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.
Hawaii State Requirements
;
WHOLESALE WINE SHIPMENTS
| Secretary of State Registration |
|
| Tax or Business Registration |
|
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
|
| Copy of Resident State License |
|
| Vintage Change Notification |
|
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, $48.00 filing fee |
| License Required (OnSite) |
|
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
Required |
| Copy of Resident State License |
|
| Excise Tax Report |
Combined Gallons And Dollar Volume, filed monthly, $1.38 per gallon tax |
| Sales Tax Report |
Annual Return And Reconciliation , filed annually, 4% - 4.5% tax rate |
| State Aggregate Shipment Limit |
|
| Consumer Shipment Limit (OffSite) |
Six cases per household annually |
| Consumer Shipment Limit (OnSite) |
Six cases per household annually |
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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