2021 21LSO-0538
STATE OF WYOMING
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
1 AN ACT relating to alcoholic beverages; providing for
2 assessment of the state alcoholic beverage markup on wine
3 sold directly to consumers by wineries and out of state
4 shippers; and providing for an effective date.
5
6 Be It Enacted by the Legislature of the State of Wyoming:
7
8 Section 1. W.S. 12-2-204(d)(v) is amended to read:
9
10 12-2-204. Out-of-state shipment of manufactured wine;
11 license; fees; restrictions; conditions.
12
13 (d) Any out-of-state shippers licensed pursuant to
14 this section shall:
15
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1 (v) Remit a tax of twelve percent (12%)
2 seventeen and six-tenths percent (17.6%) of the retail
3 price for each shipment of manufactured wine to the liquor
4 division. Each out-of-state shipper shall file a monthly
5 report with the liquor division and include a copy of the
6 invoice for each shipment of manufactured wine and remit
7 any tax due. The report shall be filed with the liquor
8 division not later than the tenth of the month following
9 the month in which the shipment was made. Any report filed
10 late with the liquor division shall be subject to a late
11 filing fee of twenty-five dollars ($25.00);
12
13 Section 2. W.S. 12-4-414, as created by 2021 House
14 Bill 0013, by creating a new subsection (g) is amended to
15 read:
16
17 12‑4‑414. Winery permits; authorized; conditions;
18 satellite winery permits; direct shipment of wine; fees;
19 off-premises permits.
20
21 (g) Any person holding a winery permit issued
22 pursuant to this section shall remit to the liquor division
23 a tax of seventeen and six-tenths percent (17.6%) of the
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1 retail price for manufactured wine sold under subsection
2 (d) of this section and for each shipment of manufactured
3 wine sold under subsections (e) and (f) of this section.
4 Each winery to which this subsection applies shall file a
5 monthly report with the liquor division and include a copy
6 of the invoice for each sale of manufactured wine and remit
7 any tax due. The report shall be filed with the liquor
8 division not later than the tenth day of each month
9 following the month in which the sale was made. Any report
10 filed late with the liquor division shall be subject to a
11 late filing fee of twenty-five dollars ($25.00).
12
13 Section 3. This act is effective July 1, 2021.
14
15 (END)
3 HB0185


Statutes affected:
Introduced: 12-2-204, 12-4-414