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.
Ohio State Requirements
;
WHOLESALE WINE SHIPMENTS
| Secretary of State Registration |
|
| Tax or Business Registration |
|
| Wholesaler License |
Required, $100.00 filing fee |
| Brand Registration |
Required, $50.00 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 |
|
| Licensed Salesperson |
Required |
| Shipment Report |
Wine Shipments 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 |
| Tax or Business Registration |
Required, |
| License Required (OffSite) |
Required, $25.00 filing fee |
| License Required (OnSite) |
|
| Brand Registration |
Required, $50.00 filing fee |
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
Required |
| Copy of Resident State License |
|
| Shipment Report |
S Permit Holder Shipment Of Wine, filed annually |
| Excise Tax Report |
Ohio Wine Tax Return, filed annually, $0.02 per gallon tax |
| Sales Tax Report |
Universal Sales Tax Return, filed semi-annually, 6% - 7.75% tax rate |
| State Aggregate Shipment Limit |
|
| Consumer Shipment Limit (OffSite) |
24 cases per household for combined onsite and offsite sales |
| Consumer Shipment Limit (OnSite) |
24 cases per household for combined onsite and offsite sales |
SELF-DISTRIBUTION WINE SHIPMENTS
| Certificate of Authority |
Producers and Retailers |
| Tax or Business Registration |
|
| Self-Distribution License |
Required, $25.00 filing fee |
| Brand Registration |
Required, $50.00 filing fee |
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
|
| Copy of Resident State License |
|
| Winery Annual Production Limit |
No more than 150,000 gallons per year |
| State Aggregate Shipment Limit |
|
WL