b) Schedules Accompanying Return of
Manufacturer or Importing Distributor of Alcoholic Liquor
1) As part of the monthly return of a
manufacturer or importing distributor of alcoholic liquor, and to be completed
and filed supplementary to the return in specified instances, the Department
requires the completion and filing of the schedules described in subsection
(b)(2). The totals of the several columns on each of the schedules must be
carried to the corresponding columns and entered on proper lines according to
the schedule designation on the monthly tax return.
2) In every instance in which a manufacturer
or importing distributor is required, by any particular schedule, to make a
report of alcoholic liquors manufactured, imported, stored on hand or held in
warehouses, purchased or otherwise acquired, sold or otherwise transferred,
used, bottled, blended, fortified or rectified by that person, the person
shall, to comply with the provisions of the Act, also include in the
appropriate schedule the alcoholic liquors manufactured, imported, stored on
hand or held in warehouses, purchased or otherwise acquired, sold or otherwise
transferred, used, bottled, blended, fortified or rectified by that person as
agent for others.
A) Schedule "A" - Alcoholic
Liquor Transactions. This schedule must be completed and filed monthly by each
importing distributor who imports alcoholic liquors into this State. This
schedule consists of a detailed itemization of the importations, and the
importing distributor must include in it all importations of alcoholic liquors,
regardless of whether the merchandise is imported in bond or out of bond. The
mere fact that a warehouse acting as agent for the importing distributor
receives the merchandise and issues a warehouse receipt does not relieve the
importing distributor from reporting the transaction. All alcoholic liquors
imported and stored in public or bonded warehouses, for the account of an
importing distributor, must be reported by the importing distributor in this
schedule at the time the alcoholic liquors are imported and receipt of the
alcoholic liquors for the account of the importing distributor is acknowledged
by the warehouse. This information may not be withheld until withdrawals of the
alcoholic liquors from the warehouse are made. Items of this nature should be
reported as importations into Illinois.
B) Schedule "F" - Alcoholic Liquor
Transactions. In this schedule, manufacturers of alcohol and spirits report
only bottled alcoholic liquors purchased tax-free, including transfers in bond
covered by the issuance, transfer or negotiation of warehouse receipts. All
other manufacturers and importing distributors, however, must report tax-free
purchases of both bottled and bulk alcoholic liquors in this schedule,
including transfers in bond covered by the issuance, transfer or negotiation of
warehouse receipts. Bottled alcoholic liquors purchased tax-free and stored in
public or bonded warehouses for the account of a manufacturer of alcohol and
spirits and all alcoholic liquors purchased tax-free and stored in public or
bonded warehouses for the account of other manufacturers (such as wineries) and
importing distributors, must be reported in this schedule at the time of
purchase, and the report may not be withheld until the alcoholic liquors are
withdrawn from the warehouse.
C)
Schedule "G" - Tax-Paid Inventory. This schedule must be completed by
manufacturers and importing distributors who purchase tax-paid alcoholic
liquors.
D) Schedule "C" - Tax-Free
Alcoholic Liquor Sales in Interstate Commerce and Foreign Trade. This schedule
must be filed by manufacturers or importing distributors who claim deductions
on the monthly return of gallonage of alcoholic liquors sold by them and
shipped tax-free in interstate or foreign commerce, or delivered tax-free to
ships for use outside the continental limits of the United States in foreign
commerce as provided in Section
420.140.
Manufacturers and importing distributors must include in the schedule bulk (as
well as all other) alcoholic liquors shipped tax-free in interstate or foreign
commerce, or delivered tax-free to ships for use outside the continental limits
of the United States in foreign commerce as provided in Section 420.140.
i) Each manufacturer who includes tax exempt
sales of bulk alcoholic liquor in this schedule must verify that the quantity
so sold has been included in the Liquor Revenue Return inventory.
ii) A separate Schedule "C" - Tax-Free
Alcoholic Liquor Sales in Interstate Commerce and Foreign Trade must be filed
covering shipments into each state.
E) Schedule "B" - Tax-Free Sales of Alcoholic
Liquors to Other Illinois-Licensed Manufacturers and Importing Distributors.
This schedule must be filed by Illinois manufacturers or importing
distributors, if the product is manufactured outside of Illinois, who sell
alcoholic liquors tax-free to other licensed manufacturers or importing
distributors in Illinois. Each manufacturer, who includes in this schedule
tax-free sales of bulk alcoholic liquors, must verify that the quantity so sold
has been included in the Liquor Revenue Return inventory. Manufacturers and
importing distributors must include in this schedule tax-free sales and
transfers of alcoholic liquors in bond, including alcoholic liquors covered by
original, transferred or negotiated warehouse receipts.
F) Schedule "E" -Tax-Free Alcoholic Liquor
Sales for Non-Beverage Purposes. This schedule must be filed by manufacturers
and importing distributors who claim deductions on the monthly return for
tax-free sales of alcoholic liquors made to holders of non-beverage user's
licenses. Original permits or coupons permitting the tax-free purchase of
alcoholic liquors for non-beverage purposes must accompany this schedule. This
schedule must also be filed by manufacturers and importing distributors who
claim deductions on the monthly return for tax-free sales of alcoholic liquors
to the United States or to a foreign government, their departments, agencies or
instrumentalities, for non-beverage purposes. Each manufacturer, who includes
in this schedule sales of bulk alcoholic liquors, must verify that the quantity
so sold has been included in the Liquor Revenue Return inventory. Sales of wine
for sacramental purposes must be reported as sales for non-beverage purposes.
The seller should keep in its books and records certifications covering each
delivery, and statements signed by the minister, priest or rabbi, showing the
quantity of wine in each delivery together with a statement that the wine will
be used only for sacramental purposes (see Section
420.70 of
this Part).
G) Schedule "J" -
Report of Alcoholic Liquors Lost, Destroyed, or Damaged During Production and
Bottling. Losses incurred during production and bottling alcoholic liquors
carried in inventory on the Liquor Revenue Return at the time when the bottling
loss occurs must be listed on this schedule. Bottling losses will not be
allowed as tax exempt unless accurate records are maintained and the deduction
on the return is supported by this schedule.
H) Schedule for "Other Illinois Liquor Tax
Deductions". This schedule should be used when manufacturers or importing
distributors claim deductions on the monthly return for a gallonage of
alcoholic liquors that may not be properly addressed by any of the other
schedules supplied by the Department. Deductions claimed should be explained in
detail and filed with the monthly return. Claimed exemptions from the tax will
not be allowed at the time of audit unless supported by competent documentary
evidence. For example, if alcoholic liquors are dumped for the purpose of
destroying the alcoholic liquors, claimed exemption from the tax will not be
allowed unless supported by an affidavit of a Department or Liquor Control
Commission representative who either witnessed the destruction of the alcoholic
liquors or provided approval prior to destruction of the alcoholic liquors. The
licensee should retain a copy of the affidavit. Each manufacturer, who includes
in this schedule sales of bulk alcoholic liquors, must verify that the quantity
so sold has been included in his Liquor Revenue Return inventory.
I) Schedule "D" - Tax-Free Bulk Purchases
Used in Rectification, Bottling and Blending. This schedule must be filed by
manufacturers of alcohol and spirits, and will consist of a detailed
itemization of all purchases of alcoholic liquors in bulk only, to be used in
rectification, bottling or blending, or for sale in original containers, with
respect to which the Illinois Alcoholic Liquor Tax has not been paid. All
purchases of bulk alcoholic liquors must be included in this schedule
irrespective of the fact that the alcoholic liquors are purchased in bond or
imported in bond. The fact that a warehouse, acting as agent for the
manufacturer, may receive the alcoholic liquors and issue a warehouse receipt
does not relieve the manufacturer from reporting the transaction. All bulk
alcoholic liquors purchased tax-free in Illinois or imported into Illinois by a
manufacturer of alcohol and spirits and stored in a public or bonded warehouse
for its account must be reported in this schedule at the time the alcoholic
liquors are purchased by the manufacturer and received by the warehouse, and
this information may not be withheld until the alcoholic liquors are withdrawn
from the warehouse. This is an information schedule only and is not to be
entered on the monthly return.
J)
Returned Merchandise. Alcoholic liquors returned by Illinois licensees to
vendors from whom the alcoholic liquors were purchased, and who are located
outside of the State of Illinois, must be reported the same as a sale in
interstate commerce on Schedule "C"- Tax-Free Sales in Interstate Commerce and
Foreign Trade.
i) Alcoholic liquors returned
to Illinois licensees by their customers located outside of the State of
Illinois must be reported the same as an importation on Schedule "A" -
Alcoholic Liquor Transactions.
ii)
When untaxed alcoholic liquors are returned to a manufacturer or an importing
distributor, both parties being Illinois licensees, the person returning the
liquors will report the transaction on Schedule "B"- Tax-Free Alcoholic Liquor
Sales to Licensed Manufacturers and Importing Distributors, and the one
receiving the returned liquors will report on Schedule "F"- Alcoholic Liquor
Transactions.
iii) Tax-paid
alcoholic liquors returned to an Illinois manufacturer or importing distributor
by someone in Illinois need not be scheduled by the person returning the
liquors, but the person receiving the returned liquors must report the
transaction on Schedule "G"- Tax-Paid Inventory, the same as a purchase of
tax-paid alcoholic liquor.