A report of all sales to Oregon wholesalers is due to the Privilege Tax Department by the 20th of the month, covering sales during the preceding month. Formerly a copy of each invoice covered by the report was required with paper reports, and paper reports were not required if there are no shipments in a given month. Beginning with the report for January 2021 shipments, online reporting is required for Certificate of Approval licensees. Copies of invoices are no longer required; instead licensees must enter or upload line-item data for each shipment. Reports are required for months in which no shipments were made. [OLCC Privilege Tax Online FAQs accessed online 12/10/2020.] If the reports are not submitted and the tax[…]
Suppliers are required to furnish copies of all invoices to the Department of Revenue at the time of sale. Suppliers are considered to be in compliance with the requirement if they mail or email copies of invoices by the 20th of the month following shipment. If the Department determines that a supplier has failed to do so, it will instruct all applicable Arizona wholesalers not to accept any shipments of alcoholic beverages from the supplier for one (1) year. [AZ Law, Title 42, Chapter 3, Article 8, Section 42-3352 and AZ Regulations, Title 15, Chapter 3, Article 4, Sections R15-3-403 and R15-3-407.] Wineries that ship to Arizona consumers as well as to Arizona distributors may report their wholesale shipments along[…]
8.1 Shipping reports All reports must be postmarked on the day it is due or submitted electronically by 10:00 PM on due date. E-filers must finish the payment transaction and receive a confirmation number in order for their WSLCB report submission to be complete. The Board recommends submitting electronically at least one day prior to the due date to ensure completion of the e-payment process. Penalties will accrue at 2% per month on all unpaid balances. 8.1.1 Certificate of Approval Holders A report must be filed monthly with the Liquor Control Board by the 20th of the month covering sales made to Washington wholesalers during the previous month. However, Wineries, Wine Certificate of Approval holders, and Wine Shipper licensees who[…]
A report of all shipments to Montana wholesalers during any given month must be filed with the Department of Revenue by the 15th of the following month. Reports may be filed on-line at the Liquor Control Division website via TAP. To file on paper, Form WSM must be filed for shipments of wine to Montana wholesalers. Out-of-state wineries shipping to Montana retail licensees must file Forms WIT and WIT-3, and hard cider manufacturers must file Form HCT. These reports must be filed on-line.
A report of all shipments to Montana wholesalers during any given month must be filed with the Department of Revenue by the 15th of the following month. Reports may be filed on-line at the Liquor Control Division website via TAP. To file on paper, Form WSM must be filed for shipments of wine to Montana wholesalers. Out-of-state wineries shipping to Montana retail licensees must file Forms WIT and WIT-3, and hard cider manufacturers must file Form HCT.
8.1 Winegrowers 8.1.1 Sales Within the State For sales of wine and California brandy, tax returns must be filed with the California Department of Tax and Fee Administration (CDTFA) by the 15th day of the month following the end of the reporting period in which shipment was made. Wineries report monthly, quarterly, or annually, depending on the size of their removals. 8.1.2 Sales Outside the State Exports of wine from California and sales of wine for use outside the state shipped via common carriers must be reported on CDTFA Form 259 by the 15th day of the month following the month in which shipment was made. [CA State Board of Equalization Regulations, Title 18, Division 2, Chapter 6, Article 4,[…]
When a sale is made to a wholesaler, two (2) copies of the invoice must be sent to the wholesaler. By the 15th of each month, all outstate sellers must submit a report of sales for the preceding month, along with copies of the invoices or a computer generated report containing invoice information. Michigan wholesalers must report their purchases by the 15th of each month, and pay the excise taxes due. [MI Regulations, R 436.1720, Rule 20.] Note: Even if there were no sales, the report still must be sent. Direct shippers must file a quarterly report by no later than January 15, April 15, July 15 and October 15 each year. [MI Regulations, Section R 436.1720, Rule 20.]
Monthly reports covering shipments made to North Carolina wine wholesalers are due to the North Carolina Department of Revenue Tax Division no later than the 15th of the month following the month in which the transactions occurred. Reports are timely if received or postmarked on or before the due date, or the next business day if the due date falls on a weekend or holiday. All invoices must be listed, but copies need not be provided. Any credit memorandums issued must be included on the report as well. A report noting “No transactions” must be submitted for any month in which there were no shipments. Prescribed forms may be requested from the Division. [NC Taxation Law, Chapter 105, Subchapter I,[…]
Monthly reporting is not required.
Non-resident seller licensees are required to file monthly reports of all alcoholic beverages other than beer with the Oklahoma Tax Commission on or before the 10th of the month covering sales made to Oklahoma wholesalers during the preceding calendar month. The report must be accompanied by duplicate original copies of each invoice, manifest, bill of lading, or other documents showing the details of all shipments to Oklahoma wholesalers during the previous calendar month. Report and the tax due must be remitted electronically. [OK Law, Title 37A, Chapter 5, Section 5-101.] A true copy of the bill of lading or invoice must be promptly sent to both the Oklahoma Tax Commission and the ABLE Commission immediately following shipment of alcoholic beverages[…]