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.
Indiana State Requirements
;
WHOLESALE WINE SHIPMENTS
| Secretary of State Registration |
|
| Tax or Business Registration |
|
| Wholesaler License |
Required |
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
Required |
| Copy of Resident State License |
Required |
| Vintage Change Notification |
|
| Licensed Salesperson |
Required |
| Shipment Report |
Primary Source Suppliers Monthly Report, 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, $90.00 filing fee |
| Bond |
Required, in the amount of $1,000.00 |
| Tax or Business Registration |
Required, |
| License Required (OffSite) |
Required, $100.00 filing fee |
| License Required (OnSite) |
Required |
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
Required |
| Copy of Resident State License |
|
| Excise Tax Report |
Direct Wine Sellers Excise Tax, filed monthly, $0.47 per gallon tax |
| Sales Tax Report |
Sales And Use Tax, filed quarterly, 7% tax rate |
| State Aggregate Shipment Limit |
3,000 cases per year |
| Consumer Shipment Limit (OffSite) |
24 cases per year per consumer |
| Consumer Shipment Limit (OnSite) |
24 cases per year per consumer |
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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