Monthly filings in 40+ states can be quite a burden, especially for suppliers who don’t have significant sales every month in every state. Idaho has recognized over the years that wine direct shippers generally do not have significant sales every month and is reaching out to licensed wine direct shippers letting them know they may be eligible to file the “Idaho Form 1752 Wine Wholesalers, Wineries and Wine Direct Shippers Tax Return” and/or the “Idaho Form 850 Sales and Use Tax Return” on a less frequent basis. This eligibility is dependent on requirements outlined in the Idaho Administrative Rules:
- Monthly tax filers liable for the Idaho wine or sales taxes who owe $600 or less per quarter and have a satisfactory record of timely filing/payment of their taxes may request to file quarterly or semi-annually.
- Monthly tax filers liable for the Idaho wine or sales taxes who have seasonal activities and have a satisfactory record of timely filing/payment of their taxes may request to file annually.
Any licensed wine direct shipper that files either or both of these returns on a monthly basis and falls under the criteria noted above may submit a request for a less frequent filing preference by sending an email to email@example.com or writing a letter to:
- Meaghan McCandlish
- Unit: RO/PAS
- Idaho State Tax Commission
- PO Box 76
- Boise, Idaho 83707-0076
You must receive confirmation of approval by the Idaho State Tax Commission before you may begin filing at a less frequent reporting frequency. Also, if you are approved to switch from monthly to quarterly in the next two months, the soonest you may begin filing quarterly would be for the quarter beginning January 2014 and you would still need to file a monthly reports for the last months of 2013.
Please note, wine suppliers that only sell to Idaho distributors and do not partake in any direct-to-consumer sales with Idaho do not need to submit Form 1752 to the State Tax Commission.