Nevada Liquor Excise Tax Return — EXC-F067 (combo form+instructions)

LIQ: - -
Due on or Before:

# LIQUOR TAX RETURN

Business or Individual's Name Location Address City, State, Zip Date Paid:
Mail Returns to: Nevada Department of Taxation 3580 Arrowhead Drive Carson City, NV 89706 This return can be filed on My Nevada Tax at https://MyNVTax.nv.gov and all calculations will be performed for you.
Make checks payable to: Nevada Department of Taxation Check this box if this is an amended return for the specified filing period
A RETURN MUST BE FILED EACH MONTH WHETHER OR NOT LIQUOR IS IIMPORTED OR MANUFACTURED

MALT BEVERAGE
TRANSACTIONS DURING THE
MONTH IN WINE GALLONS Keg or Draught

Total Gross Gallons

*please see revised instructions on page 2

Credit: Breakage, Loss- LIQ-2
Credit: Exports or tax paid by manufacturer- LIQ-3

4a. Credit: Military Sales- LIQ-4a
4b. Credit: Airline Sales- LIQ-4b

TOTAL DEDUCTIONS
TOTAL TAXABLE GALLONS
Tax Rates for liquor categories.
Gross Tax (taxable gallons times tax rate).

ALCOHOLIC BEVERAGES
OFFICE USE ONLY
Bottled or Total Malt .5% to 14% 14.1% to 22% 22.1% to 80% Canned Beverage Postmark:
Ck. No:
$
Initials:
$ .16 per gal. $ .70 per gal. $ 1.30 per gal. $ 3.60 per gal.
$
-

Discount of 0.25% allowed if payment is postmarked on or before the 15th of the month following activity.
Adjusted Tax amount due and payable with this return.

Less credits approved by the Department. Credit notification from the Department must be attached.
Penalty (see instructions for rate).

-
$

Interest 0.75% per month due on payments postmarked after the 20th of the month. $ $
Add Liabilities established by the Department.
Total amount due and payable. $
Total amount remitted with this return. MAKE CHECK PAYABLE TO THE NEVADA DEPARTMENT OF TAXATION. $ I hereby certify that this return, including all attached schedules has been examined by me and to the best of my knowledge and belief is a true, correct and complete return; that I am the Importer, Manufacturer, or Officer of the above business and duly qualified and authorized to verify this return.

Reported By
Checked By
Signed
Title Phone No

LIQ-1 LIQUOR EXCISE TAX RETURN INSTRUCTIONS
Reports of licensees must be in wine gallons. For Wine and Malt Beverages the quantity in liters must be multiplied by 0.26417 to determine the equivalent quantity in wine gallons. For Distilled Spirits, to convert liters to wine gallons, the quantity in liters must be multiplied by 0.264172 to determine the equivalent quantity in wine gallons. The resulting figure must be rounded to the nearest one-hundredth of a gallon.
Line 1 Enter the total gross gallons imported, purchased from a manufacturer, rectifier, or brewer and/or manufactured by you, rounded to the hundredth decimal (2). This is to be verified by supplier reports for importers; manufacturers must include copies of TTB tax returns/reports.
Importers breakdown shipments received on LIQ-1a (page 3), Manufacturers use LIQ-1b (page 4) for alcohol removed from the federally bonded premises and LIQ-1c (page 5) for alcohol packaged for immediate sale.
Line 2 Credit for shipments lost, stolen or damaged in transit, or damaged or spoiled on the premises less the 0.25% discount taken previously. List this on Form LIQ-2 (page 6) and include all applicable documentation of the incident. This can be used by
Manufacturers and Importers.
Line 3 Credit for liquor exported and sold outside this State, less 0.25% discount taken previously. List on Form LIQ-3a (page 7) and enclose a copy of the original invoice with this report. Or, credit for liquor purchased from an in-state manufacturer, less 0.25% discount taken previously. List on Form LIQ-3b (page 8) and enclose a copy of the original invoice with this report. In state manufacturers should only use this line for exports.
Line 4 Credit for liquor sold to airlines, permissible persons or to military bases less the 0.25% discount taken previously. List this on supplemental Form LIQ-4a (page 9) or LIQ-4b (page 10) and include invoices to qualifying parties. This can only be used by Importers.
Line 5 Total of lines 2-4b
Line 6 Subtract the quantity on line 5 from quantity on line 1 for total taxable gallons.
Line 8 Multiply gallons shown on line 6 by tax rate shown on line 7 for the gross tax.
Line 9 The excise tax imposed by this Chapter is due and payable on or before the 20th day of the following month. If all such taxes are paid on or before the 15thday of the following month, a discount in the amount of 0.25% of the tax shall be allowed. If tax is not paid by date due a penalty of 10% will be added, together with interest at the rate of 0.75% per month, or any fraction thereof, from the date due until paid.
Line 10 Subtract the figure on line 9 from gross tax on line 8 for adjusted tax amount.
Line 11 Subtract credits (attach Department notification of credit to this return).
Line 12 If this return will not be submitted/postmarked and the taxes paid on or before the due date as shown on the face of this return, the amount of penalty due is based on the number of days late the payment is made per NAC 360.395. The maximum penalty amount is 10%.
Number of Days Late Penalty Percentage Multiply by:
1 - 10 2% 0.02
11 - 15 4% 0.04
16 - 20 6% 0.06
21- 30 8% 0.08
31 + 10% 0.10
Determine the number of days late the payment is, and multiply the net tax owed by the appropriate rate based on the table above. The result is the amount of penalty that should be entered. For example, the taxes were due January 31, but not paid until February 15. The number of days late is 15 so the penalty is 4%.
Line 13 To calculate interest for each month multiply Line 10 x 0.75% (or .0075) if postmarked after the 20th of the month following Line 14 Add the amount of any Liability that has been established by the Department. Attach Department notification of amount due.
Line 15 The total amount due and payable with this return.
Brew Pubs must report gallons of malt beverages manufactured and sold in this reporting period on form LIQ-1d (page 11). Estate Distillers must report spirits manufactured for exportation or sold at retail on form LIQ- 1e (page 12). activity.

LIQ-1a BEER, WINE AND LIQUOR IMPORTED INTO NEVADA INCLUDE COPIES OF ALL INVOICES FROM SUPPLIERS
WITH THIS RETURN (ENTER LIQUOR REMOVED FROM THE FEDERALLY BONDED PREMISES ON PAGE 4)
Invoice Supplier's Name Certificate Invoice Beer Date Number. Number Gallons Certificate of Compliance Holder
Subtotal Imports
Grand Total Imports. Enter on Line 1, Page 1
Provide additional pages as needed. .5 through 14.1 to 22% 22.1 to 80% 14% Gallons Gallons Gallons

LIQ-1b BEER, WINE AND LIQUOR MANUFACTURED IN NEVADA AND REMOVED FROM THE FEDERALLY

# BONDED PREMISES INCLUDE COPIES OF ALL FEDERAL EXCISE TAX REPORTS WITH THIS RETURN

Date Entered .5 through 14.1 to 22% Beer Gallons Product Name into Bond 14% Gallons Gallons Total gallons removed from bonded premises this month Total Gallons 22.1 to 80% Balance in Withdrawn Gallons Bond This Month If beer, wine, or spirits have also been manufactured for immediate sale, add total to LIQ-1c (page 5), otherwise this number goes on Line1 of Page 1.

LIQ-1c BEER, WINE AND LIQUOR MANUFACTURED IN NEVADA & PACKAGED FOR

IMMEDIATE SALE IN NEVADA

# INCLUDE COPIES OF ALL FEDERAL EXCISE TAX REPORTS WITH THIS RETURN

Date Product Name
Total Gallons manufactured for immediate sale
Total Gallons removed from bond (Page 4)
Grand Total of manufactured gallons
Enter on Line 1 of Page 1 .5 through 14.1 to 22% 22.1 to 80% Beer 14% Gallons Gallons Gallons Gallons

LIQ-2 MONTHLY REPORT OF LOSS
Firm Name:
Street:
City: Zip Code:
State:
This form is a supplemental page to LIQ-1. Excise tax credit (Line 2, LIQ-1) for alcoholic beverages lost, stolen or damaged in transit or spoiled on premises. (NRS 369.370)
Attach copies of all supporting loss claims which have been filed with carriers, shippers, etc.

EXPLAIN TYPE OF LOSS, SHIPPER,
DATE
BRAND NAME, ETC.
GALLON TOTALS:
LESS .25% FORMERLY DISCOUNTED:
TOTAL, ENTER ON LINE 2 OF TAX RETURN:

MALT BEVERAGES ALCOHOLIC BEVERAGES
BOTTLE
GALLONS
KEG GALLONS
GALLONS
OR CAN .5% to 14%
GALLONS 22.1% to
14.1% to

# GALLONS

22% 80%

LIQ-3a MANUFACTURER OR WHOLESALER MONTHLY REPORT OF EXPORTS
This form is a supplemental page to LIQ-1. Excise tax credit (Line 3 on LIQ-1) for alcoholic beverages exported from the State of Nevada (NRS 369.370).

EXPORT
DATE
BUSINESS NAME
AND ADDRESS
WHERE PRODUCT WAS EXPORTED

MALT BEVERAGES ALCOHOLIC BEVERAGES
KEG
GALLONS
BOTTLE
OR CAN
GALLONS
GALLONS .5% to 14%

GALLONS
14.1% to 22%

# GALLONS

22.1% to 80%
GALLON TOTALS:
LESS .25% FORMERLY DISCOUNTED:
TOTAL, ENTER ON LINE 3 OF TAX RETURN:
-

This form is a supplemental page to LIQ-1. Excise tax credit (Line 3 on LIQ-1) for alcoholic beverages exported from the State of Nevada (NRS 369.370).

DATE
OF
PURCHASE
BUSINESS NAME AND ADDRESS
OF MANUFACTURER
PURCHASED PRODUCT FROM

MALT BEVERAGES ALCOHOLIC BEVERAGES
KEG
GALLONS
BOTTLE
OR CAN
GALLONS
GALLONS .5% to 14%

GALLONS
14.1% to 22%

# GALLONS

22.1% to 80%
GALLON TOTALS:
LESS .25% FORMERLY DISCOUNTED:
TOTAL, ENTER ON LINE 3 OF TAX RETURN:
LIQ-3b WHOLESALER PURCHASES FROM AN IN-STATE MANUFACTURER
-

LIQ-4a LIQUOR WHOLESALER MONTHLY

REPORT OF MILITARY SALES
Firm Name:
Street:
City: State: Zip Code:
Excise tax credit (Line 4a on LIQ-1) for alcoholic beverages sold to MILITARY UNITS in Nevada, who qualify as "Instrumentalities of the Armed Forces of the United States" (NRS 369.335)
Attach copies of all supporting invoices.

DATE
NAME AND LOCATION
SHIPPED TO
BASE, POST, STORE,
INSTALLATION

MALT BEVERAGES ALCOHOLIC BEVERAGES
KEG
GALLONS
BOTTLE
OR CAN
GALLONS
GALLONS .5% to 14%

GALLONS
14.1% to
22%

# GALLONS

22.1% to
80%
GALLON TOTALS:
LESS .25% FORMERLY DISCOUNTED:
TOTAL - ENTER ON LINE 4a OF TAX RETURN:
-

LIQ-4b LIQUOR WHOLESALER MONTHLY REPORT OF SALES TO AIRLINES
Firm Name:
Street:
City:
State: Zip Code:
Excise tax credit (Line 4b on LIQ-1) for alcoholic beverages exported from the State of Nevada (NRS 369.175)
Attach copies of all supporting invoices.

DATE NAME OF AIRLINE
MALT BEVERAGES ALCOHOLIC BEVERAGES
KEG
GALLONS
BOTTLE
OR CAN

GALLONS
GALLONS .5% to 14 %

GALLONS
14.1% to 22%

# GALLONS

22.1% to 80%
GALLON TOTALS:
LESS .25% FORMERLY DISCOUNTED:
TOTAL, ENTER ON LINE 4b OF TAX RETURN:
-

-
-
LIQ-1d BREW PUB MONTHLY REPORT
Gallons of malt beverages manufactured and sold in this reporting period (complete one report per licensed location) Entity Name:
Street:
City/State/Zip:

Total gallons of malt beverage manufactured in this reporting period (amount must represent the total gallons per licensed location): __
Total gallons of malt beverage sold at a special event this reporting period (amount must represent the total gallons for each brew pub you operate in Nevada): __
Total gallons of malt beverage sold this reporting period at retail (not for resale), manufactured on or off premises for consumption on premises: __
Total gallons of malt beverage sold at retail (not for resale) for this reporting period; sold in packages sealed on premises for each brew pub you operate - manufactured on the premises for consumption off the premises: __
Total gallons of malt beverages manufactured on site for off site consumption sold/transferred to retail liquor store location(s) under common ownership: __
Total gallons of malt beverage manufactured for sale to a wholesaler located outside of Nevada: __
Total amount, in gallons, sold from Lines 2-6: __
From Line 7, how many gallons sold in kegs: __

LIQ-1e ESTATE DISTILLERS MONTHLY REPORT
This form is a supplemental page to LIQ-1. Spirits manufactured for exportation sold to an in-state-wholesaler or sold at retail (not for resale) for off premise consumption Entity Name:
Street:
City/State/Zip:

Total milliliters of spirits, manufactured for exportation for this reporting period (total must represent the total milliliters of spirits at all estate distilleries you operate in Nevada): __
Total milliliters of spirits sold at the estate distillery to a person who holds a Nevada wholesale dealers license (total must represent the total milliliters of spirits at all estate distilleries you operate in Nevada): __
Total milliliters of spirits sold at retail for off premise consumption for this reporting period (total must represent the total milliliters of spirits at all estate distilleries you operate in Nevada): __ -