September 30, 2009 | Matthew Mann
A quick reminder that Wisconsin drops reciprocity effective October 1, 2008. In doing so, it joins the growing list of states allowing consumer direct shipment of wine with a direct shipper permit. This opens direct shipments to permitted wineries in every state instead of just those in the shrinking number of reciprocal states, which is now down to just New Mexico and Iowa. Details will be available in the State Shipping Laws section of REthink Compliance effective October 1st. The permit application is available at the state website: www.dor.state.wi.us/. Below is an excerpt from the bill’s legislative analysis outlining the basics.
This bill repeals the reciprocal agreement system for authorizing interstate wine shipments directly to consumers and replaces it with a new permit system available for both interstate and intrastate shipments of wine directly to consumers. The bill requires DOR (Department of Revenue) to issue a new permit called a direct wine shipper’s permit that authorizes the permittee to ship wine directly to an individual in this state who is of the legal drinking age, who acknowledges receipt of the wine shipped, and who is not intoxicated at the time of delivery. A direct wine shipper’s permit may be issued to any person that manufactures and bottles wine on premises covered by a winery, manufacturer’s, or rectifier’s permit issued by DOR, a winery permit issued by another state, or a federal winery permit. Containers of wine shipped to an individual in this state must be clearly labeled to indicate that the package may not be delivered to an underage person or to an intoxicated person. No individual may resell, or use for a commercial purpose, wine that the individual receives by direct shipment under the permit. No individual in this state may receive more than 108 liters of wine annually that is shipped under authority of the permit. Holders of direct wine shippers’ permits must report quarterly to DOR specified information related to wine shipments made under authority of the permit and must include the amount of the occupational tax in the sales price of the wine and pay the sales or use tax on the sale of the wine shipped under authority of the permit.