Posts from the Reporting Category
The Lone Reciprocal State
August 5th, 2010
New Mexico Stands Alone
In 2004, 13 states had wine shipping reciprocity provisions. Essentially, reciprocal states allowed any winery to ship into their state as long as that winery’s state allowed an equal reciprocal privilege. The Granholm decision of 2005 effectively declared reciprocity unconstitutional (pop quiz: would reciprocity provisions be beyond challenge if HR 5034 passed?). Since then, 12 of the 13 reciprocal states have adopted permit systems that allow wineries from any state to ship in as long as they stay in compliance with the direct shipping rules. Now that Iowa’s new permit system is live, New Mexico stands alone as the only remaining reciprocal state. Previous attempts to bring New Mexico into compliance with Granholm have to date been unsuccessful, so the reciprocity statutes remain in effect.
Don’t Forget to Remit Iowa Excise Taxes
Speaking of Iowa, effective July 1st wineries from any state (previously the reciprocity provision restricted the states from which wineries could ship into Iowa) can ship into Iowa so long as they are actively licensed as a "Wine Direct Shipper". Licensed shippers are required to remit excise tax monthly to the Iowa Department of Commerce – Alcoholic Beverages Division (ABD), and the first excise tax report is due this month. Each monthly report should be postmarked by the 10th of the month.
Although it’s possible that electronic filing may be available in the near future, for now the ABD is requiring that licensees complete the Report of Wine Shipments to Iowa Consumers spreadsheet, print it out, and mail it to:
Iowa Dept. of Commerce, Alcoholic Beverages Divisions
ATTN: Tax Division
1918 S. E. Hulsizer Road
Ankeny, IA 50021.
The form is fairly self-explanatory. For each shipment, licensees fill out the name and address of the recipient, the date of shipment, invoice number, total gallons of wine shipped, the shipping company (UPS, FedEx Express, or FedEx Ground), the amount of wine tax owed (multiply total gallons by $1.75), the permit number of the shipping company (UPS=AC0000003, FedEx Express=AC0000002, and FedEx Ground=AC0000001), and the tracking number of the package(s) that shipped. Reporting the tracking number and shipping company is not new to wineries as New York, Missouri, and Virginia all require one of the two data points.
Once you have completed filling out the spreadsheet, print out the completed form and make your payment out to “Iowa Alcoholic Beverages Division”. Stuff your envelope with the form and the check, and make sure it is postmarked by August 10th!
Hawaii Amends Due Date for Gallonage Tax
June 14th, 2010
Effective July 1, 2010, the filing and payment due date the Hawaii Gallonage Tax, will change from the last day of the month to the 20th day of the month. Wineries shipping to consumers in Hawaii are required to file a “Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales” (Form M-18) and pay gallonage tax to Hawaii’s Department of Taxation each month. Please see the document, “Announcement No. 2010-02,” issued by the Department of Taxation for additional information about changes to the payment of taxes in Hawaii.
By Annie Bones, State Relations – Wine Institute
New Hampshire Updates Monthly Reporting Form
April 9th, 2010
The New Hampshire Liquor Commission has just established a new fax line dedicated to direct shipping. Direct Shippers should fax their monthly report to the new fax number 603-271-8424 on or before the 10th of the following month. Direct Shipping Reports must be filed each month regardless of activity. Wineries with no shipments to report are encouraged to email their reports as attachments to directshippers@liquor.state.nh.us instead sending via fax. The Direct Shipping Monthly Report form has been updated with the new fax number and is posted on the Wine Institute website. Should you have any questions please contact Annie Bones, Wine Institute’s State Relations Coordinator, at 415-356-7530 or abones@wineinstitute.org.
by Annie Bones, State Relations – Wine Institute
Virginia Passes Fix-It Bill for Third Party Shippers
April 1st, 2010
Wine Institute Eastern Counsel Terri Beirne has been working since July 2009 with the Virginia ABC Board, and representatives of Wine America and the Virginia wineries to resolve problems created by Virginia ABC Circular Letter 09-05. That Circular prohibited Virginia direct wine shippers from using any third-party service providers, namely fulfillment or pick and pack warehouses. To resolve this problem, Wine Institute drafted legislation and identified sponsors in the 2010 General Assembly to permit a third party, under the direction and control of a Virginia wine shipper license, to solicit and receive orders for wine, and to pack and ship wine.
Like sausage, the bill that started in Virginia was quite different from what passed. Most importantly, the new law allows wine shipments into Virginia from out-of-state shipper licensee through an “approved fulfillment warehouse.” The ABC is charged with developing regulations governing such approval. They will require the fulfillment warehouse to: 1) show ABC its home state license; 2) to maintain/give records that the ABC will describe; and (3) demonstrate it has a contract with a wine shipper licensee designating that fulfillment warehouse as its agent. Wine Institute will actively participate in the creation of these regulations, but it is unlikely they will be finalized before July of 2011.
The new law also creates a Virginia fulfillment warehouse license, as well as a Virginia “marketing portal” license. These two new licenses are available only to agricultural cooperatives (non-profit associations recognized by the Virginia Agricultural Cooperative Act of 5 or more growers within Virginia) operating under the direction and control of a Virginia wine shipper licensee. On behalf of wine shipper licensees, the fulfillment and marketing portal licensees can pack and ship wine for wineries/retailers, or solicit and receive orders for wine through an Internet site.
Virginia continues to permit wineries licensed as Virginia direct wine shippers to offer their wines to Virginians via their web sites. It also continues to allow retailers licensed as Virginia direct shippers to market their own inventory on a web site. However, the new law prohibits any marketing on web sites of wine not owned/possessed by the web site owner, unless done by a Virginia agricultural cooperative licensed as a marketing portal.
Unfortunately, the new law (resulting from HB 279, HB 630, SB 483 and SB 590) also raises the annual license tax for Virginia wine shipper licensees from $65 to $95. It will take effect on July 1, 2010, at which time Virginia ABC will begin to draft the regulations.
-Terri Cofer Beirne, Eastern Counsel, Wine Institute
Florida Takes Big Steps Towards Paperless Filing
March 25th, 2010
Product registration in Florida is about to become a whole lot easier. Beginning April 17, Florida Alcohol Beverage & Tobacco (AB&T) will introduce a new online processing system that will shorten wait times for product registration approvals from 80 days to 2 minutes. This will significantly improve the process for wineries that distribute through traditional 3-tier channels in Florida. By eliminating a nearly three-month waiting period for product registration approvals, wineries will be able to get products to market quickly and accelerate sales. Florida does not currently require product registration for direct wine shipments.
In addition to online product registration, Florida is developing an electronic data submission system that will allow for online filing of alcohol reports. AB&T expects to begin accepting electronic reports in August of this year.
Next Steps in Direct Shipping: Refining State Laws
February 15th, 2010
As readers of this blog know, direct-to-consumer shipping has been a watchword among wineries for more than a decade. The result of all of this attention is a national shipping market that allows consumers in 37 states representing 82% of the U.S. population to receive wine purchased off-site legally. Persistent lobbying efforts and the collapse of counterfactual objections have built momentum for state acceptance of winery direct-to-consumer shipping. It is now only a matter of time before the few last holdout states allow winery shipping. But the system is far from perfect.
Many winery shipping laws passed in the last ten years were the best that could be achieved at the time, the result of crucial last minute horse trading and political calculation. Since it was critical to ensure the channel existed, administrative cost and effectiveness often became secondary considerations. While this was practical and necessary, implementation has revealed a system that is often creaky and unwieldy.
While the wine business is lucky to have organizations like ShipCompliant that reduce the hassle of direct shipping, for many wineries the expense and complexity of state regulation make shipping a daunting prospect. The system needs to be simplified and refined to make direct shipping more efficient, cost effective, and reflective of market needs. Not that any of this is going to be easy.
Broadly speaking, we need to accomplish at least three things:
How many pages is this thing? Licensing needs to be less costly and more efficient for both wineries and regulators. Qualifying for a shipper’s license shouldn’t be so burdensome that it discourages small businesses from making use of a tool whose principal object is to help them.
I need to send a 25¢ check? Recordkeeping and reporting requirements need to be made more transparent and practical. Wineries shouldn’t be forced to write a check that costs more to process than its worth, and regulators shouldn’t be asked to sift and retype mountains of paper each month. States could easily follow the Alcohol & Tobacco Tax & Trade Bureau model of filing electronic reports on a monthly, quarterly, or annual basis depending on the prior year’s shipments.
But market support makes shipping work better. States should facilitate use of efficient and practical tools—such as marketing websites and pick-and-pack warehouses—that have developed around direct shipping. Recently, these tools have come under fire with investigations in both California and Virginia. But wineries aren’t trying to do anything unreasonable here. Virtually every industry is allowed to use market aggregators that make the consumer experience for finding niche products better. The wine industry’s goal isn’t to make wine deliveries less secure or accountable, it’s to unlock demand and facilitate fulfillment.
Most states now recognize that shipping can be safely regulated. With new and simpler regulatory models wineries can demonstrate that smarter laws mean better enforcement. States always look to each other for guidance, and nothing relieves administrative concern like a system that functions.
For this reason, state regulators could be real partners in this process. They are as familiar with the problems of winery shipping as wineries themselves and would likely welcome legal refinements that could shift scarce agency resources to ensuring their shipping laws are followed. By working with state ABCs to streamline and reduce the cost of administrative oversight, wineries can build momentum for modifying state shipping laws. We could also ensure that the models that are established work both for regulators and the regulated industry.
Most critically, wineries need to stay involved in the policymaking process and understand the arguments for supporting refinement. To get their voices heard, wineries must speak with the strength of their grassroots, a clear voice, and irrefutable logic. As any winery that has been through the last decade knows, this is the only way to ensure that winery policy works better.
by Cary M. Greene, Esq.
Virginia ABC Offers Interim Solutions for Wineries Shipping Through Third Party Service Providers
December 4th, 2009
On November 19, Terri Beirne, Wine Institute’s Eastern Counsel, met with the Virginia ABC Board, their Director, and representatives of Wine America and the Virginia wineries to continue discussions about the July Circular Letter 09-05 prohibiting direct shippers from using any third party service providers. Despite earlier indications, the Board has no plans to issue additional circulars on this issue. They suggested that a statutory change is essential to reinstate use of pick and pack/fulfillment warehouse and other third party service providers by Virginia licensees. They also offered to work with industry to craft legislation for the 2010 Virginia General Assembly Session which starts on 1/13/10 and concludes on 3/13/10.
However, the VA ABC offered two interim solutions for Wine Institute members until the law can be changed. Nothing in Virginia law currently prevents direct shipper licensees from obtaining two (2) direct shipper licenses with two different addresses, even though a second location is not owned or controlled by the licensee. Therefore, if a winery sends wine from BOTH their tasting room and a fulfillment warehouse, it can keep a current direct shipper license intact and secure a second one with the address of their fulfillment facility, from where wine can also be shipped. The Virginia direct shipper license application fee is $65 and the annual license fee is $65. Separate tax payments and reports associated with each licenses would have to be filed.
Additionally, if the winery sends ALL wine shipments into Virginia from a pick and pack warehouse with NO shipments originating in their tasting room, the winery’s Virginia direct shippers license could be changed to list the address of the warehouse from which ALL wine will be shipped. Wineries may make such an amendment to a current license by sending a letter on winery letterhead explaining the reason for the change and including the old and new addresses to Dallas “Burnie” Gaskill, VA ABC Licensing Technician at P.O. Box 1597, Spotsylvania, VA 22553-1597. Burnie can be reached by phone at (540) 538-7838 or e-mail at dallas.gaskill@abc.virginia.gov with questions. Such letter MUST include a copy of the state license issued to the warehouse making shipments on the winery’s behalf. The letter must also contain an e-mail address for the winery, where the amended license will be sent in an electronic format.
Members can contact Annie Bones at abones@wineinstitute.org or at (415) 356-7530 with additional questions. Terri would also be pleased to talk more about this situation and can be reached at (804) 301-5505 or tbeirne@wineinstitute.org.
-Terri Cofer Beirne, Eastern Counsel, Wine Institute
Wisconsin County and Stadium Local Taxes
November 2nd, 2009
All businesses registered with the Wisconsin Department of Revenue received a notice (see below) that county and stadium taxes must be remitted beginning October 1st, 2009. Wineries shipping into Wisconsin are subject to this change. For all orders that were taken after October 1st and shipped to Wisconsin residents, wine shippers must remit the appropriate county and stadium taxes.
When filing the Wisconsin sales and use tax return, form ST-12, Schedule CT should be used to report these additional local taxes. The first sales and use tax return with local taxes is due for monthly filers in November for the month of October. For quarterly and annual filers, the first report with local taxes will come due on January 31st, 2010. Because this new rule became effective on October 1st, annual filers need only to pay the 5% state sales tax rate for the first nine months of the year, but should pay state tax and local tax for the final three months.
All Registered Retailers Must Collect Sales and Use Taxes for All Wisconsin Counties and Stadium Districts
Effective October 1, 2009, all retailers that are registered in Wisconsin to collect and remit the 5% Wisconsin state sales and use tax are also required to collect and remit the applicable county and stadium sales and use taxes for any sales that are sourced to a county or stadium district that has adopted the applicable county or stadium sales or use tax. This provision applies regardless of whether the retailer is “engaged in business” in the county or stadium district to which the sale is sourced.(Section 77.73 (3), Wis. Stats., as created by 2009 Wisconsin Act 2 and amended by 2009 Wisconsin Act 28)
Excise Taxes Rise in Two Direct Shipping States
August 14th, 2009
On September 1, 2009, excise tax rates for wine will increase in Illinois and North Carolina.
Governor Pat Quinn approved Illinois House Bill 255 on July 13, 2009. The bill increases Illinois’ excise tax on wines from $0.73 to $1.39 per gallon of wine under 20% ABV. An updated tax form for Direct Wine Shippers to report sales made on or after September 1, 2009, is already available on Illinois’ website.
Excise tax increases on alcohol were included in North Carolina’s budget bill this August. Starting September 1, North Carolina’s excise tax rates on wine will increase from $0.21 to $0.2634 per liter for wines 16% ABV and under; and from $0.24 to $0.2934 per liter for wines 16% and 24% ABV. The B-C-786 is used by licensed wine shippers use to report sales of wine and report taxes. Thie new report is not yet available online, but check North Carolina’s website on September 16 for the updated form.
As part of both states’ tax legislation, malt beverages and distilled spirits taxes will also increase next month.
Annual Filing Option Now Available for Direct Shippers in New York
July 16th, 2009
New York has recently amended its alcohol beverage tax regulations to allow certain wine distributors to file Form MT-40 (Wine Tax Return) on an annual basis rather than a monthly basis. Out-of-State wineries must be licensed by the New York State Liquor Authority as a direct shipper and submit the “Application for Annual Tax Return Filing Status for Certain Beer and Wine Manufacturers” (Form MT-38) in order to receive annual filing status. Form MT-40 should be submitted on a monthly basis until the Tax Department confirms that the request for annual filing status has been approved. Additional information can be found in the notice entitled, “Annual Filing Option Available for Certain Wine Distributors,” published by the Department of Taxation and Finance on June 24, 2009.
Form MT-38 Annual Filing Status Application
Form MT-40 (Monthly filing)
-Annie Bones, State Relations – Wine Institute
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.
Excise Taxes Updates, New York Up and North Dakota Down
April 23rd, 2009
The wine excise tax rate in New York will increase on May 1, 2009 from $0.1893 per gallon to $0.30 per gallon. Wine Institute was part of a coalition of industry members that actively opposed the NY Governor’s proposal for a wine excise tax and demonstrated the detrimental effects an excise tax increase would have on the economy. These efforts resulted in the original proposal for a $0.32 increase being reduced to only $0.1107 per gallon.
In other news North Dakota will no longer have a separate tax category for sparkling wine. Beginning July 1, 2009 sparkling wine will be taxed at $0.50 per gallon, the same rate as table wine. This is a significant decrease from the current excise tax of $1.00 per gallon of sparkling wine.
-Annie Bones, State Relations – Wine Institute
Tips for Making End of Year Reporting Easier
December 23rd, 2008
Scrooge asks: Do you have tracking numbers for all 2008 Missouri shipments? Are you ready with your TTB IDs for the products you shipped into New York? Are you aware of Wisconsin’s new electronic filing requirement? If so, will you go with the manual Free File of the XML file submission? Did all of your holiday orders ship in 2008, or will some get pushed to January?
Each year, January is a perfect storm of reporting with up to 79 different submissions for monthly, quarterly and annual tax and shipping reports, 50% more than a more typical monthly load of 53. This January brings up to 21 new (or significantly more complex) reports over last January, depending on the number of states (and cities) to which you ship. Some of these reports require extensive information that is not typically stored on an individual order basis and must be collected and tied to each shipment.
We put together a page full of tips and tricks for completing your end of year reporting as painlessly as possible. Click here to read our 5 Tips for Making End-of-Year Direct Shipping Reporting Easier.
Wisconsin Liquor Reporting: Reciprocal (9 months) + Electronic Filing (3 months)
November 21st, 2008
Effective October 1st, 2008, Wisconsin requires electronic filing for reporting shipments of wine into Wisconsin. According to Wisconsin, filing and paying taxes online is more accurate, more certain, and means better business. And, as we’ve discussed previously, it’s also green and convenient. Direct shippers must file their first excise tax report as a permitted Wine Direct Shipper electronically, and are required to file the “Wisconsin Distilled Spirits, Cider, and Wine Tax Return” (AB-130) and the “Wisconsin Winery and Direct Shipper Schedule” (AB-135). The first quarterly return includes shipments made from October 1st, 2008 through December 31st, 2008, and is due before January 15th, 2009. Also, wineries that ship to Wisconsin wholesalers must file the “Wisconsin Distilled Spirits, Cider, and Wine Tax Return” (AB-130) and the “Wisconsin Liquor Tax Multiple Schedule” (AB-131). Shipments to Wisconsin wholesalers must be filed monthly (also due by the 15th of the month), again, beginning October 1st, 2008.
There are two methods for filing the Wine Tax Return and all related schedules, electronically:
1) The Free-File filing application is available to anyone who has a Wisconsin Liquor Tax Permit Number, and you don’t have to set up a special account to start using it. Free-file will save all your data, so you can work on it as you ship orders, save it, and come back to it later. Entering the schedule information (e.g. the name of the recipient, how much wine they received) will automatically calculate the tax form. You can watch a detailed training video for more complete information on how to report using the Free File format. It’s about a half of an hour in length, and is very thorough. I had the best luck viewing the video in internet explorer. Payment options for Free-file include Electronic Funds Transfer (EFT), or a payment voucher, which you can print out and then mail in with your payment to the Wisconsin Department of Revenue. If you decide to pay your taxes via Electronic Funds Transfer (EFT), it takes about a week to process your registration, so don’t wait until the last minute. For more information about EFT payments, you can visit the Wisconsin EFT web page, or call (608) 264-9918.
2) The Liquor Tax File Transmission filing method is a quick and painless way to submit your tax return. You won’t have to hand-enter all of your data, which can save you a lot time. And just the same as Free-file, you don’t have to set up a special account, so you can begin using it immediately. This filing method does need some initial development, as it requires the creation of an XML file. If you are computer savvy, you can create this file yourself, or, if not, you could have someone that is computer savvy create it for you (ShipCompliant will provide this service to its clients, in case you were wondering). After you have saved the XML file to your computer, just upload the file using Wisconsin’s file transfer application, and wait for an immediate confirmation of receipt. The Electronic Funds Transfer (EFT) payment option is available for this filing method.
Last but not least, for those direct shippers that shipped wine to Wisconsin consumers under the old reciprocity statutes (California wineries only), don’t forget that the “Annual Reciprocal Wine Shipment Report” must be filed for shipments made from January 1, 2008 through September 30th, 2008 (and don’t forget the required dates of birth for both purchaser and recipient). This form can be submitted in paper format. Because the “Annual Reciprocal Wine Shipment Report” only includes shipments through September, it can be submitted now, or anytime before January 31st, 2009.
The WSLCB Announces Online Tax Reporting and Payment System
November 3rd, 2008
Washington State Liquor Control Board (WSLCB) just made filing monthly summary tax reports and paying taxes a little easier by providing an online tax filing option for wineries shipping to consumers and retailers in Washington. The WSLCB encourages wineries to use their Online Tax Reporting and Payment System which saves time and simplifies the tax reporting and payment process. Users can access the system 24 hours a day, view previously filed reports online and confirm tax payments have been made.
Eligible users should contact the WSLCB Beer and Wine Tax Unit at beerwinetaxes@liq.wa.gov or (360) 664-1721 for account information. The system can be accessed by visiting the WSLCB website at www.liq.wa.gov.
Annie Bones, State Relations – Wine Institute
The Lone Star State: To File Monthly or Quarterly, that is the Question
August 22nd, 2008
As was reported earlier this week, the Texas C-240 Direct Shipper’s Report will change from a monthly to a quarterly return for orders shipped after September 1st. However, we’ve received a number of questions about how to report shipments for the month of August.
August is the last month that will require a monthly return, which will report shipments to Texas consumers only for the month of August. This report is due September 15th, and should include tracking numbers for each shipment. The newly updated quarterly frequency will commence on September 1, 2008, including orders shipped from September through November, and is due December 15th. Also, please note that the new quarterly frequency is based on Texas’ fiscal year (beginning September 1st), not on the familiar calendar year (beginning January 1st), therefore the quarterly reports will be due on the following schedule: December 15th, 2008; March 15th, 2009; June 15th, 2009; etc.
Good News from Texas
August 20th, 2008
On September 1, 2008 Texas will begin requiring direct shipping reports to be submitted on a quarterly basis. Reports will be due within 15 days of the completion of every 3 month quarter. Currently, direct shippers must file a report and pay taxes every month. The new report will no longer require direct shippers to report the common carrier tracking number for each shipment, the name of the common carrier will be sufficient.
All permit holders have been mailed a copy of the Quarterly Direct Shipper’s Report by the Texas Alcohol Beverage Commission and the form will soon be available on the TABC and Wine Institute website. The last monthly reporting period is August 2008. Shipments sent on or after September 1, 2008 should be included in the quarterly report.
Annie Bones, State Relations – Wine Institute
Another Paper Return Bites the Dust: Required Electronic Filing in New York (Due July 15th)
July 10th, 2008
On July 1st, 2008, New York announced that their semi-annual “New York Wine Manufacturer’s Report of All Wine Directly Sold and Shipped” is required to be filed online. Shipments made from January 1, 2008 to June 30, 2008 must be reported to the New York Liquor Authority by July 15th, 2008. Online submission of the report consists of emailing data files, in a .csv or .xls format to Direct.Shipment@abc.state.ny.us.
Even though the new reporting format was forced upon direct shippers rather abruptly, for many, filing the Wine Manufacturer’s Report electronically is a much more reasonable request than the old paper format. Because the old paper format contained only twelve rows per page on which to report detailed order information (one product per row, per shipment), the report was sometimes more than 500 pages long! That’s some serious paper waste.
Information that is reported in the new electronic format is very similar to the information reported in the old paper format. Among details to be reported via the data file: product name, COLA numbers for each product shipped, quantity shipped, price paid by the purchaser, the name and address of the purchaser, and the name and address of the common carrier.
You can view further information on the new requirement and New York’s instructions for submission on the New York State Liquor Authority’s website. Remember, the use of paper forms to submit the required information is no longer permitted. All reports containing the required information must be submitted by way of a computer data file.
Illinois Offers a Bit of Green for Direct Wine Shippers
July 2nd, 2008
For those of you that have started shipping to Illinois under their new permit system, your first round of reporting will come due this month. Fortunately, Illinois makes it easy to report your shipments and pay taxes. Electronic filing and payment is available for the Liquor Direct Wine Shipper Return (RL-26-W), and the Sales and Use Tax Return (ST-1). As we discussed in an earlier post, electronic filing is better for the environment, and it saves you printing and mailing costs; that’s two shades of green!
Before you begin the process for Illinois electronic filing, you will need your Illinois Business Tax number (IBT), your PIN, your payment information, and you will of course need to know how much tax you owe. You should have received your PIN when you registered with the Illinois Department of Revenue. If you have not received your PIN, or do not know what it is, you can contact the Department of Revenue at 217-782-6045, and they will provide you with your PIN.
To start electronic filing for the ST-1, click here, and then click “start filing.” To begin electronic filing for the RL-26-W, click here, then click, “Start Using Webfile.” You can save progress and view submitted reports up to a year after submission.
Washington: Making Change, Streamlined Style
June 13th, 2008
On July 1st, 2008, when Substitute Senate Bill 5089 takes effect, Washington will join twenty-one other states that have conformed to the “Streamlined Sales and Use Tax Agreement”. The bill will change the way retail sales tax is collected for some Washington businesses. Beginning July 1st, 2008, any business with nexus in Washington must pay sales tax based on the destination of the shipped order. Previously, Washington businesses that shipped orders to Washington residents could pay sales tax based on where the order was originating from, making local taxes fairly easy to calculate.
The new taxing regulation requires Washington wineries to pay local taxes to every destination to which they ship (via a single sales/use tax return). This could be a bit of a jolt for Washington wineries. With over 300 different tax rates and location codes, based on special districts that cannot be defined solely by city and county designations, filling out the periodic tax return could become significantly more difficult.
Out-of state wineries will see no changes in their tax payments. Destination-based sales tax in Washington should be nothing new for them; out-of-state wineries have had to pay destination-based sales tax since July 1st, 2006, when the Wine Shipper’s License first became available.
If you are a Washington business that ships or delivers goods, be sure to check the Washington DOR’s website for useful information about the change. On this page, you can use a number of different tax lookup tools as well as watch online tutorials.
