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.
Arizona State Requirements
;
WHOLESALE WINE SHIPMENTS
| Secretary of State Registration |
|
| Tax or Business Registration |
|
| Wholesaler License |
Required, $325.00 filing fee |
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
Required |
| Copy of Resident State License |
Required |
| Vintage Change Notification |
|
| Shipment Report |
Invoice Report, filed monthly |
DIRECT-T0-CONSUMER WINE SHIPMENTS
| Shipments Allowed (OffSite) |
Yes |
| Shipments Allowed (OnSite) |
Yes |
| Authorized Winery License Type |
Producers Only |
| Tax or Business Registration |
Required, , $12.00 filing fee |
| License Required (OffSite) |
Required, $300.00 filing fee |
| License Required (OnSite) |
|
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
Required |
| Copy of Resident State License |
|
| Excise Tax Report |
Return Of Liquor Sold, filed monthly, $0.84 per gallon tax |
| Sales Tax Report |
Transaction Privilege Tax, filed monthly, 5.8% - 10.7% tax rate |
| State Aggregate Shipment Limit |
|
| Consumer Shipment Limit (OffSite) |
unlimited shipment with permit |
| Consumer Shipment Limit (OnSite) |
Two cases per person annually without permit |
SELF-DISTRIBUTION WINE SHIPMENTS
| Certificate of Authority |
Producers and Retailers |
| Tax or Business Registration |
|
| Self-Distribution License |
Required |
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
|
| Copy of Resident State License |
|
| Sales Tax Report |
Transaction Privilege Tax, filed monthly |
| Winery Annual Production Limit |
No more than 20,000 gallons per year |
| State Aggregate Shipment Limit |
|
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