Ariz. Admin. Code § 15-3-402

Current through Register Vol. 30, No. 24, June 14, 2024

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.

Ariz. Admin. Code § R15-3-402

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).