TAX LIABILITY AREAS
Not Over 14%
More than 14%
but not over 21%
More than 21%
but not over 24%
Artificially
Carbonated
Sparkling
Hard Cider
Bulk Inventory
Bottled Inventory
In Transit from other Bonded
Wineries or DSP's
Withdrawn for Export but not yet
Certified
Unaccounted for
Total Gallons
Tax Rate* 1.07$ 1.57$ 3.15$ 3.30$ 3.40$ 0.226$ 1 3.50$
Tax Credit (if applicable)
-
$
-
$
-
$
-
$
-
$
GRAND TOTAL OF TAX LIABILITY
$
Alcohol Content Tax per Gallon
Tax Liability Penal Sum of Bond
Less than 14% $1.07*
14 - 21% $1.57*
$0 - $1,000 = $1,000 (minimum)
21 - 24% $3.15*
$1,001 - $49,999 = Amount of Liability
Naturally Sparkling $3.40
$50,000 - $250,000 = $50,000
Artificially Carbonated $3.30*
$250,000 and above = $100,000 (maximum)
Hard Cider $0.226**
*$0.90 credit for small winery producing not more than 150,000 gallons
per year. Decreasing credit rates for winery producing up to 250,000
gallons per year. $.056 is the maximum credit for Hard Cider. There is
no allowable Small Producers Credit on Sparkling Wine.
BOND WORKSHEET
* Enter appropriate tax rate, see below. Full tax rates apply to imported wine in bond.
Penal sum of Bonds (27 CFR 24.148)
Tax Rates
Proof Gallons of
Spirits
Gallons of Wine
Multiply by Applicable Tax Rate*
$ $ $ $ $ $ $
Total Tax Liability
-
$
-
$
-
$
-
$
-
$
-
$
-
$
- - - - - - -
TTB F 5120.36w (06/2017)
DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)
Solely for proprietors who are not exempt from bond requirements under 27 CFR 24.146
