Section R15-3-402. Tax Return Filing Requirements for a Spirituous or Vinous Liquor Wholesaler

On or before the statutory deadline each month, each spirituous or vinous liquor wholesaler shall file a return on a form prescribed by the Department. The return shall show the following:

1.        Taxpayer’s name, mailing address, business address, liquor license number issued by the Department of Liquor Licenses and Control, and identification number;

2.        The itemized quantity of spirituous or vinous liquor sold during the month the tax accrued, listed by purchaser and invoice number;

3.        The itemized quantity of spirituous or vinous liquor received during the month the tax accrued, listed by supplier and invoice number;

4.        The total quantity of spirituous or vinous liquor available at the beginning and at the end of the month the tax accrued;

5.        The itemized quantity of tax-free sales of spirituous or vinous liquor during the month the tax accrued, listed by purchaser and invoice number;

6.        The itemized quantity of out-of-state sales of spirituous or vinous liquor during the month the tax accrued, listed by purchaser and invoice number;

7.        The itemized quantity of spirituous or vinous liquor sold to other licensed Arizona wholesalers during the month the tax accrued, listed by purchaser and invoice number;

8.        The total quantity of spirituous or vinous liquor sold in Arizona during the month the tax accrued;

9.        The amount of luxury tax accrued during the month; and

10.     Supporting documentation for the information provided in the return.

Historical Note

Adopted effective March 18, 1981 (Supp. 81-2).

Amended effective July 23, 1985 (Supp. 85-4). Amended by final rulemaking at 5 A.A.R. 3768, effective September 22, 1999 (Supp. 99-3). Amended by final

rulemaking at 14 A.A.R. 4410, effective January 3, 2009

(Supp. 08-4).