Monthly Tax Return of Instate Manufacturers

REVISED 10/2017

INSTRUCTIONS FOR

MONTHLY TAX RETURN OF INSTATE MANUFACTURERS

TABLE WINE CONTAINING 16.5% OR LESS ALCOHOL BY VOLUME(ABV)

FORM WM-1, CLASS I

This Tax Return with remittance must be received by the Alabama Alcoholic Beverage Control Board in Montgomery, Alabama prior to the fifteenth day of the month following the month of production and/or sale of wine products. [20-X-9-.04]

License Number: Complete license number assigned by the Alcoholic Beverage Control Board.

(Example: 200-000123456. The complete license number is the type (“200”) and the 9 digits shown as license number.) Fill-in the county where your winery is located.

Manufacturer Name: Trade name as listed on your license issued by the Alcoholic Beverage Control Board.

Contact Person: Name of contact person if we have any questions about this report. If that person has changed since your last report, please check the box for new contact.

E-Mail Address: E-Mail address of the contact person listed above.

Phone #: Phone number of the contact person listed above.

Fax #: Fax number of the contact person listed above

Reporting Period: Month and year this report covers.

Liters Dispensed to Consumers On Premise at Primary Manufacturing Premise: The total liters of wine containing 16.5% or less ABV sold, sampled, and tasted on premises by consumers for on premise consumption as reported on Form WM-6, Class I.

Liters Dispensed Off Premises for Samples and Tastings at ABC Licensed Retailers from Primary Manufacturing Premise: The total liters of wine containing 16.5% or less ABV dispensed off premises at ABC Licensed Retailers for samples and tastings reported on Form WM-7, Class I.

Liters Sold On Premise to Consumers for Off Premise Consumption at Primary Manufacturing Facility: The total liters of wine containing 16.5% or less ABV sold on premises to consumers for off premise consumption at the primary manufacturing facility reported on Form WM-8, Class I.

Liters Donated to ABC Licensed Charitable Special Events: The total liters of winecontaining 16.5% or less ABV donated to ABC Licensed Charitable Special Events reported on Form WM-9, Class I.

Total Taxable Liters: Total of all entries above. Total liters dispensed at primary manufacturing premise. This total is the number liters used to calculate tax due.

Tax Due On Taxable Liters: Total Taxable Liters multiplied by $.38 (tax per liter) equals the sum of total taxes due.

Other Adjustments: Attach documentation detailing any adjustments to the total tax due. For example, taxes due from prior period typographical errors from prior period tax filings.

Total Tax Due: Total Tax due on Taxable Liters plus Other Adjustments equals the sum of total taxes due. This is the amount you should remit to the ABC Board with your In State Manufacturers of Winecontaining 16.5% or less ABV Monthly Tax Return.

Signature: Preparer or owner must sign report.

If you have questions, you may contact the Audit Division at (334) 260-5408.

INSTRUCTIONS FOR

MONTHLY STOCK REPORT OF

IN STATE MANUFACTURER OFTABLE WINE

CONTAINING 16.5% OR LESS ALCOHOL BY VOLUME (ABV) AT

AT PRIMARY MANUFACTURING PREMISES

FORM WM-2, CLASS I

CONSULT ABC AUDIT DIVISION BEFORE ADDING ROWS ON THIS FORM. YOU MAY ADD COLUMNS AS NEEDED FOR ADDITIONAL SIZES.

Monthly Stock Report of In State Manufacturer of Wine is to be included with the Monthly Tax Return of In State Manufacturers of Wineand must be filed prior to the fifteenth day of the month following the month of production and/or sale of wine products. [20-X-9-.04]

License Number: Complete license number assigned by the Alcoholic Beverage Control Board. (Example: 200-000123456. The complete license number is the type (“200”) and the 9 digits shown as license number.)

Manufacturer Name: Trade name as listed on your license issued by the Alcoholic Beverage Control Board.

Location– The county where the manufacturer is located.

Reporting Period: Month and year.

BODY OF REPORT

Beginning Inventory: The ending physical inventory from the previous month's stock report or iffirst time stock report your beginning inventory is zero for each product size.

Table Wine Produced During Month: The total number of cases/bottles produced during the month, by cases/bottles size. Documentation will be required during the on-site audit.Information and documentation should be consistent with information provided on the In State Manufacturer of Wine Monthly Report of Wine Manufactured On Premise (Batch Report) WM-3, Class I.

Transfer In Bond Received: The total number of container size/units of contracted wine transferred in during the month, by container size/units. Documentation will be required during the on-site audit. Information and documentation should be consistent with information provided on the In State Manufacturer of Wine Monthly Report of Wine Transferred In Bond Transferred In WM-12, Class I.

Total Table Wine Available for Sale: The sum of beginning inventory, add wine produced during the month, add bonded wine transferred in.

Sales to Wine Wholesalers: Totalcases/bottles, by size, sold to licensed wholesalers. Sales documentation will be required during the on-site audit. Information and documentation should be consistent with information provided on the In State Manufacturer of Wine Monthly Report of Wine Sales to Licensed Wholesalers WM-4, Class I.

Product sold to ABC Board: Number of cases and bottles sold to the ABC Board for each package size. Documentation will be required during the on-site audit. Information and documentation should be consistent with information provided on the In State Manufacturer of Wine Monthly Report Sales to Alabama ABC Board WM-5, Class I.

Product Used for On Premise Consumption Sales and Samples/Tastings at Primary Manufacturing Premises: Total number of cases/bottles, by size, used to provide for sales to consumers for on premise consumption; or for samples and tastings. Documentation will be required during the on-site audit. Information and documentation should be consistent with information provided on the In State Manufacturer of Wine Monthly Report of Wine Sold to Consumers for On Premise Consumption WM-6, Class I.

ProductSold On Premise for Off Premise Consumption Salesat Primary Manufacturing Premises: Total number of cases/bottles, by size, used to provide for sales to consumers for off premise consumption. Documentation will be required during the on-site audit. Information and documentation should be consistent with information provided on the In State Manufacturer of Wine Monthly Report of Wine Sold to Consumers for Off Premise Consumption WM-8, Class I.

Product Used for Off Premise Samples/Tastings at ABC Licensed Retailers: Total number of cases/bottles, by size, used to provide for samples and tastings. Documentation will be required during the on-site audit. Information and documentation should be consistent with information also provided on the In State Manufacturer of Wine Monthly Report of Wine Dispensed Off Premise for Samples and Tastings at ABC Licensed RetailersWM-7, Class I.

ProductDonated for ABC LicensedCharitable Special Events: Total number of cases/bottles, by size, used to provide for donations to ABC Licensed Charitable Special Events. Documentation will be required during the on-site audit. Information and documentation should be consistent with information provided on the In State Manufacturer of Wine Monthly Report of Wine Donated to ABC Licensed Charitable Special Events WM-9, Class I.

Transfer In Bond Shipped: The total number of container size/units of contracted wine transferred out during the month, by container size/units. Documentation will be required during the on-site audit. Information and documentation should be consistent with information provided on the In State Manufacturer of Wine Monthly Report of Contract Wine Transferred In Bond Transferred Out WM-13, Class I.

Export Sales: Sale/shipment, by size, that is shipped out-of-state. A COPY OF EACH INVOICE, SHIPPING DOCUMENT, AND DOCUMENTATION OF RECEIPT FOR EXPORT SALES MADE DURING THE MONTH MUST BE RETAINED FOR AUDIT. Information and documentation should be consistent with information provided on the Export Sales – Wine Manufacturer WM-10, Class I.
Package Conversion: Total number of container size/units being converted into another packaging configuration. This row should always balance (i.e. -4(1/2bbl) should be offset by +12(1/6bbl)). The net volume should always zero for this row.

Verified Breakage: This line is used for items classified as depletions of inventory including expired wine, breakage, etc.; and is for inventory control purposes. Enter the totalcases/bottles, by size. Information and documentation should be consistent with information provided on the In State Manufacturer of Wine Monthly Report of Spoilage WM-11, Class I.

Ending Inventory (in cases/bottles): Total of book inventory calculated as:

Beginning Inventory

ADD:

Wine Produced During Month

Wine Transferred In Bond Received

LESS:

Sales to Wholesalers

Product Sold to ABC Board

Product Used for On Premise Consumption Sales and Samples/Tastings at Primary

ProductSold On Premise for Off Premise Consumption Sales at Primary

Product Used for Off Premise Samples/Tastings at ABC Licensed Retailers

Product Donated for Charitable Special Events

Transfer In Bond Shipped

Export Sales

Package Conversion

Verified Breakage

EQUALS: Ending Inventory

Ending Physical Inventory: The actual count of inventory on hand at the end of the month.

(Shortage)/Overage: The difference between the ending book inventory and the ending physical inventory. Identify and document variances. Documentation will be required during the on-site audit.

If you have questions, you may contact the Audit Division at (334) 260-5408.

INSTRUCTIONS FOR

TABLE WINE MANUFACTURED

TABLE WINE CONTAINING 16.5% OR LESS ALCOHOL BY VOLUME (ABV)

Batch Report

FORM WM-3, CLASS I

This form is to be included with the Monthly Tax Return of In State Manufacturers of Wine and must be filed prior to the fifteenth day of the month following the month of production and/or sale of wine products. [20-X-9-.04]

License Number: Complete license number assigned by the Alcoholic Beverage Control Board.

(Example: 200-000123456. The complete license number is the type (“200”) and the 9 digits shown as license number.)

Manufacturer Name: Trade name as listed on your license issued by the Alcoholic Beverage Control Board. Fill-in the county where your winery is located.

Reporting Period: Month and year this report covers.

Date Manufacturing Began: Date licensee began to manufacture or otherwise distill, produce, ferment, brew, bottle, rectify, or compound alcoholic products.

Date Manufacturing Finished/Bottled/Packaged/Kegged: Date licenseefinished/bottled/packaged/kegged the alcoholic products. The batch should be reported on the Monthly Report of Table Wine Containing 16.5% or Less Alcohol by Volume Manufactured Form WM-3, CLASS I and then included in the Monthly Stock Report of In State Manufacturer of Table Wine Containing 16.5% or Less Alcohol by Volumeat Primary Manufacturing Premises Form WM-2, CLASS I in the Table Wine Produced During Month line in the month in which the product was finished/bottled/packaged/kegged.

Batch ID #: An easily identifiable number that identifies the specified product throughout the manufacturing process. Documentation will be required during the on-site audit.

Cellar Master: Individual responsible for monitoring product quality throughout the manufacturing process.

Sell by Date: A specified date by which the product should be consumed or disposed

Gallons Manufactured: Total gallons manufactured on this date.

Liters Manufactured: Total liters manufactured on this date.

Cases/Bottles Manufactured: Total cases/bottles manufactured on this date.

Final Disposition: This line is used to record the final disposition of the specified product. Record here whether the final product was: 1) sold to a wholesaler (identify the wholesaler), 2) exported (identify the recipient), 3) consumed on premise, or 4) spoiled during the manufacturing process (explain). Documentation will be required during the on-site audit.

Total Liters: This total should be the amount of liters manufactured during the month for all container unit sizes.

INSTRUCTIONS FOR

TABLE WINE SALES TO LICENSED WHOLESALERS

TABLE WINE CONTAINING 16.5% OR LESS ALCOHOL BY VOLUME (ABV)

FORM WM-4, CLASS I

License Number: Complete license number assigned by the Alcoholic Beverage Control Board.

(Example: 200-000123456. The complete license number is the type (“200”) and the 9 digits shown as license number.)

Manufacturer Name: Trade name as listed on your license issued by the Alcoholic Beverage Control Board. Fill-in the county where your winery is located.

Reporting Period: Month and year this report covers.

Wholesaler Name/Location: Complete name and city location of licensed wholesaler on invoice.

License Number: Wholesaler license number assigned by the Alcoholic Beverage Control Board.

Invoice Number: Invoice number (copy of invoice must be attached) listing product and case/size of

product sold.

Date Sold: The date wine is sold to a wholesaler licensed by the Alcoholic Beverage Control Board.

Total Cases/Bottles: Total of all cases/bottles listed on this report.

INSTRUCTIONS FOR

TABLE WINE SALES TO ABC BOARD

TABLE WINE CONTAINING 16.5% OR LESS ALCOHOL BY VOLUME (ABV)

FORM WM-5, CLASS I

License Number: Complete license number assigned by the Alcoholic Beverage Control Board.

(Example: 200-000123456. The complete license number is the type (“200”) and the 9 digits shown as license number.)

Manufacturer Name: Trade name as listed on your license issued by the Alcoholic Beverage Control Board. Fill-in the county where your winery is located.

Reporting Period: Month and year this report covers.

Invoice Number: Invoice number (copy of invoice must be attached) listing product and case/size of

product sold.

Date: The date wine is sold to the Alcoholic Beverage Control Board.

Brand / Label: Brand / label of product sold.

Product Type: Type of product sold.

ABC Code: ABC Code for product sold to ABC Board.

Total Cases/Bottles: Total of all cases/bottles listed on this report.

INSTRUCTIONS FOR

IN STATE MANUFACTURER OF WINE

MONTHLY REPORT OF WINESOLD TO CONSUMERS FOR ON PREMISE

CONSUMPTION, SAMPLES AND TASTINGS

AT PRIMARY MANUFACTURING PREMISES

TABLE WINE CONTAINING 16.5% OR LESS ALCOHOL BY VOLUME (ABV)

FORM WM-6, CLASS I

License Number: Complete license number assigned by the Alcoholic Beverage Control Board.

(Example: 200-000123456. The complete license number is the type (“200”) and the 9 digits shown as license number.)

Manufacturer Name: Trade name as listed on your license issued by the Alcoholic Beverage Control Board.

Location:The county where the manufacturer is located.

Reporting Period: Month and year this report covers.

Container Sizes: State each container size of wine dispensed for sale separately. You may add columns as needed. Please make sure that any columns you add do give a total on the last line of the report.

Date Sold: State the date thewine was dispensed separately.

Transaction Number: This can be a register tape reference, invoice number, or other means that the in state manufacturer uses to record the sale of wine dispensed for on premise consumption, samples and tastings. Documentation will be required during the on-site audit.

Container Size/ QuantityDispensed: State the number of units dispensed for each container size by date, and by transaction number.

Total Units Dispensed: State the total number of units dispensed for each container size.

Calculate the Total Liters Dispensed by Unit Size: Convert the number of units sold into liter equivalents by unit size.

Total Liters: This total should be the amount of liters dispensed during the month for all container unit sizes.

INSTRUCTIONS FOR

IN STATE MANUFACTURER OF WINE

MONTHLY REPORT OF WINEDISPENSED OFF PREMISES FOR

SAMPLES AND TASTINGS AT ABC LICENSED RETAILERS

TABLE WINE CONTAINING 16.5% OR LESS ALCOHOL BY VOLUME (ABV)

FORM WM-7, CLASS I

Manufacturer Name: Trade name as listed on your license issued by the Alcoholic Beverage Control Board.

Location:The county where the manufacturer is located.

Reporting Period: Month and year.

Sizes: State each container size of wine dispensed for samples and tastings separately. You may add columns as needed. Please make sure that any columns you add do give a total on the last line of the report.

Date Dispensed: State the date of wine dispensed for samples and tastings separately.

Invoice Number: For all off premise Samples and Tastings at ABC Licensed Retailers, document and retain Invoices stating the Manufacturer's & ABC Retailer's Full Legal Name as it appears on their ABC Licenses, as well as their physical addresses, ABC License numbers of both parties, quantities and brands of products served, date and purpose of the event, and name of industry representative. Documentation will be required during the on-site audit.

Container Size/ Units Dispensed: State the number of units dispensed for each container size by date of samples and tastings, by invoice number.

Total Units Dispensed: State the total number of units sold for each container size.

Calculate the Total Liters Dispensed by Unit Size: Convert the number of units dispensedinto liter equivalents by unit size.

Total Liters: This total should be the amount of liters dispensed during the month for all container unit sizes.

You may add columns and lines as needed. Please make sure that any columns or lines you add do give a total on the last two lines of the report.