Excise Tax Report C-233 (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.


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.