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.
North Carolina State Requirements
;
WHOLESALE WINE SHIPMENTS
| Secretary of State Registration |
|
| Tax or Business Registration |
|
| Wholesaler License |
Required, $100.00 filing fee |
| Brand Registration |
Required, $10.00 filing fee |
| 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 |
|
| Size Change Notification |
Required |
| Pack Change Notification |
Required |
| Licensed Salesperson |
Required |
| Shipment Report |
Wine Excise Tax Return, 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, |
| License Required (OffSite) |
Required |
| License Required (OnSite) |
Required |
| Brand Registration |
Required |
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
|
| Copy of Resident State License |
|
| Shipment Report |
Wine Shipper Quarterly Shipment Report, filed quarterly |
| Excise Tax Report |
Wine Excise Tax Return, filed monthly, $0.26 - 0.29 per gallon tax |
| Sales Tax Report |
Sales And Use Tax Return, filed quarterly, 7.75% - 8.25% tax rate |
| State Aggregate Shipment Limit |
|
| Consumer Shipment Limit (OffSite) |
Two cases per person per month |
| Consumer Shipment Limit (OnSite) |
Two cases per person per month |
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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