Archive for January, 2007
Compliance Events Summary – January 2007
January 15th, 2007
Thursday, January 18th – Making Sense of Direct Shipping Laws
Part of Tasting Room Profitability (Wed. & Thurs.)
8:30 am – 10:00 am
Marin Center, San Rafael, CA
Tuesday, January 23rd – Selling Your Wines Direct to the Consumer
Part of Unified Wine and Grape Symposium (Tues. – Fri.)
1:30 pm – 4:00 pm
Sacramento Convention Center, CA
A series of talks as part of Advanced Tasting Room Strategies:
Doubletree Hotel, Rohnert Park, CA
Tuesday, January 30th :
TTB Regulatory Update – 8:15 am – 9:25 am
Anatomy of a Compliant Sales Order – 9:30 am – 10:15 am
Wednesday, January 31st :
Consumer Direct Wine Shipping with UPS – 8:15 am – 9:25 am
Taming the Compliance Paperwork Tiger – 9:30 am – 10:15 am
If you know of shipping compliance related events and we’ve missed them, please send an email to comments (at) shipcompliantblog.com and we’ll get them up there regularly.
Thank you.
Tips for Completing the Hawaii Tax Applications
January 12th, 2007
As of January 1, 2007 Hawaii is officially operating under the permit law for direct wine shipments. This means that wineries can no longer ship under the reciprocity law and must have an approved direct shipper permit for each county. However, wineries must have a General Excise Tax License (similar to sales tax) and a liquor license from Hawaii’s Department of Taxation. I have outlined some steps that will hopefully simplify the application process and as always the forms are available on the Wine Institute website.
Wineries must complete the form BB-1 02, NOT BB-1 UC-1. The forms are almost identical except that UC-1 is for businesses that have employees in the state of Hawaii. Lynn confirmed that wineries must select General Excise when completing the application. She also thinks wineries should select Liquor on the same application. The General Excise Application fee is $20.00 and the Liquor Application fee is $2.50.
Wineries will be mailed the Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales or Uses form (Form M-18) to complete each month and the General Excise Forms once their application for General Excise/Liquor is approved.
Question 6 on the application is the date business began in Hawaii. Wineries can put the date they are completing the application or the date they expect to be legally approved to ship. However, if a winery lists 1/10/06 on the application they will have to include January on their initial tax report. The excise tax reporting forms will be mailed to wineries in booklet form. Wineries can select to pay their excise taxes monthly, quarterly or semi-annually.
