California Distilled Spirits Tax Return

Distilled Spirits Tax Return
CDTFA-501-DS, Distilled Spirits Tax Return
CDTFA-501-DS (S1F) REV. 20 (6-22)

STATE OF CALIFORNIA

DISTILLED SPIRITS TAX RETURN
DUE ON OR BEFORE

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
PERIOD BEGIN DATE

CDTFA USE ONLY
EFF

PERIOD END DATE

PM

YOUR ACCOUNT NUMBER

READ INSTRUCTIONS
BEFORE PREPARING

CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6075

 Please check this box if this filing represents an AMENDED RETURN.
Note: Report all alcoholic beverages in wine gallons according to Alcoholic Beverage Tax Regulation 2544 by multiplying the quantity
in liters by 0.264172. Round the result to the nearest gallon.

STATEMENT I—DISTILLED SPIRITS INVENTORY RECONCILIATION

1. Inventory, beginning of reporting period (same as ending inventory from the
previous reporting period)

1.

2. Received from bottling department (monthly totals from CDTFA-240-A)

2.

3. Purchased from California distilled spirits taxpayers (monthly totals from
CDTFA-241-A)

3.

4. Imported into California (monthly totals from CDTFA-242-A)

4.

5. Returns from retailers (enter on line 15 of Statement II)

5.

6. Unaccounted-for gains

6.

7. Total accounted-for (add lines 1 through 6 for columns A and B; total must
agree with line 12)

7.

8. Total sales (enter on line 14 of Statement II)

8.

9. Unintentional destruction supported by affidavits (see Regulation 2550)

9.

10. Unaccounted-for losses

10.

11. Inventory, end of reporting period [see Regulation 2530(a)]

11.

12. Total accounted-for (add lines 8 through 11 for columns A and B; total must
agree with line 7)

12.

13. Amount represents physical inventory (required semi-annually) taken on
______________________ (date)

13.

A.
100 PROOF
AND UNDER

B.
OVER
100 PROOF

(Gallons)

(Gallons)

For our privacy policy and notice, visit our webpage at www.cdtfa.ca.gov/privacy.htm, or go to
www.cdtfa.ca.gov/formspubs/forms.htm and search for CDTFA-324-GEN-WEB, Privacy Notice—Website—No Action Needed.
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
SIGNATURE

PRINT NAME AND TITLE

EMAIL ADDRESS

TELEPHONE

Make a copy of this document for your records.

DATE

DS

CDTFA-501-DS (S1B) REV. 20 (6-22)

STATE OF CALIFORNIA

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

STATEMENT II—DISTILLED SPIRITS TRANSACTIONS DURING
REPORTING PERIOD

A.
100 PROOF
AND UNDER

B.
OVER
100 PROOF

(Gallons)

(Gallons)

14. Total sales (enter from line 8 of Statement I)

14.

15. Returns from retailers (enter from line 5 of Statement I)

15.

16. Net sales (subtract line 15 from line 14 for columns A and B)

16.

17. Sales to other distilled spirits taxpayers (enter total from CDTFA-243-B)

17.

18. Exports or sales to common carriers and/or Armed Forces (enter total from
CDTFA-244-B)

18.

19. Other exemptions (attach documentation)

19.

20. Total exempt sales (add lines 17 through 19 for columns A and B)

20.

21. Taxable sales (subtract line 20 from line 16 for columns A and B)

21.

22. Rate of tax per wine gallon

22. $

$

23. Amount of tax (multiply line 21 by line 22 for columns A and B)

23. $

$

24. Total tax due (add columns A and B of line 23)

24.

$

25. PENALTY: (if filed after the due date, see line 25 instructions)

PENALTY 25.

$

26. INTEREST: One month’s interest is due on tax for each month or fraction of a
month that payment is delayed after the due date. The adjusted monthly interest rate
is
. For assistance, see CDTFA website for Interest Rate Calculator

INTEREST 26. $

27. TOTAL AMOUNT DUE AND PAYABLE (add lines 24, 25, and 26)

27. $

INSTRUCTIONS - DISTILLED SPIRITS TAX RETURN
Payments: To make your payment online, go to our website at www.cdtfa.ca.gov and select File & Make a Payment. You can also
pay by credit card on our website or by calling 1-855-292-8931. If paying by check or money order, be sure to include your account
number. Make your check or money order payable to the California Department of Tax and Fee Administration.

GENERAL
The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue
and Taxation Code section 32001. et seq.) in cooperation with the Board of Equalization. The law includes the state excise tax on
distilled spirits. The tax rates for this law, as they relate to the sale of distilled spirits, are shown on this return. Report all alcoholic
beverages in wine gallons. To convert liters to wine gallons, multiply the quantity in liters by 0.264172. Round the resulting figure to
the nearest gallon (see Alcoholic Beverage Tax Regulation 2544).

FILING REQUIREMENTS
Every distilled spirits taxpayer shall file a tax return and supplemental reports (if applicable) of all sales of distilled spirits for the
reporting period on or before the fifteenth day of each month, following the close of the reporting period. You must file a return even if
no tax is due for the reporting period. Remittance for the amount due must be submitted by the due date of the return. A duplicate of
the return and supplemental reports (if applicable) should be retained on the licensed premises for verification by CDTFA auditors.

PENALTY FOR LATE FILING
Section 32252 of the Alcoholic Beverage Tax Law imposes a penalty for the late filing of this return regardless of whether any tax is
due. The penalty for late payment of tax is ten percent (0.10) of the amount of tax due together with interest on the tax from the date
on which the tax is due and payable until the date of payment. The penalty for the late filing of this return is $50.00. The penalties
imposed will be limited to either $50.00 or ten percent (0.10) of the amount of tax due, whichever is greater. CDTFA is authorized by
law, for good cause, to extend the time for the filing of this return not to exceed one month. Any request for an extension may be
submitted online at www.cdtfa.ca.gov.

CDTFA-501-DS (S2F) REV. 20 (6-22)

STATE OF CALIFORNIA

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

STATEMENT I—DISTILLED SPIRITS INVENTORY RECONCILIATION INSTRUCTIONS
Line 1.

Inventory, beginning of reporting period. Enter the Inventory, End of Reporting Period figures from the previous period
return, Statement I, line 11. Include inventory on your own premises and in public and private warehouses.

Line 2.

Received from bottling department. Enter the total gallons of distilled spirits from CDTFA-240-A, Distilled Spirits
Received From Own Bottling Department. The totals must agree with the respective federal forms.

Line 3.

Purchased from California distilled spirits taxpayers. Enter the total gallons of all bottled or packaged distilled spirits
acquired from other distilled spirits taxpayers in California. The totals must agree with completed CDTFA-241-A, Distilled
Spirits Purchased or Received From Other Licensees in California.

Line 4.

Imported into California. Enter the total gallons of all bottled or packaged distilled spirits acquired by direct importation
from outside the state or from the Foreign Trade Zone. Importation of bonded distilled spirits into California must be
reported at the time of importation and not at the time of withdrawal from bond. Total amounts must agree with completed
CDTFA-242-A, Distilled Spirits Imported Into California.

Line 5.

Returns from retailers. Wholesalers and rectifiers may accept the return of distilled spirits from retailers, provided such
distilled spirits were sold to the retailer by the wholesaler or rectifier. Do not include returns from wholesalers or returns
from out-of-state. Also enter this figure on line 15 of Statement II.

Line 6.

Unaccounted-for gains. Enter gains disclosed by physical inventories.

Line 7.

Total accounted-for. Add lines 1 through 6; total must agree with line 12.

Line 8.

Total sales. Enter the total gallons of distilled spirits sold during this reporting period. Also enter this figure on line 14 of
Statement II.

Line 9.

Unintentional destruction supported by affidavits. Unintentional destruction means destruction of distilled spirits by
fire, earthquake, floods, breakage in transit, accident, or by any other cause, when the exact quantity destroyed is known.
Claims for loss by unintentional destruction must be filed with CDTFA in Sacramento immediately following the close of
business on the last day of the month in which the loss is discovered. The claim must state under oath of the licensee that
the distilled spirits were so damaged that they could not be used for any purpose. Proof of loss satisfactory to CDTFA, in
the form of insurance or carrier claims which have been paid, must be retained on the taxpayer’s premises for examination
or verification by employees of CDTFA [reference Regulation 2550(a)].

Line 10.

Unaccounted-for losses. Unaccounted-for losses shall include all other losses disclosed by physical inventory due to
pilferage, handling, among others [reference Regulation 2550(b)]. Note: If line 7 is larger than line 12, the difference must
be entered on line 10 as an unaccounted-for loss.

Line 11.

Inventory, end of reporting period. Enter the total gallons of distilled spirits on hand at the end of the reporting period.

Line 12.

Total accounted-for. Add lines 8 through 11 and enter the total for columns A and B; total must agree with line 7.

Line 13.

Physical inventory. According to Alcoholic Beverage Tax Regulation 2530, physical inventory must be taken
semi-annually and reported on the Distilled Spirits Tax Return. When reporting physical inventory, check the box, enter the
date of the physical inventory, and enter the gallons in columns A and B.

CDTFA-501-DS (S2B) REV. 20 (6-22)

STATE OF CALIFORNIA

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

STATEMENT II—TRANSACTIONS DURING REPORTING PERIOD
Line 14.

Total sales of distilled spirits. Enter the total gallons of distilled spirits sold during the reporting period from line 8 of
Statement I.

Line 15.

Distilled spirits returned from retailers. Enter gallons from line 5 of Statement I.

Line 16.

Net sales. Subtract line 15 from line 14 for columns A and B.

Line 17.

Sales to other distilled spirits taxpayers. Enter the total gallons of all sales and deliveries of distilled spirits to other
California distilled spirits taxpayers. Amounts claimed must be supported by a completed CDTFA-243-B, Claim For
Distilled Spirits Excise Tax Exemption On Sale or Delivery to Other Licensees in CA.

Line 18.

Exports or sales to common carriers and/or Armed Forces. Enter the total gallons of all sales of distilled spirits
exported or sold for export from California and actually exported and all sales of distilled spirits to common carriers
engaged in interstate or foreign passenger service. Include the total gallons of distilled spirits sold to the Armed Forces.
Amounts claimed must be supported by a compled CDTFA-244-B, Claim For Excise Tax Exemption On Distilled Spirits
Exported or Sold to Common Carriers and Armed Forces Instrumentalities.

Line 19.

Other exemptions. Enter total gallons of exempt distilled spirits sold which are not included on lines 4 through 6.
Reference section 32053 of the Alcoholic Beverage Tax Law. Send supporting documentation for exemptions claimed with
the tax return.

Line 20.

Total exempt sales. Add lines 17 through 19 for columns A and B.

Line 21.

Taxable sales. Subtract line 20 from line 16 for columns A and B.

Line 22.

This is the rate of tax per wine gallon.

Line 23.

Amount of tax. Multiply line 21 by the rate of tax shown on line 22 for columns A and B.

Line 24.

Total tax due. Add columns A and B of line 23.

Line 25.

PENALTY. If you pay the tax due on line 24 or file your return after the due date shown on the front of this return, you owe
a penalty of the greater of ten percent (0.10) of the amount of remaining tax due or $50.00. Multiply line 24 by (0.10) and
enter the greater of this amount or $50.00 on line 25.
Returns and payments must be postmarked or received by the due date of the return to be considered timely. If the
due date falls on a Saturday, Sunday, or state holiday, returns postmarked or received by the next business day will be
considered timely.

Line 26.

INTEREST. If you pay your tax on line 24 after the due date shown on the front of this return, you will owe interest. The
interest rate noted on the front of the tax return applies for each month or fraction of a month that your payment is late.
Multiply the tax due on line 24 by the interest rate shown, then multiply the result by the number of months, including
any fraction of a month, that has elapsed since the due date and enter here. You may use the Interest Calculator (go to
www.cdtfa.ca.gov) on the CDTFA website for help calculating the interest due.

Line 27.

Total amount due and payable. Add lines 24, 25, and 26, and enter the result on line 27.

For more information visit the CDTFA website at www.cdtfa.ca.gov. You may also call our Customer Service Center at
1-800-400-7115 (CRS:711); from the main menu, select the option Special Taxes and Fees. Customer service representatives are
available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.