Compliance News
Updated July 19, 2010
NEBRASKA WHOLESALE LICENSE FEE
Nebraska increases wholesale license fee.....
VIRGINIA HAS REDUCED THEIR DEALER'S DISCOUNT.
If you are required to file the Virginia Sales and Use Tax Return monthly and have already filed for June you will need to file an amended return before July 20th...
KENTUCKY NOW HAS A NEW TAX PERMIT NUMBER FOR EXCISE TAX REPORTING
Kentucky is assigning a new account number which is needed to complete your Kentucky Excise tax reporting.
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 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, $0.73 - 4.50 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 and Retailers |
| 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 |
WL
