Form CDTFA-501-DS "Distilled Spirits Tax Return" - California

What Is Form CDTFA-501-DS?

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;

Download a fillable version of Form CDTFA-501-DS 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-DS "Distilled Spirits Tax Return" - California

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CDTFA-501-DS (S1F) REV. 18 (4-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
DISTILLED SPIRITS TAX RETURN
CDTFA USE ONLY
AUD
RA-B/A
REG
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
READ INSTRUCTIONS
PO BOX 942879
BEFORE PREPARING
SACRAMENTO, CA 94279-6075
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.
A
B
100 PROOF
OVER
STATEMENT I - DISTILLED SPIRITS TRANSACTIONS
AND UNDER
100 PROOF
DURING REPORTING PERIOD
(Gallons)
(Gallons)
1. Total sales (enter from line 8 of Statement II)
1.
2. Returns from retailers (enter from line 5 of Statement II)
2.
3. Net sales (subtract line 2 from line 1 for columns A and B)
3.
4. Sales to other distilled spirits taxpayers (enter total from CDTFA-243-B)
4.
5. Exports or sales to common carriers (enter total from CDTFA-244-B)
5.
6. Sales to armed forces (enter total from CDTFA-244-B)
6.
7. Other exemptions (attach documentation)
7.
8.
8. Total exempt sales (add lines 4 through 7 for columns A and B)
9. Taxable sales (subtract line 8 from line 3 for columns A and B)
9.
10. Rate of tax per wine gallon
10.
$
$
11. Amount of tax (multiply line 9 by line 10 for columns A and B)
11.
$
$
12. Total tax due (add columns A and B of line 11)
12.
$
13. Penalty (if filed after the due date, see line 13 instructions)
13.
$
PENALTY
14.
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment
14.
$
INTEREST
is delayed after the due date. The adjusted monthly interest rate is
For assistance, see CDTFA website for
Interest
Calculator.
15. TOTAL AMOUNT DUE AND PAYABLE (add lines 12, 13, and 14)
15.
$
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. Be sure to enclose your payment with your return.
Make a copy of this document for your records.
CDTFA-501-DS (S1F) REV. 18 (4-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
DISTILLED SPIRITS TAX RETURN
CDTFA USE ONLY
AUD
RA-B/A
REG
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
READ INSTRUCTIONS
PO BOX 942879
BEFORE PREPARING
SACRAMENTO, CA 94279-6075
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.
A
B
100 PROOF
OVER
STATEMENT I - DISTILLED SPIRITS TRANSACTIONS
AND UNDER
100 PROOF
DURING REPORTING PERIOD
(Gallons)
(Gallons)
1. Total sales (enter from line 8 of Statement II)
1.
2. Returns from retailers (enter from line 5 of Statement II)
2.
3. Net sales (subtract line 2 from line 1 for columns A and B)
3.
4. Sales to other distilled spirits taxpayers (enter total from CDTFA-243-B)
4.
5. Exports or sales to common carriers (enter total from CDTFA-244-B)
5.
6. Sales to armed forces (enter total from CDTFA-244-B)
6.
7. Other exemptions (attach documentation)
7.
8.
8. Total exempt sales (add lines 4 through 7 for columns A and B)
9. Taxable sales (subtract line 8 from line 3 for columns A and B)
9.
10. Rate of tax per wine gallon
10.
$
$
11. Amount of tax (multiply line 9 by line 10 for columns A and B)
11.
$
$
12. Total tax due (add columns A and B of line 11)
12.
$
13. Penalty (if filed after the due date, see line 13 instructions)
13.
$
PENALTY
14.
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment
14.
$
INTEREST
is delayed after the due date. The adjusted monthly interest rate is
For assistance, see CDTFA website for
Interest
Calculator.
15. TOTAL AMOUNT DUE AND PAYABLE (add lines 12, 13, and 14)
15.
$
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. Be sure to enclose your payment with your return.
Make a copy of this document for your records.
CDTFA-501-DS (S1B) REV. 18 (4-18)
A
B
100 PROOF
OVER
STATEMENT II - DISTILLED SPIRITS INVENTORY RECONCILIATION
AND UNDER
100 PROOF
(Gallons)
(Gallons)
1.
1.
Inventory, beginning of reporting period (same as closing inventory of
previous reporting period)
2.
Received from bottling department [monthly totals from CDTFA-240-A]
2.
3.
Purchased from California distilled spirits taxpayers [monthly totals
3.
from CDTFA-241-A]
4.
Imported into California [monthly totals from CDTFA-242-A]
4.
5.
Returns from retailers (enter on line 2 of Statement I)
5.
6.
Unaccounted-for gains
6.
7.
Total accounted-for (add lines 1 through 6 for columns A and B; total
7.
must agree with line 12)
8. Total sales (enter on line 1 of Statement I)
8.
9. Unintentional destruction supported by affidavits [see Regulation 2550]
9.
10. Unaccounted-for losses
10.
11. Inventory, end of reporting period [see Regulation 2530(a)]
11.
11a. Represents physical inventory (check here)
11a.
Date of actual inventory
12. Total accounted-for (add lines 8 through 11 for columns A and B;
12.
total must agree with line 7)
INSTRUCTIONS - DISTILLED SPIRITS TAX RETURN
Payments: To make your payment online, go to our website at
and select Make a Payment. You can also
www.cdtfa.ca.gov
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 tax on
distilled spirits. The tax rates for this law as they relate to the sale of distilled spirits are shown on this return. Report all alcoholic
beverages in wine gallons. To convert liters to wine gallons, multiply the quantity in liters by 0.264172. Round the resulting figure
to the nearest gallon [see Alcoholic Beverage Tax Regulation 2544].
FILING REQUIREMENTS
Every distilled spirits taxpayer shall file a tax return of all sales of distilled spirits for the reporting period, on or before the fifteenth
day of each month, following the close of the reporting period. You must file a return even if no tax is due for the reporting period.
The return must be complete and supported by the necessary supplemental reports on CDTFA-240-A, CDTFA-241-A,
CDTFA-242-A, CDTFA-243-B, and CDTFA-244-B. 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 addressed to the CDTFA in Sacramento.
CLEAR
PRINT
CDTFA-501-DS (S2F) REV. 18 (4-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
STATEMENT I - TRANSACTIONS DURING REPORTING PERIOD
To prepare Statement I you must first prepare Statement II, Inventory Reconciliation.
Total sales of distilled spirits. Enter the total gallons of distilled spirits sold during the reporting period from line 8
Line 1.
of Statement II.
Distilled spirits returned from retailers. Enter gallons from line 5 of Statement II.
Line 2.
Net sales. Subtract line 2 from line 1 for columns A and B.
Line 3.
Sales to other distilled spirits taxpayers. Enter the total gallons of all sales and deliveries of distilled spirits to
Line 4.
other California distilled spirits taxpayers. Amounts claimed must be supported by a completed CDTFA-243-B.
Exports or sales to common carriers. Enter the total gallons of all sales of distilled spirits exported or sold for
Line 5.
export from California and actually exported, and all sales of distilled spirits to common carriers engaged in
interstate or foreign passenger service. Amounts claimed must be supported by a completed CDTFA-244-B.
Sales to armed forces. Enter the total gallons of distilled spirits sold to the armed forces. Amounts claimed must
Line 6
be supported by a completed CDTFA-244-B.
Other exemptions. Enter total gallons of exempt distilled spirits sold not included on lines 4 through 6. Reference
Line 7.
section 32053 of the Alcoholic Beverage Tax Law. Send supporting documentation for exemptions claimed with the
tax return.
Line 8.
Total exempt sales. Add lines 4 through 7 for columns A and B.
Line 9.
Taxable sales. Subtract line 8 from line 3 for columns A and B.
Line 10.
This is the rate of tax per wine gallon.
Line 11.
Amount of tax. Multiply line 9 by the rate of tax shown on line 10 for columns A and B.
Total tax due. Add columns A and B of line 11.
Line 12.
Penalty. If you pay the tax due on line 12 or file your return after the due date shown on the front of this return, you
Line 13.
owe a penalty of the greater of ten percent (0.10) of the amount of remaining tax due or $50.00. Multiply line 12 by
(0.10) and enter the greater of this amount or $50.00 on line 13.
Returns and payments must be postmarked or received by 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.
Interest. If you pay your tax on line 12 after the due date shown on the front of this return, you will owe interest. The
Line 14.
interest rate noted 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 12 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.
Total amount due and payable. Add lines 12, 13, and 14 and enter the result on line 15.
Line 15.
All supporting documents, as required by the tax return must be completed in full. Every distilled spirits taxpayer shall,
Note:
no later than the seventh day of the month following the reporting period, file CDTFA-241-A, CDTFA-242-A,
CDTFA-243-B
and
CDTFA-244-B
with the CDTFA in Sacramento.
CDTFA-240-A, plus copies of the above-mentioned forms, shall be kept and maintained at the licensed premises of
the taxpayer in this state.
CDTFA-501-DS (S2B) REV. 18 (4-18)
STATEMENT II - DISTILLED SPIRITS INVENTORY RECONCILIATION INSTRUCTIONS
Inventory, beginning of reporting period. Enter the "inventory, end of reporting period" figures from the previous
Line 1.
period return, Statement II, line 11. Include inventory on your own premises and in public and private warehouses.
Line 2.
Received from bottling department. Enter the total gallons of distilled spirits from CDTFA-240-A. The totals must
agree with the respective federal forms.
Purchased from California distilled spirits taxpayers. Enter the total gallons of all bottled or packaged distilled
Line 3.
spirits acquired from other distilled spirits taxpayers in California. The totals must agree with completed
CDTFA-241-A.
Line 4.
Imported into California. Enter the total gallons of all bottled or packaged distilled spirits acquired by direct
importation from outside the state or from the Foreign Trade Zone. Importation of bonded distilled spirits into
California must be reported at the time of importation and not at the time of withdrawal from bond. Total amounts
must agree with completed CDTFA-242-A.
Line 5.
Returns from retailers. Wholesalers and rectifiers may accept the return of distilled spirits from retailers, provided
such distilled spirits were sold to the retailer by the wholesaler or rectifier. Do not include returns from wholesalers or
returns from out-of-state. Also enter this figure on line 2 of Statement I.
Line 6.
Unaccounted-for gains. Enter gains disclosed by physical inventories.
Total accounted-for. Add lines 1 through 6; total must agree with line 12.
Line 7.
Line 8.
Total sales. Enter the total gallons of distilled spirits sold during this reporting period. Also enter this figure on line 1
of Statement I.
Line 9.
Unintentional destruction supported by affidavits. Unintentional destruction shall mean destruction of distilled
spirits by fire, earthquake, floods, breakage in transit, accident, or by any other cause, when the exact quantity
destroyed is known. Claims for loss by unintentional destruction must be filed with the CDTFA in Sacramento
immediately following the close of business on the last day of the month in which the loss is discovered. The claim
must state under oath of the licensee that the distilled spirits were so damaged that they could not be used for any
purpose. Proof of loss satisfactory to the CDTFA in the form of insurance or carrier claims, which have been paid,
must be retained on the taxpayer's premises for examination or verification by employees of the CDTFA. The amount
of distilled spirits voluntarily destroyed may be claimed as an accounted-for loss when the destruction is witnessed
by a representative of the CDTFA [reference Regulation 2550(a)].
Line 10.
Unaccounted-for losses. Unaccounted-for losses shall include all other losses disclosed by physical inventory due
to pilferage, handling, etc. [reference Regulation 2550(b)]. Note: If line 7 is larger than line 12, the difference must be
entered on line 10 as an unaccounted-for loss.
Line 11.
Inventory, end of reporting period. Enter the total gallons of distilled spirits on hand at the end of the reporting
period.
Line 11a.
Physical inventory. Pursuant to Alcoholic Beverage Tax Regulation 2530, physical inventory must be taken
semi-annually and reported on the Distilled Spirits Tax Return. When reporting physical inventory, check the box,
enter the date of the physical inventory, and enter the gallons in columns A and B.
Line 12.
Total accounted-for. Add lines 8 through 11 and enter the total for columns A and B; total must agree with line 7.
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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