Issue link: http://winesandvines.uberflip.com/i/1199982
2 0 1 9 2 020 BY USING THE WINES & VINES DIRECTORY/BUYER'S GUIDE, YOU AGREE TO NOT REPRODUCE, DUPLICATE, COPY, SELL OR RESELL FOR ANY PURPOSE. © 2020 Wines & Vines Directory 439 DIRECT SHIPPING REGULATIONS ANNUAL SHIPPING REORT Potential Felony for Non-Compliance IDAHO ILLINOIS INDIANA IOWA HAWAII This directory does not contain and is not intended to deliver legal advice. Information is up to date as of October 1, 2019. For continuously updated information go to www.shipcompliant.com PERMIT REQUIRED PERMIT REQUIRED PERMIT REQUIRED PERMIT REQUIRED PERMIT REQUIRED ONSITE PERMIT REQUIRED PERMIT REQUIRED PERMIT REQUIRED PERMIT REQUIRED PERMIT REQUIRED OFFSITE Households may receive up to 6 cases of combined offsite and onsite wine purchases per year Individuals may receive up to 24 cases of combined offsite and onsite wine purchases per year. Individuals may receive up to 12 cases of combined offsite and onsite sales per year. Potential Felony for Non- Compliance. As of July 1, 2015 a previous visit to the winery is no longer required. It must be verifiable that the consumer is 21, and has an Indiana address, and that the wine purchased will be for personal use. Volume limits apply. DIRECT SHIPPING EXCEPTIONS FedEx, UPS FedEx, UPS FedEx, UPS FedEx, UPS FedEx, UPS CARRIERS A shipping permit is required for each of the four counties of Hawaii. Cost is $120 for Honolulu county; cost is $48 for each of the counties of Maui, Hawaii and Kauai. Renew annually. A permit is required for offsite and onsite sales. Cost is $50. Must be renewed annually ($25 renewal fee). A permit is required for off- site and onsite sales. Cost is $200 - $1500 (varies, based on production volume and online or paper application). Permitees must also indicate any fulfillment houses they use at time of application A permit is required for offsite and onsite sales. Cost is $100. Renew annually by July 1st. A permit is required for offsite and onsite shipments. The cost is $25. Renew every year. A $5,000 bond is also required. PERMIT REQUIREMENTS None None None Distributor relationship prohibited within 120 days prior to applying for a Direct Wine Seller's Permit; and thereafter. None DISTRIBUTOR RELATIONSHIP None None Label registration is required; cost is $0. None None BRAND/LABEL REGISTRATION REQUIREMENTS None None None None None SOLICITATION GUIDELINES 4.00% for Hawaii, Kauai, and Maui. 4.50% for Honolulu. 6.00% state tax. 6.25% 7.00% None SALES TAX REQUIRED Yes Yes Yes Yes Yes EXCISE TAX REQUIRED Annual reporting due; separate reports due for each of the 4 counties. Annual reporting; due before January 31st. Fulfillment houses must file an annual report to the ILCC detailing shipments they facilitated in the previous year. None None ADDITIONAL REPORTING REQUIRED No No No Yes No AGE VERIFICATION REQUIREMENTS Iowa does not inherently require DtC shippers to collect sales tax, but has adopted economic nexus rules, which may extend sales tax liability to many more DtC shippers NOTABLE CHANGES IN 2019