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

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

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DIRECT WINE SHIPPER
TAX RETURN
MARYLAND
FORM
315
I do solemnly declare and a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.
Signature ____________________________________________________________ Title: Owner, Partner or Officer ___________________________________________
Print name ____________________________________________________________ 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. Gallon 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. Gallon 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. $ ___________
COM/RAD-315 06/19
Oce Use Only
Check Number __________
Amount $ _____________
Deposit Date ___________
Name
Direct Wine Shipper Permit Number
DW-
Trade Name
Period End Date (MM
/
YYYY)
Street Address
City State Zip Code +4
E-mail Address
AMENDED RETURN
/SCHEDULES
DIRECT WINE SHIPPER
TAX RETURN
MARYLAND
FORM
315
INSTRUCTIONS
COM/RAD-315
6/19
The return and schedules shall be led together no later than the
10th day of the month following the close of the quarter in which
wine and or pomace brandy was sold and shipped to consumers
in Maryland. Retain a copy for your records.
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 Direct Debit at www.
marylandtaxes.gov, check or money order payable to the
“Comptroller of Maryland”.
Total number of gallons of Wine sold to consumers in
Maryland.
Line
1. Total amount of all liters of wine sold by case or bottle
(Milliliters must be converted to liters, e.g., 750ml =
0.750 liters) Convert total liters of wine sold on Line
1 to total gallons by multiplying amount by 0.264. For
example, 500 liters sold is calculated as follows: 500 x
0.264 = 132 gallons
2. Total Wine Gallons Sold
3. Gallon adjustments of Wine (if taking a debit or credit,
please submit supporting documentation)
4. Net gallons of wine subject to alcoholic beverage tax
(Line 2 plus or minus Line 3 adjustments)
5. Wine tax rate of $0.40 per gallon
6. Wine tax due (Multiply Line 4 by Line 5)
Total Number of Gallons of Pomace Brandy sold to
consumers in Maryland
7. Total amounts of all liters of Pomace Brandy sold by
case or bottle (Milliliters must be converted to liters
e.g. 750ml = .75 liters). Convert total liters of Pomace
Brandy sold on line 7 to total gallons by multiplying
amount by .264. For example, 500 liters sold is
calculated as follows: 500 x .264 = 132 gallons.
8. Total Pomace Brandy Gallons Sold:
9. Gallon adjustments of Pomace Brandy (if taking a debit
or credit, please submit supporting documentation)
10. Net gallons of Pomace Brandy subject to alcoholic
beverage tax (Line 8 plus or minus Line 9 adjustments)
11. Maryland Pomace Brandy tax rate $1.50 per gallon
12. Pomace Brandy tax due (Multiply Line 10 x Line 11)
13. Total tax due (add line 6 and line 12)
315-1 Detail of Each Wine Sale to Consumers
Column Line
A 1-14 Date of sale to consumer
B 1-14 Date of shipment to consumer
C 1-14 State brand name of each Wine or
Pomace Brandy 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 or Pomace Brandy
sold and shipped to consumer.
This tax return must be signed by the owner, partner, or ocer
of the corporation.
If this is a corporation, an ocer (President, Vice President,
Secretary or Treasurer) must sign.
Amended Return/Schedules
Place an X in this box if you are making changes to a previously
led return/schedule.
Mail tax return to:
COMPTROLLER OF MARYLAND
Revenue Administration Division
Returns Processing
Alcohol Tax Oce
P.O. Box 2999
Annapolis, Maryland 21404
410-260-7127 or 1-800-638-2937
Fax: 410-260-7924
www.marylandtaxes.gov
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Form 315: DW- TAX RETURN DIRECT WINE SHIPPER (Comptroller of Maryland)

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Completed 14 August 2020

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