Archive for February, 2008
Seeing Double: Ship Your West Virginia Report Twice
February 7th, 2008
We’ve received many questions about what West Virginia requires as far as reporting is concerned, so we contacted the ABCA to clear all confusion of the matter. On the West Virginia Direct Shipper’s Report it says, “Prepare this report in duplicate, mail the original and payment of taxes to the WV State Tax Department… and a copy to Alcohol Beverage Control Administration…” We found that, statutorily, the Direct Shipper also needs to submit invoices along with the report to both West Virginia entities, even though it is not explicitly stated on the report. Additionally, the copy that needs to be sent to the ABCA should include A) a copy of the return B) a copy of the invoices; and C) a copy of payment to the Tax Department (to submit a copy of payment, just photocopy the check that you send to the Tax Department before you send it out). These requirements can be time consuming and require a lot of paper, but are necessary to comply with the ABCA’s regulations.
Nebraska License Requirements Clarified
February 5th, 2008
It has come to my attention that information concerning Nebraska’s direct-to-consumer shipping regulations on the Wine Institute website was misleading. The “Direct Shipping License Required” Rule was not listed as a requirement for on-site shipments to Nebraska consumers. The website has been updated to show that a direct shipping license is required for on-site and off-site shipments to NE consumers. There are no exceptions to the license required rule. The direct shipper permit application and reporting forms for NE are available on the Wine Institute website.
Missouri: Beware the yellow highlighter!
February 5th, 2008
The Missouri Division of Alcohol & Tobacco Control is being extremely thorough in enforcing accurate reporting and excise tax payments. We’ve heard from a number of wineries that filed the Wine Direct Shipper Annual Report and Tax Computation report with the associated Sales to Missouri Residents by Wine Direct Shipper (form 40) schedule on time, but had the report rejected by the ATC for errors or omissions.
Missouri moved from a reciprocal state (with no reporting) to a permit state on August 28th, 2007. Wineries that now have a permit to ship to consumers in Missouri must file the annual report and schedule. Because the permit requirement went into effect in August 2007, only shipments made between August 28th and December 31st needed to be reported on the 2007 annual report.
As do most state ABCs, the Missouri ATC receives reports from the common carriers (FedEx and UPS) that detail all of the wine shipments that are delivered directly to Missouri residents. They use this data from the carriers to reconcile the data on the reports that are submitted by the licensed wine direct shippers. On the Missouri annual report, wineries are required to list the name and address of the purchaser, the name and address of the recipient, the date of shipment, the invoice number, the name of the direct shipper (FedEx and UPS are the only licensed carriers), the direct shipper’s Missouri license number (170979 for UPS, 168093 for Federal Express, and 168217 for FedEx Ground), and the FedEx or UPS tracking number for all shipments. The Missouri ATC literally took out a yellow highlighter and highlighted any errors or omissions on the report including a missing Form 40, any failure to calculate or pay the $.12 per gallon tax, a missing or invalid shipper name, or an incorrect or missing tracking number. All shippers that received this notification are required to file an amended return by mail or fax to the Missouri ATC by February 15th.
