The California Alcoholic Beverage Control (ABC) issued an Industry Advisory outlining the legal requirements applied to “automatic renewal offers” for wine clubs and similar alcohol beverage subscription services. The Industry Advisory is intended to be informational and to make ABC licensees aware of the legal requirements concerning renewals. An “automatic renewal offer” is a plan […]
Colorado Sales Tax Changes for Out-of-State Retailers
Members are reminded that the grace period the Colorado Department of Revenue (DOR) extended to out-of-state retailers to comply with new sales tax collection rules ends on May 31, 2019. Starting, June 1, 2019, out-of-state retailers, including wineries, with substantial nexus must collect and remit Colorado state sales tax and state-collected local and special district […]
New California District Tax Collection Requirements
Following the U.S. Supreme Court decision in South Dakota v. Wayfair, Inc., the California Department of Tax and Fee Administration (CDTFA) announced requirements for both in-state and out-of-state retailers to begin collecting voter-approved sales and use taxes imposed by cities, counties and other local jurisdictions if during the preceding or current calendar year the retailer’s […]
Oklahoma Removes Bond Requirement for DTC
Effective immediately, the Oklahoma Tax Commission will NOT require a bond in order to issue a Direct Wine Shipper (Tax) Permit for out-of-state direct wine shippers. Additionally, the Commission confirmed that registration with the Oklahoma Secretary of State is not a requirement for obtaining a Direct Wine Shipper (Tax) permit and Vendor Use Tax Permit. […]
District of Columbia Sales Tax Changes for DTC
As a result of the U.S. Supreme Court’s decision in South Dakota v. Wayfair, the District of Columbia has passed legislation requiring some remote sellers, including wineries, without a physical presence in D.C. to start collecting and remitting the 10.25% sales tax. Prior to this, only wineries located in D.C. were required to do so. […]
Oklahoma Clarifies Tax Requirements for DTC Shipping (updated July 17, 2019)
Wine Institute has received clarification regarding the tax requirements, registration and reporting process for direct-to-consumer wine shipping in Oklahoma. A winery must obtain a Direct Wine Shippers Permit from the ABLE Commission before registering with the Oklahoma Tax Commission to pay use tax and excise tax on wine shipped directly to Oklahoma consumers. Beginning July 15, 2019, […]
North Carolina Reporting Changes for DTC & Wholesale
The North Carolina Department of Revenue (NCDOR) has made several changes to the alcoholic beverages tax forms that impact members who make sales and ship directly to consumers and/or wholesalers in NC. Sales to NC-licensed wholesalers after Jan. 1, 2019 must be reported on a different form than direct-to-consumer sales; prior to this change, the […]
Texas DTC Reporting Changes Effective Jan. 1, 2019
In 2018, the Texas Alcoholic Beverage Commission (TABC) amended Rule 41.56 Out-of-State Winery Direct Shipper’s Permits to require more frequent reporting by direct shipper permittees and require permittees to include the name of the common carrier and unique common carrier tracking number for each shipment on their reports. Additionally, the gallonage threshold for frequency of […]
Iowa Sales Tax Changes for DTC (updated July 19, 2019)
Iowa will require remote sellers, including out-of-state wineries, to collect Iowa state sales tax and applicable local option sales tax on sales shipped to consumers in Iowa beginning Jan. 1, 2019, if they have $100,000 or more in gross revenue from Iowa sales or *200 or more separate sales transactions in the state during a […]
Colorado Sales Tax Changes for DTC Delayed
The Colorado Department of Revenue (DOR) announced that it is extending the grace period through May 31, 2019, to in-state AND out-of-state retailers to comply with new sales tax collections rules. These new rules would have required wineries with “substantial nexus” to begin collecting Colorado state, local and special district sales taxes on sales shipped to […]
