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.
Michigan State Requirements
;
WHOLESALE WINE SHIPMENTS
| Secretary of State Registration |
Required, $60.00 filing fee |
| Bond |
Required, in the amount of $1,000.00 |
| Tax or Business Registration |
Required, Sales and Use Tax |
| Wholesaler License |
Required, $300.00 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 |
|
| Licensed Salesperson |
Required |
| Excise Tax Report |
Wine Tax Report, filed monthly, $0.14 - 0.20 per gallon tax |
DIRECT-T0-CONSUMER WINE SHIPMENTS
| Shipments Allowed (OffSite) |
Yes |
| Shipments Allowed (OnSite) |
Yes |
| Authorized Winery License Type |
Producers Only |
| Tax or Business Registration |
Required, |
| License Required (OffSite) |
Required, $100.00 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 |
Wine Tax Report, filed quarterly, $0.14 - 0.20 per gallon tax |
| Sales Tax Report |
Annual Return For Sales Taxes, filed annually, 6% tax rate |
| State Aggregate Shipment Limit |
1500 cases shipped into state annually |
| Consumer Shipment Limit (OffSite) |
|
| Consumer Shipment Limit (OnSite) |
|
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 |
|
WL
