Compliance News
Updated January 31, 2012
LOUISIANA WINE DIRECT SHIPPER REPORTS MUST NOW BE FILED QUARTERLY
Effective January 1st, 2012 all Direct Shippers are required to report quarterly for the Direct to Consumer Excise Tax Return For Wines Shipped Directly to Consumers.
NEW LICENSE REQUIREMENTS FOR SUPPLIERS OF SPIRITS IN WASHINGTON STATE
Beginning 3/1/12 Washington state will require all suppliers of Spirits to obtain a Certificate of Approval to continue importing and selling products in the state of Washington.
TTB ANNOUNCES REVISIONS TO THE TTB LABEL APPROVAL FORM
TTB announces revisions to the TTB Label Approval Form and they invite the public to comment on the proposed changes . . .
Illinois State Requirements
;
WHOLESALE WINE SHIPMENTS
| Secretary of State Registration |
|
| Tax or Business Registration |
Required, Illinois Business Tax Number (IBT) |
| Wholesaler License |
Required, $90.00 filing fee |
| Brand Registration |
Required |
| UNIMERC or Registration Code |
Required |
| Copy of Federal Basic Permit |
Required |
| Copy of Resident State License |
|
| TTB Label Approvals |
Required |
| Distributor Appointments |
Required |
| Vintage Change Notification |
|
| Shipment Report |
Out-of-state Sellers' Shipment Report, filed monthly |
DIRECT-T0-CONSUMER WINE SHIPMENTS
| Shipments Allowed (OffSite) |
Yes |
| Shipments Allowed (OnSite) |
Yes |
| Authorized Winery License Type |
Producers Only |
| Bond |
Required, in the amount of $1,000.00 |
| Tax or Business Registration |
Required, |
| License Required (OffSite) |
Required, $150.00 filing fee |
| License Required (OnSite) |
Required |
| Brand Registration |
Required |
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
Required |
| Copy of Resident State License |
|
| Excise Tax Report |
Direct Wine Shipper Return, filed monthly, $1.39 - 8.55 per gallon tax |
| Sales Tax Report |
St-1 Sales And Use Tax Return, filed monthly, 6.25% tax rate |
| State Aggregate Shipment Limit |
|
| Consumer Shipment Limit (OffSite) |
12 cases per year per consumer |
| Consumer Shipment Limit (OnSite) |
12 cases per year per consumer |
SELF-DISTRIBUTION WINE SHIPMENTS
| Certificate of Authority |
Producers Only |
| Bond |
Required, in the amount of $1,000.00 |
| Tax or Business Registration |
|
| Self-Distribution License |
Required, $150.00 filing fee |
| Brand Registration |
Required |
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
|
| Copy of Resident State License |
|
| Winery Annual Production Limit |
No more than 25,000 gallons per year |
| State Aggregate Shipment Limit |
No more than 5,000 gallons per year |
DSL
