Arizona Form 835 - Domestic Farm Winery / Domestic Microbrewery / Domestic Cider Return Of Liquor Sold Page 4
Download a blank fillable Arizona Form 835 - Domestic Farm Winery / Domestic Microbrewery / Domestic Cider Return Of Liquor Sold in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Arizona Form 835 - Domestic Farm Winery / Domestic Microbrewery / Domestic Cider Return Of Liquor Sold with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4AZ FORM 835
Instructions
GENERAL INSTRUCTIONS:
“Malt Liquor” means any liquid containing more than
one-half of 1% alcohol by volume and is made by the
You must fi le this return and pay the luxury tax if you are
process of fermentation and not distillation of hops or
a domestic farm winery, a domestic microbrewery, or a
grains but not including liquids made by the process of
domestic cider producer who manufactures or produces
distillation of such substances.
on the premises and sells at retail or to retail licensees
within the State of Arizona.
SPECIFIC INSTRUCTIONS:
You must fi le this return monthly and pay the tax on or
Line 1: Enter the total gallons sold for the month.
before the 20th day after the month the tax accrues.
Attach a copy of your last Federal Bureau of Alcohol,
Tobacco and Firearms return.
Prepare this return for each month regardless of whether
or not any tax is due. File the original with the Arizona
Line 2a: From Schedule B, enter any tax-free sales to
Department of Revenue. Retain a copy of the form with
military installations during the month. Schedule A has
all substantiating documentation for at least four years,
been eliminated from this report.
subject to inspection by the Department.
Line 2b: From Schedule C, enter any beverage sold out
Report vinous liquor in wine gallons. Convert malt liquor
of state during the month.
barrels to gallons: 31 gallons per barrel.
Line 2c: From Schedule D, enter any beverage sold to
You must provide your taxpayer identifi cation number
other licensed Arizona wholesalers during the month.
on the return. A taxpayer identifi cation number is either
your Federal Employer Identifi cation Number (EIN) or
Line 2d: Enter any tax paid for any beverage returned
your Social Security Number (SSN), if you are a sole
during the month.
proprietor with no employees.
Line 3: Add lines 2a through 2d, and enter the total.
The Licensee or Authorized Agent must sign the return.
Line 4: List any adjustments for the prior month and
If you pay a preparer to complete this return, the
attach a written explanation.
preparer must sign the return and include his or her
identifi cation number.
Line 5: Subtract line 3 from line 1. Add or subtract any
amounts on line 4. Enter these amounts.
Send payment with the return to the Arizona Department
of Revenue. Include your taxpayer identifi cation number
Line 6: Tax rates for vinous, with an alcohol content of
on your check.
24% or less by volume, and malt/cider are preprinted on
the form. Contact the Luxury Tax Section of the Arizona
State law imposes a penalty plus interest on the amount
Department of Revenue for the rate on any vinous
of tax due on each return if your payment is late. State
with an alcohol content of more than 24% by volume,
law imposes a 5% penalty per month if you fail to fi le.
containing eight (8) ounces or less and for each eight
The combined penalties, however, cannot exceed 25%.
(8) ounces for containers containing more than eight (8)
ounces.
DEFINITIONS
Line 7: For each column (a), (b), and (c), multiply the
“Cider” means vinous liquor that is made from the
number of gallons entered on line 5 by the rate on line 6.
normal alcoholic fermentation of the juice of sound, ripe
Enter the amount for each column.
apples, including fl avored, sparkling and carbonated
cider and cider made from condensed apple must, that
Line 8: Add the amounts in columns (a), (b), and (c) of
contains more than one-half of 1% of alcohol by volume
line 7. Enter this amount as the Total Tax Due.
but not more than 7% of alcohol by volume.
“Vinous Liquor” means any liquid containing more than
one-half of 1% alcohol by volume made by the process
of fermentation of grapes, berries, fruits, vegetables, or
other substances, but not including those liquids in which
hops or grains are used in the process of fermentation
and not including liquids made by the process of
distillation of such substances.
ADOR 14-2049 (2/07)
Page 4 of 4
ADVERTISEMENT
0 votes
Related Articles
Related forms
Arizona Form 835 - Domestic Farm Winery/domestic Microbrewery/domestic Cider Return Of Liquor Sold
Legal
Arizona Form 835 - Domestic Farm Winery / Domestic Microbrewery / Domestic Cider Return Of Liquor Sold
Financial
Arizona Form 815 - Wholesaler's Return Of Spirits Sold/vinous And Malt/cider Liquor Purchased
Financial
Arizona Form 815 - Wholesalers Return Of Spirits Sold/vinous And Malt/cider Liquor Purchased - 1997
Financial
Form M-18 - Combined Monthly Return Of Liquor Tax And Report Of Wine Gallons And Dollar Volume Of Taxable Sales Or Uses
Financial
Form M-18 - Combined Monthly Return Of Liquor Tax And Report Of Wine Gallons And Dollar Volume Of Taxable Sales Or Uses
Financial
Related Categories
Parent category: Financial