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 . . .
Washington State Requirements
;
WHOLESALE WINE SHIPMENTS
| Secretary of State Registration |
|
| Tax or Business Registration |
Required, Unified Business Identifier, $20.00 filing fee |
| Wholesaler License |
Required, $200.00 filing fee |
| Brand Registration |
Required |
| UNIMERC or Registration Code |
Required |
| Copy of Federal Basic Permit |
Required |
| Copy of Resident State License |
Required |
| TTB Label Approvals |
Required |
| Distributor Appointments |
Required |
| Vintage Change Notification |
|
| Licensed Salesperson |
Required |
| Excise Tax Report |
Wine Certificate Of Approval Holder From Liq-778, filed monthly |
| Sales Tax Report |
Combined Excise Tax Return, filed quarterly, 7% - 9.5% tax rate |
DIRECT-T0-CONSUMER WINE SHIPMENTS
| Shipments Allowed (OffSite) |
Yes |
| Shipments Allowed (OnSite) |
Yes |
| Authorized Winery License Type |
Producers Only |
| Tax or Business Registration |
Required, , $20.00 filing fee |
| 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 |
Wine Shipped To Consumer Form Liq-870, filed monthly, $0.87 - 1.72 per gallon tax |
| Sales Tax Report |
Combined Excise Tax Return, filed quarterly, 7% - 9.5% tax rate |
| State Aggregate Shipment Limit |
|
| Consumer Shipment Limit (OffSite) |
|
| Consumer Shipment Limit (OnSite) |
|
SELF-DISTRIBUTION WINE SHIPMENTS
| Certificate of Authority |
Producers Only |
| Tax or Business Registration |
Required, Unified Business Identifier, $20.00 filing fee |
| Self-Distribution License |
Required, $100.00 filing fee |
| Brand Registration |
Required |
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
|
| Copy of Resident State License |
|
| Excise Tax Report |
Wine Certificate Of Approval Holder From Liq-778, filed monthly |
| Winery Annual Production Limit |
|
| State Aggregate Shipment Limit |
|
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