Texas and North Carolina revise reporting requirements for alcohol licensees
Texas Requires More Frequent DTC Reporting, adds Tracking Number Requirement
Texas wants to hear from all out of state direct wine shippers. And for those that have already been reporting, Texas wants to hear from you more frequently. Prior to 2019, only larger wine shippers needed to report either on a quarterly or annual basis. But as of 2019, an out of state winery that ships less than 5,000 gallons annually must report quarterly using form C-240 QTR. Those shipping 5,000 gallons or more annually must report monthly using the new form C-240 MO. These reports are due the month following the end of a reporting period, on the 15th. The annual report, form C-240 YR has been eliminated to report any shipments in 2019.
Texas also jumped on the trend of requiring common carrier tracking numbers on the reports with these changes. Effective this month, the name of the carrier and the tracking number for each shipment must be included on the DTC reports.
North Carolina Revises Reporting Requirements for DTC and Wholesale Sales
The North Carolina Department of Revenue (NCDOR) now requires suppliers that sell to wholesalers and suppliers that sell to consumers to use different forms to report and pay their alcohol beverage taxes.
Wholesale: Nonresident Wine Vendor Permit holders must report shipments to North Carolina wholesalers each month using form B-C-788, “Nonresident Wine Vendor Monthly Report For Transactions to N.C. Wine Wholesalers, Importers, or Bottlers”. The report is due on the 15th day of the month following shipments.
DTC: Wineries that hold a North Carolina Wine Shipper Permit must use the Wine Shipper Permittee Annual Excise Tax Return, form B-C-786. This return must be filed, even if no sales tax is due. Remember, wineries that are both wholesalers and direct to consumer shippers in North Carolina must file both of these reports.
For more detail on these changes, please see Wine Institute’s posts on Texas and North Carolina.
Also, a reminder that you can always find the rules, links to permit and reporting forms, tax rates, and lots of other information on the Wine Compliance Rules Portal. Below are links to the specific pages.
North Carolina DTC
North Carolina Wholesale
The 2021 sales tax changes report: midyear update
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