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 . . .
Maryland State Requirements
;
WHOLESALE WINE SHIPMENTS
| Secretary of State Registration |
|
| Tax or Business Registration |
|
| Wholesaler License |
Required, $200.00 filing fee |
| Brand Registration |
Required |
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
Required |
| Copy of Resident State License |
Required |
| Distributor Appointments |
Required |
| Vintage Change Notification |
|
| Licensed Salesperson |
Required |
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 |
| License Required (OnSite) |
Required |
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
Required |
| Copy of Resident State License |
|
| Excise Tax Report |
Direct Wine Shipper Tax Return, filed quarterly, $0.40 per gallon tax |
| Sales Tax Report |
Sales And Use Tax Return, filed quarterly, 9% tax rate |
| State Aggregate Shipment Limit |
|
| Consumer Shipment Limit (OffSite) |
18 cases per winery per household per year |
| Consumer Shipment Limit (OnSite) |
18 cases per winery per household per year |
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, $50.00 filing fee |
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
|
| Copy of Resident State License |
|
| Excise Tax Report |
Non-resident Winery Tax Return, filed monthly, $0.40 per gallon tax |
| Winery Annual Production Limit |
No more than 27,500 gallons per year |
| State Aggregate Shipment Limit |
|
DSL
