Issue link: http://winesandvines.uberflip.com/i/1199982
2 0 1 9 2020 446 © 2020 Wines & Vines Directory BY USING THE WINES & VINES DIRECTORY/BUYER'S GUIDE, YOU AGREE TO NOT REPRODUCE, DUPLICATE, COPY, SELL OR RESELL FOR ANY PURPOSE. DIRECT SHIPPING REGULATIONS ANNUAL SHIPPING REORT ONSITE PERMIT REQUIRED ALLOWED PERMIT REQUIRED PERMIT REQUIRED PERMIT REQUIRED OFFSITE PERMIT REQUIRED ALLOWED PERMIT REQUIRED PERMIT REQUIRED PERMIT REQUIRED DIRECT SHIPPING EXCEPTIONS Individuals may receive up to 1 case of combined offsite and onsite wine purchases per month There are 14 dry areas within West Virginia. Dry Cities: Bethany, Capon Bridge, East Bank, Fort Gay, Wayne, Worthington Dry Counties: Calhoun, Grant, Jackson, Lincoln, Pocahontas, Roane, Upshur, Wetzel. Volume limits apply. Individuals may receive up to 108 Liters of combined offsite and onsite wine purchases per year. Households may receive up to 36 Liters of combined offsite and onsite wine purchases per year. CARRIERS FedEx, UPS FedEx, UPS FedEx, UPS FedEx, UPS FedEx, UPS PERMIT REQUIREMENTS A permit is required for offsite and onsite shipments. Application is $20. Permit is $100. Renew every year. None A permit is required for offsite and onsite sales. Cost varies ($150-$250) depending upon ABV of alcohol shipped. Renew annually. A permit is required for offsite and onsite sales. Cost is $200. Renew every 2 years. A permit is required for offsite and onsite sales. Cost is $50. Renew every year. DISTRIBUTOR RELATIONSHIP None None None None Must offer to sell to the Liquor Division at wholesale prices, after shipping 90 Liters of a particular wine BRAND/LABEL REGISTRATION REQUIREMENT None None Label registrations are required. Cost is $100 per brand. None None SOLICITATION GUIDELINES If a licensee solicits WA consumers to engage in interstate wine shipment, they must include an endorsement number None None None None SALES TAX REQUIRED 6.50%. Local sales tax rates apply. None 6.00% sales tax + 5.00% municipality tax for wine sales. Local sales tax rates apply. 5.00%. Local sales tax rates apply. 12% liquor mark up tax ap- plies to wine. 4% plus local sales tax may also apply. EXCISE TAX REQUIRED Yes None Yes Yes Yes ADDITIONAL REPORTING REQUIRED None None None None None AGE VERIFICATION REQUIREMENTS No No No Yes No NOTABLE CHANGES IN 2019 Washington D.C. 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 Wyoming adopted economic nexus rules effective February 2019. DtC shippers who exceed the $100,000 annual sales threshold will be liable for the states sales tax on top of the 12% markup fee. WASHINGTON WASHINGTON, D.C . WEST VIRGINIA WISCONSIN WYOMING DIRECT SHIPPING REGULATIONS STATE-BY-STATE DIRECT SHIPPING © 2019, ShipCompliant, All Rights Reserved