Archive for June, 2009
Details on Submitting the Kansas Special Order Shipping License Application
June 30th, 2009
As of June 25th, wineries may apply for a Special Order Shipping License that allows them to ship off-site sales to Kansas consumers (on-site sales do not require a Shipping License). The initial costs for the Special Order Shipping License include a $50 license fee and a $50 registration fee. The license will be valid for 1 year from the date issued. The cost to renew a license is the $50 license fee plus a $10 registration fee. Wineries with a license will be able to ship up to 12 cases of wine to any one consumer or address each calendar year. Direct Shippers are required to confirm the consumer is at least 21 years old by physically examining a government issued form of identification or by using an age verification service approved by the ABC. Lexis Nexis, Wine Institute’s preferred age verification provider, is an Approved Internet Based Age and Identification Service Provider for Kansas.
The Kansas Special Order Shipping License Application and Instructions (Form ABC-800 rev.6/29/09) are posted on the Wine Institute website. In addition to the License application wineries are required to obtain a bond for $750, submit a Kansas Business Tax Application, and file form ABC-160 entitled “Irrevocable Consent to Jurisdiction” with the Kansas Secretary of State’s office. There is a $35 fee to file form ABC-160 and a $1 fee for each additional file stamped copy of the form. Wineries registered as a supplier in Kansas and doing business through the 3-tier system should have already filed form ABC-160 and will not need to file the form a second time. Wineries who have already filed ABC-160 can obtain a copy of their Irrevocable Consent to Jurisdiction letter on the Kansas Department of Revenue website. A copy of the Irrevocable Consent to Jurisdiction should be attached to the application or faxed to the Department of Revenue upon receipt. Special Order Shipping Licenses will not be issued until Alcohol Beverage Control has a copy of the document. The Kansas Business Tax Application should be completed by hand and mailed in with the Special Order Shipping License Application.
Wineries located outside of Kansas applying for the Special Order Shipping License are not required to complete Section 3- “Business Ownership Information,” Section 5– “Background Qualifications” or Section 9 “Management Services Disclosure” of the application. In Section 6, Part 2 and Section 8, Part 1 it is not necessary for out-of-state applicants to attach additional documentation.
Should you have any questions about the Special Order Shipping License Application process or forms please contact Annie Bones with the State Relations Department of Wine Institute at 415-356-7530.
Application
http://www.ksrevenue.org/pdf/forms/abc800.pdf
Business Tax Registration
http://www.ksrevenue.org/pdf/forms/cr16.pdf
Escrow Bond Form
http://www.ksrevenue.org/pdf/forms/abc803.pdf
Surety Bond Form
http://www.ksrevenue.org/pdf/forms/abc804.pdf
ABC-160
http://www.ksrevenue.org/pdf/forms/abc160.pdf
-Annie Bones, State Relations – Wine Institute
Reminder: Updated New York Excise Tax Forms for May Sales
June 29th, 2009
The New York State Department of Tax and Finance recently sent a notice to direct shippers who filed and paid taxes on May shipments using form MT-40 to inform wine distributors and wineries that the paper form mailed by the state was an old version, reflecting old tax rates applicable only to orders placed before the May 1, 2009 excise tax increase. The notice requests taxpayers to send an amended return with any additional payments. The new form, with corrected tax rates, displays a revised date of “5-09″, and is available online. Forms downloaded from ShipCompliant or from New York’s website after May 1st displayed the correct tax amount.
Kansas permit applications available, Tennessee coming soon…
June 26th, 2009
Late yesterday the Kansas ABC posted their applications for direct shipping on their website. Wine producers across the country can now apply for permission to direct ship wine to Kansas consumers effective July 1, 2009.
Kansas SB 212 was signed into law by Governor Kathleen Sebelius on April 10. Wineries interested in avoiding the hassle of the application process can purchase the license at www.easywinelicensing.com.
Licensed wineries will be able to ship up to 12 cases of wine per year to Kansas residents. To obtain a Kansas direct shipping license, wineries must pay a $50 license fee, a $50 registration fee, and post a $750 bond.
Tennessee will also open for direct shipping on July 1, although the paperwork has not yet been finalized. Tennessee’s license is available for pre-order pending the state’s posting.
Release Thirty-One of "Notes on Wine Distribution"
June 23rd, 2009
R. Corbin Houchins’s latest “Notes on Wine Distribution” are now available. Release 31 includes updates on legislation, litigation and general discussions on available distribution channels for wine. In addition to country-wide topics such as “Direct Shipment by Retailers” and “A Limitation of Litigation”, distribution practices are also outlined on a state-by-state basis. Numerous states have had notable legislative activity this session, with Kansas, Maine, and Tennessee adopting major legislative changes regarding direct shipping. Read about these and other updates that affect the way wine is sold and shipped within the United States.
You can view these notes anytime by visiting the ShipCompliant Blog, located under “Compliance Resources”, or by visiting CorbinCounsel.com and clicking on the home page link, “Notes on Wine Distribution.”
Release Thirty-One of “Notes on Wine Distribution”
June 23rd, 2009
R. Corbin Houchins’s latest “Notes on Wine Distribution” are now available. Release 31 includes updates on legislation, litigation and general discussions on available distribution channels for wine. In addition to country-wide topics such as “Direct Shipment by Retailers” and “A Limitation of Litigation”, distribution practices are also outlined on a state-by-state basis. Numerous states have had notable legislative activity this session, with Kansas, Maine, and Tennessee adopting major legislative changes regarding direct shipping. Read about these and other updates that affect the way wine is sold and shipped within the United States.
You can view these notes anytime by visiting the ShipCompliant Blog, located under “Compliance Resources”, or by visiting CorbinCounsel.com and clicking on the home page link, “Notes on Wine Distribution.”
