§281-33.6 - Direct shipment of wine by wineries.
§281-33.6 Direct shipment of wine bywineries. (a) Any person holding:
(1) A general excise tax license from the departmentof taxation; and
(2) Either:
(A) A class 1 or class 16 license tomanufacture wine under section 281-31; or
(B) A license to manufacture wine issued byanother state,
may pay any applicable fees and obtain a direct wineshipper permit from the liquor commission of the county to which the wine willbe shipped authorizing the holder to directly ship wine to persons in the countypursuant to this section.
(b) The holder of a direct wine shipper permitmay sell and annually ship to any person twenty-one years of age or older inthe county that issued the permit, no more than six nine-liter cases of wineper household for personal use only and not for resale, and shall:
(1) Ship wine directly to the person only incontainers that are conspicuously labeled with the words:
"CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE21 YEARS OR OLDER REQUIRED FOR DELIVERY.";
(2) Require that the carrier of the shipment obtainthe signature of any person twenty-one years of age or older before deliveringthe shipment;
(3) Report no later than January 31 of each year tothe liquor commission in each county where a direct wine shipper permit is held,the total amount of wine shipped to persons in the county during the precedingcalendar year;
(4) Pay all applicable general excise and gallonagetaxes. For gallonage tax purposes, all wine sold under a direct wine shipperpermit shall be deemed to be wine sold in the State; and
(5) Be subject to audit by the liquor commission ofeach county in which a permit is held.
(c) The holder of a license to manufacturewine issued by another state may annually renew a direct wine shipper permit byproviding the liquor commission that issued the permit with a copy of thelicense and paying all required fees. The holder of a class 1 or class 16license to manufacture wine under section 281-31 may renew a direct wineshipper permit concurrently with the class 1 license by complying with allapplicable laws and paying all required fees.
(d) The sale and shipment of wine directly toa person in this State by a person that does not possess a valid direct wineshipper permit is prohibited. Knowingly violating this law is a misdemeanor.
(e) The liquor [commission] in each county mayadopt rules and regulations necessary to carry out the intent and purpose ofthis section. [L 2006, c 227, §1; am L 2008, c 163, §2]