or before the due date of the return to be considered timely. If the due date falls on
a Saturday, Sunday, or state holiday, returns postmarked or received by the next business day will be considered timely.
Line 11. Interest. If you pay your tax on line 9 after the due date shown on the front of this return, you will owe interest. The interest rate on
the front of the tax return applies for each month, or fraction of a month, that your payment is late. Multiply the tax due on line 9 by the interest
rate shown, then multiply the result by the number of months, including any fraction of a month, that has elapsed since the due date and enter
here. You may use the Interest Calculator (go to www.cdtfa.ca.gov) on the CDTFA website for help calculating the interest due.
Line 12. Total amount due and payable or refund claimed. Add lines 9, 10, and 11 and enter total on line 12. If claiming a refund, enter the
amount of refund claimed from line 9 as a negative number.
If you need additional information, please contact the California Department of Tax and Fee Administration, Return Processing Branch,
P.O. Box 942879, Sacramento, CA 94279-0088. You may also visit the CDTFA website at www.cdtfa.ca.gov or call the Customer Service
Center at 1-800-400-7115 (TTY:711); from the main menu, select the option Special Taxes and Fees.
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