Compliance News
Updated January 31, 2012
LOUISIANA WINE DIRECT SHIPPER REPORTS MUST NOW BE FILED QUARTERLY
Effective January 1st, 2012 all Direct Shippers are required to report quarterly for the Direct to Consumer Excise Tax Return For Wines Shipped Directly to Consumers.
NEW LICENSE REQUIREMENTS FOR SUPPLIERS OF SPIRITS IN WASHINGTON STATE
Beginning 3/1/12 Washington state will require all suppliers of Spirits to obtain a Certificate of Approval to continue importing and selling products in the state of Washington.
TTB ANNOUNCES REVISIONS TO THE TTB LABEL APPROVAL FORM
TTB announces revisions to the TTB Label Approval Form and they invite the public to comment on the proposed changes . . .
North Dakota 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 |
|
| TTB Label Approvals |
Required |
| Vintage Change Notification |
|
| Shipment Report |
Supplier's Monthly Liquor Report Of Sales To Nd Wholesalers, filed monthly |
DIRECT-T0-CONSUMER WINE SHIPMENTS
| Shipments Allowed (OffSite) |
Yes |
| Shipments Allowed (OnSite) |
Yes |
| Authorized Winery License Type |
Producers and Retailers |
| Tax or Business Registration |
Required, |
| License Required (OffSite) |
Required, $50.00 filing fee |
| License Required (OnSite) |
Required |
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
Required |
| Copy of Resident State License |
|
| Excise Tax Report |
Annual Direct Shippers Tax, filed annually, $0.50 - 1.00 per gallon tax |
| Sales Tax Report |
Sales, Use And Gross Receipts Tax, filed quarterly, 7% - 9.5% tax rate |
| State Aggregate Shipment Limit |
|
| Consumer Shipment Limit (OffSite) |
3 cases per person per month |
| Consumer Shipment Limit (OnSite) |
3 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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