Excise Tax Report C-210 (Page 2)

 

Schedule E – Carrier Claims, Destructions, and Other Allowable Exemptions

 

Carrier Claims

  • This schedule is used to obtain tax exemptions for merchandise that was damaged upon arrival at its destination.
  • The invoice (total gallons) for this merchandise must be claimed on Schedule A.
  • The total gallons of merchandise damaged by class are entered on this schedule along with the invoice date, invoice number, and Carrier's Trade Name.
  • Invoices and carrier claims must be submitted to substantiate each entry under this item.

Destructions

  • Exemptions are allowed on this schedule for approved destructions of wine and distilled spirits.
  • Each entry should reflect the destruction date, total cases, and total gallons per class.
  • A copy of each approved Application Destruction of Alcoholic Beverages must be submitted to substantiate each claim