R15-3-401. Tax Return Filing Requirements for a Malt Liquor Wholesaler

On or before the statutory deadline each month, each wholesaler of malt liquor 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 malt liquor purchased during the month the tax accrued, listed by supplier and invoice number; 3. The itemized quantity of tax-free sales of malt liquor during the month the tax accrued, listed by purchaser and invoice number; 4. The itemized quantity of out-of-state sales of malt liquor during the month the tax accrued, listed by purchaser and invoice number; 5. The itemized quantity of malt liquor purchased from other licensed Arizona wholesalers during the month the tax accrued, listed by supplier and invoice number; 6. The total quantity of malt liquor purchased in Arizona during the month the tax accrued; 7. The amount of luxury tax accrued during the month; and 8. Supporting documentation for the information provided in the return.