The continued growth of the direct-to-consumer (DTC) sales channel means that states will continue to make DTC shipping laws a priority for enforcement in 2020. An increasing number of states are investigating DTC shipments and conducting compliance checks on direct shipper permit holders and common carriers. Wineries that ship directly to consumers outside of California […]
North Dakota Clarifies DTC Sales & Use Tax Requirements
North Dakota tax laws are being interpreted by the Office of State Tax Commissioner to require out-of-state direct shipper licensees to collect and remit local sales and use taxes on wine shipped to consumers in ND, in addition to the 7% state alcohol beverage gross receipts tax. A winery that has been issued a Direct […]
FedEx Begins Transport of Alcohol Beverages in North Dakota
FedEx has informed Wine Institute that, effective Sept. 15, 2015, FedEx Ground and FedEx Express will once again transport legal alcohol beverage shipments into, out of and within the state of North Dakota. • Per FedEx policy, all alcohol beverage shipments may only be tendered by licensed entities that have executed a FedEx Alcohol Shipping […]
FedEx Has Informed Wine Institute They Are Ceasing Alcohol Shipments to North Dakota Immediately.
On Tuesday, October 22nd Wine Institute received the following notice from FedEx which impacts our wine shipping affinity program: “This communication is to confirm that FedEx Express, FedEx Ground and FedEx Home Delivery will cease transporting alcoholic beverages destined to an address in North Dakota effective immediately. FedEx has been unable to arrive at a […]
North Dakota Licensing Changes for DTC Shippers, Winery Self-Distribution, Fulfillment Warehouses & Common Carriers
North Dakota Licensing Changes for DTC Shippers, Winery Self-Distribution, Fulfillment Warehouses & Common Carriers New license forms for logistics shippers, alcohol carriers and self-distribution are now available on the North Dakota Tax Commission’s website, along with a revised application for winery DTC shippers. Beginning August 1, 2013 direct shippers are allowed to use a fulfillment […]
North Dakota Establishes “Logistics Shippers License”
On April 1, North Dakota Governor Dalrymple signed legislation (SB 2147) into law to permit licensed out-of-state direct shippers’ to use fulfillment warehouses in preparing direct wine shipments into the state. SB 2147 remedies an issue in North Dakota law that resulted in prohibiting the use of fulfillment warehouses by licensed wineries. Wine Institute worked […]
Updated North Dakota DTC Reporting Requirements
Starting July 1, 2011, North Dakota requires that direct-to-consumer (DTC) shippers be subject to the same $100 per day fee for the late filing of reports that is currently required of in-state wineries and other licensees. Additionally, the penalties for failure to pay or late payment of excise taxes by DTC shippers will now be […]
Excise Tax Changes in NY and ND
The wine excise tax rate in New York will increase on May 1, 2009 from $0.1893 per gallon to $0.30 per gallon. Wine Institute was part of a coalition of industry members that actively opposed the NY Governor’s proposal for a wine excise tax and demonstrated the detrimental effects an excise tax increase would have […]
North Dakota Updates Direct Shipping Forms
North Dakota has updated its Direct Shipping License Application and Alcohol Liquor Tax Report. Wineries are now required to file the direct shipping license application and renewal form electronically. The license must be renewed annually by January 1. Wineries that are unable to file the license application electronically may request permission to file paper reports […]
