Indiana ALC-DWS-S

This guide provides a detailed walkthrough for wineries to complete the Indiana Direct Wine Seller's Excise Tax Schedule, ensuring accurate reporting of sales, tax-exempt transactions, and returns.

The Schedule ALC-DWS-S, titled the Direct Wine Seller’s Excise Tax Schedule, is a tax reporting document issued by the Indiana Department of Revenue. It is designed specifically for wineries that hold a direct wine seller’s permit, allowing them to report their monthly activity to the state. The form serves as a detailed ledger where sellers must itemize every single transaction involving wine shipped directly to consumers in Indiana. This includes reporting standard taxable sales, sales that are exempt from tax (such as those for religious purposes), and any product that was returned to the winery or destroyed. By submitting this schedule, wineries provide the state with the necessary data to verify that the correct amount of excise tax is being paid and to track the movement of alcohol into the state. It essentially acts as the supporting evidence for the tax numbers reported on the main excise tax return.

How To File The Schedule

This schedule is typically filed as an attachment to your primary monthly excise tax return. You must complete it for every reporting period (month/year) in which you hold a permit, even if you had no activity. Ensure that all pages are legible and that the totals calculated at the bottom of the form match the figures you report on your main tax return. The completed form should be submitted to the Indiana Department of Revenue according to the instructions provided with your main return.

How to Complete Indiana ALC-DWS-S Form

How to Complete Indiana ALC-DWS-S Form

Follow these steps to complete the schedule accurately.

Header Information

  • Name: Enter your business name exactly as it appears on your Direct Wine Seller’s Permit.
  • Federal Identification Number: Provide your FEIN (Federal Employer Identification Number).
  • Reporting Month/Year: clearly state the specific month and year this report covers (e.g., June 2026).

Understanding Transaction Types

Before filling out the grid, you must understand the three categories of transactions you will be reporting:

  • Type A (Direct Wine Sales): Use this code for all standard sales to consumers in Indiana. You must report both taxable and exempt gallons here.
  • Type B (Tax-Exempt Gallons): Use this code specifically for gallons sold for sacramental or religious purposes, which are exempt from excise tax.
  • Type C (Returned/Destroyed): Use this code for any wine that was returned to the winery or destroyed. Note that you must attach documentation to prove these returns or destruction.

Itemizing Transactions (Columns 1-9)

For every individual sale or return, fill out one row in the table.

  • Column 1 (Transaction Type): Enter the letter code (A, B, or C) that corresponds to the transaction.
  • Column 2 (Document Type): Enter the code that best describes the source document for the transaction. Use the following key:
    • A: Affidavit
    • C: Confirmation
    • CM: Credit Memo
    • I: Invoice
    • O: Other
    • PO: Purchase Order
    • RG: Returned Goods Authorization
  • Column 3 (Document Date): Write the date that appears on the invoice or document you listed in Column 2.
  • Column 4 (Document Number): Enter the unique invoice or document number assigned to that specific sale.
  • Column 5 (Customer’s Name): Write the full name of the consumer who purchased the wine.
  • Column 6 (Street Address): Enter the street address where the customer is located.
  • Column 7 (City and State): Write the city and state of the customer’s location.
  • Column 8 (ZIP Code): Enter the ZIP code for the customer’s address.
  • Column 9 (Total Gallons): Enter the total volume of wine for this transaction in gallons. Important: Round this number to two decimal places (e.g., 1.50).

Calculating Totals (Lines 10-12)

Once you have listed all individual transactions, you must calculate the aggregate totals for each category at the bottom of the form.

  • Line 10 (Total Gallons Transaction Type A): Add up every number in Column 9 that has an “A” in Column 1. Write the sum here.
  • Line 11 (Total Gallons Transaction Type B): Add up every number in Column 9 that has a “B” in Column 1. Write the sum here.
  • Line 12 (Total Gallons Transaction Type C): Add up every number in Column 9 that has a “C” in Column 1. Write the sum here.
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