If you are a winery or wine retailer located outside of Indiana but selling directly to customers within the state, filing Form ALC-DWS is a mandatory part of your business operations. This document, officially known as the “Direct Wine Seller’s Excise Tax Return,” serves as the primary method for reporting your monthly wine sales and calculating the excise tax owed to the Indiana Department of Revenue. It is not just about paying what you owe; it is about maintaining your legal standing to operate across state lines. The form requires you to detail your total gallons sold, exempt sales, and returns, ensuring that the state collects the correct excise tax of $0.47 per gallon. Whether you sold hundreds of gallons last month or nothing at all, submitting this return is required to keep your Direct Wine Seller Permit in good standing and avoid unnecessary penalties.
Who Must File And When
Who Needs to File
You are required to file this return if you hold a Direct Wine Seller Permit and your business is located outside of Indiana.
Reporting Deadlines
You must file this return every month with the Indiana Department of Revenue. The deadline is the 20th day of the month following the reporting period. For example, January’s return is due by February 20th. You must submit payment for any excise tax due along with the return.
Filing When You Have No Sales
Even if you did not sell any wine in Indiana during the month, you are still required to file a return. You can simply check the “No Activity” box at the top of the form.
Timely Filing Rules
To be considered on time, your return must be postmarked by the 20th. If the 20th falls on a weekend (Saturday or Sunday) or a national/state holiday, the deadline shifts to the next business day.
Penalties for Late Filing
If you miss the deadline, you will face a penalty. The fee is either $5.00 or 10% of the tax you owe, whichever amount is higher.
How to Complete Indiana Form ALC-DWS
Section A: Taxpayer Information
Reporting Period
Enter the specific month and year that this return covers in the designated spaces.
Name
Write the legal name of your entity exactly as it appears on your Indiana Alcoholic Beverage Permit.
Physical Address
Provide the actual street address, city, state, and ZIP Code where your business is physically located. Do not use a P.O. Box for this line; it must be a physical location.
Mailing Address
Enter the address where you want to receive mail. For this line, you may use a P.O. Box, street address, city, state, and ZIP Code.
Business Web Address
List the website URL that Indiana consumers use to purchase wine from you.
Federal Identification Number
Enter your nine-digit Federal Employer Identification Number (FEIN).
Indiana Taxpayer Identification Number
Provide your ten-digit Indiana Taxpayer Identification Number (TID). If you have not been assigned one yet, you should leave this space blank, and the department will assign one to you.
Telephone Number
List the phone number (including extension) for the person responsible for filling out this return.
Indiana Alcoholic Beverage Permit Number(s)
Write down the permit number(s) issued to you by the Indiana Alcohol and Tobacco Commission.
Section B: Excise Tax Calculation
Line 1: Total Gallons Sold
Enter the total number of gallons sold. This figure should match the amount reported on Line 10 of Schedule ALC-DWS-S.
Line 2: Tax-Exempt Gallons
Enter the total number of tax-exempt gallons sold. This should match the amount on Line 11 of Schedule ALC-DWS-S.
Line 3: Gallons Returned
Enter the total gallons returned to the winery. This figure must match Line 12 of Schedule ALC-DWS-S.
Line 4: Deduction Subtotal
Add the amounts from Line 2 and Line 3 together and enter the total here.
Line 5: Total Taxable Gallons
Subtract the amount on Line 4 from Line 1 to determine your taxable gallons.
Line 6: Gross Wine Tax Due
Multiply the amount on Line 5 by the tax rate of $0.47 to calculate the gross tax.
Line 7: Collection Allowance
If you are filing on or before the due date, multiply the amount on Line 6 by 0.015 (1.5%) to calculate your discount for timely payment.
Line 8: Penalty
If you are filing after the deadline, calculate the penalty. This is 10% of the amount on Line 7 (Note: the form says Line 6 in the calculation section, but instructions reference the tax due) or $5.00, whichever is greater. If you are late but owe no tax, the penalty is $5.00.
Line 9: Interest
If you pay late, you owe interest from the original due date until the postmark date. The rate is set annually based on the calendar year. You must check the department’s website for the current rate.
Calculation Example Provided:
(Days late / 365) x Interest Rate x Tax Due = Interest Owed.
Line 10: Total Amount Due
Calculate your final payment: Take the amount from Line 6, subtract the allowance on Line 7, then add the penalty from Line 8 and any interest from Line 9.
Certification And Mailing
Sign and Date
An agent or officer of the business must sign and date the return.
Contact Details
Print the name of the business/taxpayer and provide an email address.
Where to Send
Mail your completed return and payment to the address listed on the bottom of the form:
Indiana Department of Revenue
P.O. Box 6114
Indianapolis, IN 46206-6114
Assistance
If you have questions about the form, you may call the number listed in the instructions: (317) 615-2710.