![]() Alcoholic Beverages Tax Return, Form O-255 - File Online.Alcoholic Beverage Tax Return, Form O-255- for periods on or after.Form OR-131 Instructions for Preparing a Surety Tax Bond.Application for Small Winery Certificate - REG 15 (annual production less than 55,000 gallons during the preceding calendar year).REG-1 Addendum D, Alcoholic Beverages Tax (Rev.Register Online for Sales and Use Tax (Reg.Liquor Brand Label Registration Amendment Form.Liquor Brand Label Application (online).Liquor Brand Label Registration Application and Instructions (paper).Application for Out-of-State Shipper’s Permit.SN 2005(6) Legislation Affecting the Direct Shipment of Wine to State Residents.Wine sold and shipped directly to a person must be shipped in containers that are conspicuously labeled with the words: “Contains alcohol: Signature of person 21 years of age or older required for delivery.”.§30-18a to prohibit sales of wine below cost by permittees, effective July 1, 2019. When advertising or offering wine for direct shipment to a consumer in this state via the internet or any other on-line computer network, the manufacturer must clearly state its liquor permit number.The permit holder must submit a report detailing sales and shipments to CT consumers to the Department of Consumer Protection.The excise tax rate on still wine 21% or less produced by a winery to which a Small Winery Certificate has been issued is 20¢ per wine gallon (rather than the regular tax rate of 79¢). Wineries that produce not more than 55,000 gallons of still wine during a calendar year may apply for a Small Winery Certificate (File Form REG-15).There is a $100 fee for registering to collect sales and use tax. Applicants must register with DRS for a Sales Tax Permit online (Form Reg 1) and then complete Reg-1 Addendum D to register for an Alcoholic Beverages Tax account.The amount of the bond is $500 for a winery that produces not more than 100,000 gallons, otherwise, the amount of the bond is $2000. Applicants must file a Surety Bond (Form OR-131) with Department of Revenue Services (DRS).An Out-of-State Shipper’s Permit is required for on-site and off-site sales to consumers in CT. ![]()
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