January 26th, 2012
Texas recently sent an updated Direct Shipper’s Report (form C-240) along with a letter to Out-of-State Winery Direct Shippers, alerting the licensees of a change in the tax rate to be paid on wine sent to Texas residents from out-of-state. Until now, Texas has only required out-of-state direct shippers to pay $0.204 per gallon on all wine shipped. The taxes on vinous liquors listed on the revised form are equal to the taxes paid by in-state wineries and are as follows:
- Wine with an ABV of 14% or less – $0.204/gallon
- Wine with an ABV over 14% – $0.408/gallon
- Sparkling wine – $0.516/gallon
The updated rates are in effect for the current quarter (December – February), and the next payment is due on March 15th.