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.
Georgia State Requirements
;
WHOLESALE WINE SHIPMENTS
| Secretary of State Registration |
Required |
| Bond |
Required, in the amount of $5,000.00 |
| Tax or Business Registration |
Required, State Tax Identifier (STI) |
| Wholesaler License |
Required |
| 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 |
| Territory Assignments |
Required |
| Vintage Change Notification |
Required |
| Shipment Report |
Report Of Wine Shipments, filed monthly |
DIRECT-T0-CONSUMER WINE SHIPMENTS
| Shipments Allowed (OffSite) |
Yes |
| Shipments Allowed (OnSite) |
Yes |
| Authorized Winery License Type |
Producers Only |
| Certificate of Authority |
Required |
| Tax or Business Registration |
Required, |
| License Required (OffSite) |
Required, $50.00 filing fee |
| License Required (OnSite) |
|
| Brand Registration |
Required |
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
Required |
| Copy of Resident State License |
|
| Excise Tax Report |
Monthly Excise Tax Return, filed monthly, $0.40 - 0.67 per gallon tax |
| Sales Tax Report |
Monthly Sales Tax Return, filed monthly, 6% - 8% tax rate |
| State Aggregate Shipment Limit |
|
| Consumer Shipment Limit (OffSite) |
No more than 12 cases per househould per year |
| Consumer Shipment Limit (OnSite) |
Limit of five cases per household per year |
SELF-DISTRIBUTION WINE SHIPMENTS
| Certificate of Authority |
Self-Distribution Shipments Prohibited |
| Tax or Business Registration |
|
| Self-Distribution License |
|
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
|
| Copy of Resident State License |
|
| Winery Annual Production Limit |
|
| State Aggregate Shipment Limit |
|
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