HB0185 Wine-assessment on direct sales and shipment.

Plain English Breakdown

The candidate explanation accurately reflects the content provided in the official source material. No claims were removed or materially narrowed as they all matched the official text.

Wine Tax on Direct Sales and Shipments

The bill requires wineries and out-of-state shippers to pay a tax of 17.6% of the retail price for wine sold directly to consumers, with monthly reporting requirements and late fees.

What This Bill Does

Requires wineries that sell wine directly to customers in Wyoming to pay a tax of 17.6% of the retail price for each sale.

Requires out-of-state shippers who send wine to Wyoming to also pay this same tax on their shipments.

Necessitates monthly reports from both wineries and out-of-state shippers, including invoices and any taxes due.

Imposes a late filing fee of $25 if the report is submitted after the 10th day of each month.

Who It Names or Affects

Wineries that sell wine directly to consumers in Wyoming

Out-of-state shippers who send wine to customers in Wyoming

Terms To Know

Retail price

The final selling price of the wine to the consumer.

Late filing fee

A penalty charged for submitting reports after their due date.

Limits and Unknowns

The bill was marked as inactive, meaning it did not pass during its current session.

It specifies an effective date of July 1, 2021, but since the bill is inactive, this date may no longer be relevant.

Bill History

2021-04-07 House

H:Died in Committee Returned Bill Pursuant to HR 5-4

2021-03-22 House

H No report prior to CoW Cutoff

2021-03-03 House

H Introduced and Referred to H07 - Corporations

2021-03-02 House

H Received for Introduction

2021-03-01 LSO

Bill Number Assigned

Current Bill Text

Read the full stored bill text

21LSO-0538
2021
STATE OF WYOMING
21LSO-0538
Numbered
2.0

HOUSE BILL NO. HB0185

Wine-assessment on direct sales and shipment.

Sponsored by: Representative(s) Duncan, Hunt and Zwonitzer and Senator(s) Landen and Pappas

A BILL

for

AN ACT relating to alcoholic beverages; providing for assessment of the state alcoholic beverage markup on wine sold directly to consumers by wineries and out of state shippers; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1
.

W.S. 12
‑
2
‑
204(d)(v) is amended to read:

12
‑
2
‑
204.

Out
‑
of
‑
state shipment of manufactured wine; license; fees; restrictions; conditions.

(d)

Any out
‑
of
‑
state shippers licensed pursuant to this section shall:

(v)

Remit a tax of
twelve percent (12%)
seventeen and six
‑
tenths percent (17.6%)
of the retail price for each shipment of manufactured wine to the liquor division. Each out
‑
of
‑
state shipper shall file a monthly report with the liquor division and include a copy of the invoice for each shipment of manufactured wine and remit any tax due. The report shall be filed with the liquor division not later than the tenth of the month following the month in which the shipment was made. Any report filed late with the liquor division shall be subject to a late filing fee of twenty
‑
five dollars ($25.00);

Section 2.
W.S. 12-4-414, as created by 2021 House Bill 0013, by creating a new subsection (g) is amended to read:

12‑4‑414.

Winery permits; authorized; conditions; satellite winery permits; direct shipment of wine; fees; off
‑
premises permits.

(g)

Any person holding a winery permit issued pursuant to this section shall remit to the liquor division a tax of seventeen and six
‑
tenths percent (17.6%) of the retail price for manufactured wine sold under subsection (d) of this section and for each shipment of manufactured wine sold under subsections (e) and (f) of this section. Each winery to which this subsection applies shall file a monthly report with the liquor division and include a copy of the invoice for each sale of manufactured wine and remit any tax due. The report shall be filed with the liquor division not later than the tenth day of each month following the month in which the sale was made. Any report filed late with the liquor division shall be subject to a late filing fee of twenty
‑
five dollars ($25.00).

Section 3
.

This act is effective July 1, 2021
.

(END)

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HB0185