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.
Washington State Requirements
;
WHOLESALE WINE SHIPMENTS
| Secretary of State Registration |
|
| Tax or Business Registration |
Required, Unified Business Identifier, $20.00 filing fee |
| Wholesaler License |
Required, $200.00 filing fee |
| Brand Registration |
Required |
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
Required |
| Copy of Resident State License |
Required |
| TTB Label Approvals |
Required |
| Distributor Appointments |
Required |
| Vintage Change Notification |
|
| Licensed Salesperson |
Required |
| Excise Tax Report |
Wine Tax Report Liq-778, filed monthly |
| Sales Tax Report |
Combined Excise Tax Return, filed quarterly, 6.5% - 8.9% tax rate |
DIRECT-T0-CONSUMER WINE SHIPMENTS
| Shipments Allowed (OffSite) |
Yes |
| Shipments Allowed (OnSite) |
Yes |
| Authorized Winery License Type |
Producers Only |
| Tax or Business Registration |
Required, , $20.00 filing fee |
| License Required (OffSite) |
Required |
| License Required (OnSite) |
Required |
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
Required |
| Copy of Resident State License |
|
| Excise Tax Report |
Summary Wine Tax Report Liq-870, filed monthly, $0.87 - 1.72 per gallon tax |
| Sales Tax Report |
Combined Excise Tax Return, filed quarterly, 7% - 9% tax rate |
| State Aggregate Shipment Limit |
|
| Consumer Shipment Limit (OffSite) |
|
| Consumer Shipment Limit (OnSite) |
|
SELF-DISTRIBUTION WINE SHIPMENTS
| Certificate of Authority |
Producers and Retailers |
| Tax or Business Registration |
Required, Unified Business Identifier, $20.00 filing fee |
| Self-Distribution License |
Required, $100.00 filing fee |
| Brand Registration |
Required |
| UNIMERC or Registration Code |
|
| Copy of Federal Basic Permit |
|
| Copy of Resident State License |
|
| Excise Tax Report |
Wine Tax Report Liq-778, filed monthly |
| Winery Annual Production Limit |
|
| State Aggregate Shipment Limit |
|
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