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.
Texas State Requirements
;
WHOLESALE WINE SHIPMENTS
| Secretary of State Registration |
|
| Tax or Business Registration |
|
| Wholesaler License |
Required, $620.00 filing fee |
| Brand Registration |
Required, $25.00 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 |
| Vintage Change Notification |
|
| Licensed Salesperson |
Required |
| Shipment Report |
Non-resident Sellers Report, filed monthly |
DIRECT-T0-CONSUMER WINE SHIPMENTS
| Shipments Allowed (OffSite) |
Yes |
| Shipments Allowed (OnSite) |
Yes |
| Authorized Winery License Type |
Producers Only |
| Bond |
Required, in the amount of $1,000.00 |
| Tax or Business Registration |
Required, |
| License Required (OffSite) |
Required, $470.00 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 Shippers Report, filed quarterly, $0.20 per gallon tax |
| Sales Tax Report |
Sales And Use Tax Return, filed monthly, 6.25% - 8.25% tax rate |
| State Aggregate Shipment Limit |
35,000 gallons shipped into state annually |
| Consumer Shipment Limit (OffSite) |
9 gallons per person during a calendar month, not to exceed 36 gallons annually |
| Consumer Shipment Limit (OnSite) |
9 gallons per person during a calendar month, not to exceed 36 gallons annually |
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
