Fillable Form 315: DIRECT WINE SHIPPER TAX RETURN DW- (Comptroller of Maryland)

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Form 315: DIRECT WINE SHIPPER TAX RETURN DW- (Comptroller of Maryland)

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DIRECT WINE SHIPPER
TAX RETURN
MARYLAND
FORM
315
Page 1
I do solemnly declare and afrm under the penalties of perjury that the contents of the foregoing document are true and correct
to the best of my knowledge, information and belief.
Print name ____________________________________________________________ Title: Owner, Partner or Ofcer ___________________________________________
Signature ____________________________________________________________ Date _________________________________________________________________
WINE TAX DETERMINATION
SUMMARY OF WINE SALES TO CONSUMERS IN MARYLAND DURING REPORT QUARTER
I. TOTAL NUMBER OF GALLONS OF WINE SOLD TO CONSUMERS – TAX CALCULATION
Convert Total Liters to Total Gallons by conversion factor of 0.264. One liter = 0.264 gallons. For example, one case of 750 ml
bottles (12 bottles per case) = 9 liters x 0.264 = 2.376 gallons.
1. Conversion Calculation:
Total Liters Sold by Case or Bottle: _________ x 0.264 = _________ Total Gallons Sold
2. Total Gallons Sold: ...........................................................2. _____________
3. Adjustments: ...............................................................3. _____________
4. Net Gallons subject to alcoholic beverage tax (line 2 plus or minus line 3) ....................4. _____________
5. Wine tax per gallon ...........................................................5. x .40
6. WINE TAX DUE (multiply line 4 by line 5) ............................................6. $ _____________
II. TOTAL NUMBER OF GALLONS OF POMACE BRANDY SOLD TO CONSUMERS - TAX CALCULATIONS
7. Conversion Calculation:
Total Liters Sold by Case or Bottle: _________ x 0.264 = _________ Total Gallons Sold
8. Total Gallons Sold: ...........................................................8. _____________
9. Adjustments: ...............................................................9. _____________
10. Net Gallons subject to alcoholic beverage tax (line 8 plus or minus line 9) ...................10. _____________
11. Pomace Brandy tax per gallon ..................................................11. x 1.50
12. POMACE BRANDY TAX DUE (multiply line 10 by line 11) ................................12. $ _____________
13. TOTAL TAX DUE (add line 6 and line 12) ...........................................13. $ _____________
For Calendar Quarter
COM/RAD-315 04/17
Ofce Use Only
Check Number __________
Amount $ _____________
Deposit Date ___________
Direct Wine Shipper’s Corporate Name
Direct Wine Shipper Permit Number
DW-
Trade Name Year
Street Address
City State Zip Code
E-mail Address
January - March April - June
July - September October - December
MARYLAND DIRECT WINE SHIPPER
TAX RETURN
FORM
315
Page 2
COM/RAD-315 04/17
Direct Wine Shipper’s Corporate Name
Trade Name
A
Date of
Sale
B
Date of
Shipment
C
Brand
of Wine
D
Price
Charged
E
Name of
Consumer Shipped to
F
Address of
Consumer Shipped to
G
Total
Liters Sold
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
INSTRUCTIONS - MARYLAND DIRECT
WINE SHIPPER’S TAX RETURN
Page 3
FORM
315
COM/RAD-315 04/17
This tax return, together with payment of the wine tax due,
shall be properly led and physically received by the Revenue
Administration Division no later than the 10th day of the
quarter following the quarter in which wine was sold and
shipped to consumers in Maryland.
Tax Period Due Date
January – March April 10th
April – June July 10th
July – September October 10th
October – December January 10th
Payment shall be in the form of a check or money order payable
to the “Comptroller of Maryland”.
Page 1 – Wine Tax Determination – Summary of Wine
Sales to Consumers in Maryland
Line
1 If a size is not listed on the form, state the size in the
blank box and indicate number of cases and bottles
sold
2 Number of cases of wine sold to consumers for each
size
3 Number of bottles of wine sold to consumers for each
size
4 Total amount of all liters of wine sold by case or bottle
(Milliliters must be converted to liters, e.g., 750ml =
0.75 liters)
5 Convert total liters of wine sold on Line 4 to total
gallons by multiplying amount by 0.264. For example,
500 liters sold is calculated as follows: 500 x 0.264 =
132 gallons
6 Total Gallons Sold
7 Adjustments (if taking a debit or credit, please submit
supporting documentation)
8 Net gallons of wine subject to alcoholic beverage tax
(Line 6 plus or minus Line 7 adjustments)
9 Maryland wine tax rate of $0.40 per gallon
10 Wine tax due (Multiply Line 8 by Line 9)
11 Maryland Pomace Brandy tax rate $1.50
12 Pomace Brandy tax due (Multiply Line 10 x Line 11)
13 Total tax due (add line 6 and line 12)
Page 2 – Each Wine Sale to Consumers
Column Line
A 1-14 Date of sale of wine to consumer
B 1-14 Date of shipment of wine to consumer
C 1-14 Brand of wine sold. State name of each
brand of wine and varietal sold
D 1-14 Price charged
E 1-14 Name of consumer shipped to on
shipping label
F 1-14 Address of consumer shipped to on
shipping label
G 1-14 Total liters of wine sold to address of
consumer shipped to
This tax return must be signed by the owner, partner, or ofcer
of the corporation.
If this is a corporation, an ofcer (President, Vice President,
Secretary or Treasurer) must sign.
Mail tax return to:
Comptroller of Maryland
Revenue Administration Division
Alcohol Tax
P.O. Box 2999
Annapolis, Maryland 21404
For more information:
Telephone: 410-260-7127 or 1-800-638-2937
Fax: 410-260-7924
www.marylandtaxes.com
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Form 315: DIRECT WINE SHIPPER TAX RETURN DW- (Comptroller of Maryland)

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Completed 14 August 2020

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