Direct Shippers Report

COMMISSIONERS ESTHER H. VASSAR, CHAIR PAMELA O'BERRY EVANS SUSAN R. SWECKER 2901 HERMITAGE ROAD P.O. BOX 27491 RICHMOND, VIRGINIA 23261 (804) 213-4400 FAX (804) 213-4411 TDD LOCAL (804) 213-4687 CHIEF OPERATING OFFICER/SECRETARY TO THE BOARD W. CURTIS COLEBURN, III April 21, 2006 TO: ALL HOLDERS OF WINE SHIPPERS' LICENSE AND/OR BEER SHIPPERS' LICENSE RE: MONTHLY REPORTING For purposes of §§ 4.1-234 and 4.1-236 and Chapter 6 (§ 58.1-600 et seq.) of Title 58.1, each shipment of wine or beer by a wine shipper licensee or a beer shipper licensee shall constitute a sale in Virginia. The licensee shall collect the taxes due to the Commonwealth and remit any excise taxes monthly to the Department of Alcoholic Beverage Control and any sales taxes to the Department of Taxation. Holders of a wine shippers' license and/or a beer shippers' license are required to file a monthly report on forms prescribed by the Board. The report is to be filed with the Virginia Department of Alcoholic Beverage Control, Attention: Tax Management Section, P. O. Box 27491, Richmond, Virginia 232617491, accompanied by remittance and the total of such taxes, and markup collected during the preceding month. Licensees shall remit a report with the Board even if no sales were made during the month. This report shall be postmarked no later than the fifteenth of the month or, if the fifteenth is not a business day, the next business day thereafter. This report and remittance shall be required on beverages in which the Virginia wine and beer excise taxes have not already been paid. Virginia licensed retailers are not required to submit excise taxes since those taxes are remitted by the wholesaler at the point of transfer to retail. Every wine shipper licensee and every beer shipper licensee shall keep complete, accurate, and separate records in accordance with Board regulations of all shipments of wine or beer to persons in the Commonwealth. Such licensees shall also remit on a monthly basis an accurate account stating whether any wine, farm wine, or beer products were sold and shipped and, if so, stating the total quantities of wine and beer sold and the total price charged for such wine and beer. Such records shall include the names and addresses of the purchasers to whom the wine and beer was shipped. American LegalNet, Inc. www.FormsWorkflow.com Monthly Reporting April 21, 2006 Page 2 of 2 Enclosed are copies of the monthly tax report forms for your use. This report may be duplicated using the same format. If you wish to make changes to these forms, please contact this office for approval before using. If you have any questions, please contact this office at (804) 213-4555 or (804) 213-4556. Sincerely, Ernestine Mack, Manager Bureau of Law Enforcement Tax Management Section /em Encl. American LegalNet, Inc. www.FormsWorkflow.com PART 1 COMMONWEALTH OF VIRGINIA DEPARTMENT OF ALCOHOLIC BEVERAGE CONTROL DIRECT SHIPPER'S REPORT Name Trading as ________________________________________________________________ Address ________________________________________________________________ City, State, Zip Wine ________________ Beer ________________ Cider __________________ File this report with Virginia Department of Alcoholic Beverage Control, P O Box 27491, Richmond, Virginia 23261-7491, accompanied by remittance and the total of such taxes, and markup collected during the preceding month. A report is required to be filed even if you had no sales for the month. This report shall be postmarked no later than the fifteenth of the month or, if the fifteenth is not a business day, the next business day thereafter. A.B.C. Shipper's License No. ______________________________________ Report for the month of __________________________________________ Year ____________________ Total Quantity Shipped During the Month Totals Carried Forward from Schedule A FOR ABC DEPARTMENT USE ONLY Wine: 12% $___________________ $_____________________ $___________________ +Cider Markup Code 03019 FOR CALCULATION OF WINE, BEER AND CIDER TAX PRODUCT TYPE Wine (Total Liters) RATE 0.40 AMOUNT DUE $_____________________ Wine: 44% Wine: 44% $___________________ Code 01054 $___________________ Code 01057 Beer (Total ounces) Cider (Total Liters) TOTAL SUBMITTED WITH REPORT 0.0266 0.08 $_____________________ $_____________________ $_____________________ Beer: $___________________ Code 01055 RECEIPT NO. _____________________ STATUS_________________________ PMD________________________ I swear (or affirm) that this report has been examined by me, and, to the best of my knowledge and belief, is a true and complete report made in good faith for the period as stated, pursuant to the ALCOHOLIC BEVERAGE CONTROL ACT and regulations of the Virginia A.B.C. Board. Signed ____________________________________________ Title ______________________________________________ Date ______________________________________________ American LegalNet, Inc. www.FormsWorkflow.com PART 2 (Schedule A) Wine Invoice Date Shipped No. Name DIRECT SHIPPER'S REPORT Report for the month of ________________________________________________ ABC Shipper's License No. __________________________________________________ Virginia Resident Shipped To Street and No. City, State & Zip Code Product Type W/ C Wine or Cider No. of Bottles Size In Liters Brand Name Total Liters Total Price Common Carrier Number Total Number of Wine Liters Total Number of Cider Liters American LegalNet, Inc. www.FormsWorkflow.com Part 3 (Schedule A ) Beer Invoice Date Shipped No. Name Direct Shipper's Report Report for the month of _________________________________________________ ABC Shipper's License No. ______________________________________________ Virginia Resident Shipped To Street and No. City, State & Zip Code No. of Bottles Beer Size In Ounces Total Ounces Brand Name Total Price Common Carrier Number Total No. of Beer Ounces American LegalNet, Inc. www.FormsWorkflow.com