The ALC 119 Tennessee form is a Brand Registration Return specifically designed for new brands of distilled spirits and wine in Tennessee. This form is essential for businesses looking to register their alcoholic beverage brands with the Tennessee Department of Revenue. Completing this form accurately ensures compliance with state regulations and facilitates the proper assessment of any associated registration taxes.
The ALC 119 Tennessee form serves as a crucial document for businesses seeking to register new brands of distilled spirits and wine in the state. This form is issued by the Tennessee Department of Revenue and requires detailed information about the brands being registered, including the effective date, account number, and the registrant's identification details. For those registering new brands of distilled spirits, a registration tax of $250 is applicable, which may be prorated if the registration occurs for only part of the tax year. The form also necessitates the inclusion of additional documentation, such as a copy of the non-resident Tennessee license, federal basic permit, and brand labels. It is important to note that while there is no tax due for the initial registration of new wine brands, all required fields must still be completed accurately. Signatures from authorized company representatives are mandatory, ensuring that the information provided is true and complete. For any assistance, the Taxpayer Services Division is available to guide registrants through the process.
Articles of Organization Tn - Failure to check an effective date block will default to the time of filing.
For individuals seeking to formalize their financial agreements, a clear understanding of a robust Loan Agreement framework is vital. This document not only outlines repayment terms but also protects the interests of both the lender and borrower throughout the duration of the loan.
Tennessee In 1655 - Must disclose residence address, contact number, and email if available.
When filling out the Alc 119 Tennessee form, it is important to follow certain guidelines to ensure accuracy and compliance. Here are four things you should and shouldn't do:
The Alc 119 Tennessee form is primarily concerned with the registration of new brands of alcoholic beverages in the state. A similar document is the Alcohol Beverage License Application. This application is essential for businesses that wish to sell or distribute alcohol. Like the Alc 119, it requires detailed information about the applicant, including their legal structure and ownership. Both documents aim to ensure compliance with state regulations, but the license application focuses more on the operational aspects of selling alcohol, while the Alc 119 is specifically about brand registration.
Another related document is the Federal Basic Permit Application. This form is required by the Alcohol and Tobacco Tax and Trade Bureau (TTB) for businesses involved in the production, distribution, or importation of alcohol. Similar to the Alc 119, the Federal Basic Permit Application requires detailed information about the business and its operations. Both forms help ensure that businesses meet legal requirements, but the federal application covers broader aspects of alcohol production and distribution at the national level.
The Brand Label Approval Application is also akin to the Alc 119 form. This document is used to gain approval for the labels that will be used on alcoholic beverages. Both forms require detailed information about the product, but the Brand Label Approval Application focuses specifically on the label's design and compliance with federal and state labeling regulations. Thus, while the Alc 119 deals with the registration of the brand itself, the label approval application ensures that the branding complies with legal standards.
The Alcohol Wholesaler License Application is another similar document. This form is necessary for businesses that wish to act as wholesalers of alcoholic beverages. Like the Alc 119, it requires information about the business structure and ownership. Both documents are crucial for ensuring that companies comply with state regulations, but the wholesaler license application specifically addresses the distribution aspect of alcohol sales, while the Alc 119 focuses on brand registration.
Additionally, the Certificate of Compliance is a relevant document. This certificate is often required to confirm that a business complies with local, state, and federal laws regarding alcohol sales. The Alc 119 and the Certificate of Compliance both serve to ensure that businesses operate within the legal framework, but the Certificate of Compliance is more of a verification document, while the Alc 119 is an application for brand registration.
The Alcohol Importer License Application is another document that shares similarities with the Alc 119. This application is required for businesses that import alcoholic beverages into the state. Like the Alc 119, it involves providing detailed information about the business and its operations. However, the importer license application specifically addresses the importation process, while the Alc 119 focuses on registering new brands for sale within Tennessee.
The Distilled Spirits Tax Return is also akin to the Alc 119 form. This return is filed by businesses to report the taxes owed on distilled spirits sold. Both documents require detailed financial information, but the Distilled Spirits Tax Return is focused on tax reporting, while the Alc 119 is about brand registration. They both play essential roles in the regulatory framework surrounding alcohol sales.
When navigating the complex landscape of alcohol-related documentation, it's important to also be aware of the verification processes involved, similar to how the Ohio Notary Acknowledgement form functions in other legalities. This form is vital in confirming identities and ensuring that actions taken are legitimate and understood, akin to the nuances involved in processes such as the Alc 119. For further details on the Ohio Notary Acknowledgement form, you can visit Ohio PDF Forms.
Lastly, the Wine Tax Return is another similar document. This return is used by businesses to report taxes owed on wine sales. Like the Alc 119, it requires specific financial details and compliance with state regulations. However, the Wine Tax Return is focused on tax obligations, while the Alc 119 is concerned with the registration of new wine brands, highlighting the different but interconnected aspects of alcohol regulation.
Filling out the Alc 119 form for brand registration in Tennessee is a straightforward process. Follow these steps carefully to ensure your application is completed correctly. Once you have filled out the form, gather any required documents and submit everything to the appropriate address.
Filling out the Alc 119 form for brand registration in Tennessee can be a straightforward process, but many make common mistakes that can lead to delays or complications. Understanding these pitfalls can help ensure a smoother submission.
One frequent error is failing to check the amended return box when applicable. If the return is not the first submission, it’s crucial to indicate that it is amended. Not doing so can result in confusion and may delay processing, as the Department of Revenue may treat it as a new application.
Another common mistake is incomplete information. Each field on the form must be filled out completely. Omitting details such as the account number, name, or address can lead to rejection of the application. Always double-check that all required fields are filled in accurately.
Many applicants also struggle with the calculation of the tax due. It’s essential to report the correct number of new brands and apply the appropriate fee. For distilled spirits, if registering for only part of the year, ensure the prorated amount is calculated correctly. Errors in these calculations can result in underpayment or overpayment, complicating future registrations.
Another mistake involves neglecting to include required documentation. The Alc 119 form must be accompanied by several important documents, such as the federal basic permit and the brand label. Failing to include these can lead to significant delays or outright rejection of the application.
Signatures are also a critical area where mistakes occur. The form must be signed and dated by an authorized officer of the company. Not signing the form or having an unauthorized person sign can invalidate the submission, requiring resubmission and further delays.
Lastly, many people overlook the importance of mailing the application to the correct address. Ensure that the form and all accompanying documents are sent to the Tennessee Department of Revenue at the specified address. Sending it to the wrong location can lead to additional processing time and complications.
TENNESSEE DEPARTMENT OF REVENUE
Brand Registration Return for New Brands
ALC
Effective Date
Account No.
SSN OR FEIN
119
If this is an AMENDED RETURN,
}
please check the box at right
Name: _________________________________________________________
Make your check payable to the Tennessee Department
of Revenue for the amount shown on Line 3 and mail to:
Andrew Jackson State Office Building
Address:_________________________________________________________
500 Deaderick Street, Nashville TN 37242
Should you need assistance, please contact the Taxpayer
City: ________________________________ State: _____
Services Division by calling our statewide number (800) 342-
Zip: __________
1003 or (615) 253-0600.
ROUND TO NEAREST DOLLAR
WRITE NUMBERS LIKE THIS
1. Number of New Brands of Distilled Spirits (see instructions)
(1a).__________ x (1b) $___________ ...
(1)
If the amount reported on Line 1 is a prorated amount due to registering initially for a portion of the year
only, indicate the number of months for which the tax is being remitted
(1c) _____________ months.
See instructions on the reverse side for guidance on how to prorate the tax due.
2. Number of New Brands of Wine (see instructions)
(2a).__________
(2)
.00
0 0 0 0 0 0 0 0 .00
3. Brand Registration Tax Due on Newly Registered Brands (From Line 1)
(3)
FOR OFFICE USE ONLY
RV-R0012401
I declare this is a true, complete, and accurate return to the best of my knowledge.
SIGN
HERE
President or other Principal Officer, Partner, or Proprietor
Date
Tax Return Preparer and Title
INTERNET (6-13)
For additional information, contact the Taxpayer Services Division in one of our Department of Revenue Offices:
Chattanooga
Jackson
Johnson City
Knoxville
Memphis
Nashville
(423) 634-6266
(731) 423-5747
(423) 854-5321
(865) 594-6100
(901) 213-1400
(615) 253-0600
Suite 350
Suite 340
204 High Point Drive
Suite 300
3150 Appling Road
Andrew Jackson Building
State Office Building
Lowell Thomas Building
7175 Strawberry
500 Deaderick Street
540 McCallie Avenue
225 Martin Luther King Blvd.
Plains Pike
Tennessee residents can also call our statewide toll free number at 1-800-342-1003.
Out-of-state callers must dial (615) 253-0600.
INSTRUCTIONS
The Brand Registration Return and the accompanying Schedule A must be printed legibly or typed, and each field must be completed fully. A spreadsheet containing the information required on Schedule A may be submitted with this return in lieu of the Schedule A.
This return must be accompanied by the following documents: (a) A copy of the non-resident Tennessee license for the registrant (issued by the Tennessee Alcoholic Beverage Commission); (b) A copy of the federal basic permit; (c) A copy of the brand label (if the brand is distributed under more than one label, each respective label must also be furnished); (d) A copy of the federal C.O.L.A. for each brand; and (e) The Original Tennessee wholesaler contract with the exact brand name listed.
If the entity completing the return is not the producer, bottler, or manufacturer, the return must be accompanied by a prime American source letter for imported products or an appointment letter for domestic products. If the federal basic permit has the listed products as an additional trade name authorized by such permit, the Department of Revenue will accept this documentation.
The return must be signed and dated by an officer of the company. Payment equal to the amount reported on Line 3 must be submitted with this application. Mail the application and all copies of Schedule A or the accompanying spreadsheet to: Tennessee Department of Revenue, Andrew Jackson State Office Building, 500 Deaderick Street, Nashville, Tennessee 37242.
NOTE: The annual registration tax for brands of distilled spirits is $250. The initial brand registration tax of $250 on any brand(s) of distilled spirits subsequent to the beginning of the privilege tax year is to be prorated on a monthly basis from the date of registration to the end of that privilege tax year. The registration tax for distilled spirits for the subsequent first full privilege tax year shall be based on the average monthly number of cases sold at wholesale during the initial partial privilege tax year times twelve (12). There is no tax due on the initial registration of any brand(s) of wine.
Line1: Enter the number of new brands of distilled spirits being registered for the first time in the first blank field. In the second blank field, enter $250 if registering for the entire tax year. If registering new brands for a portion of the tax year, divide $250 by 12, then multiply that result by the number of months for which the registration applies in the initial year and enter the prorated amount in the second blank field. Multiply the number of new brands entered by the registration fee (either the $250 or the prorated amount) and enter in Line 1.
Line2: Enter the number of new brands of wine being registered for the first time in the blank field. There is no tax due on registering new brands of wine, so this is the only entry required for Line 2.
Line3: Report the amount of tax due from Line 1.