Wyoming and Arkansas Amend Direct-to-Consumer Laws

The Governor of Wyoming signed H47 into law on Feb. 25, 2015, doubling the amount of wine a licensed direct shipper can ship to any one address during a 12-month period from 18 liters (2 cases) to 36 liters (4 cases). The bill becomes effective on July 1, 2015. Prior to sending any direct shipment to a Wyoming address, out-of-state shippers are required to file an application with the Department of Revenue Liquor Division and pay an annual license fee of $50. Licenses are valid from July 1 to June 30 of the following year.

Legislation, S.B. 230, imposing local sales and use taxes on wines shipped to Arkansas consumers under the on-site direct-to-consumer shipping statute, was signed by Governor Hutchinson on March 5, 2015. S.B. 230 removes the provision under the current law that provides that a winery does not have to collect any local Arkansas sales or excise tax imposed by a municipality, town or other political subdivision on direct shipments of wine. As a result, direct shippers must collect local sales tax, in addition to the $0.75 per gallon wine excise tax, 6.5% state sales tax and 3% liquor sales tax effective July 1, 2015.

The local tax rates will be in the Tax Tool and incorporated into third-party venders’ software systems prior to the July deadline. Wine Institute members can use the Tax Tool, developed by ShipCompliant, to look up the on-site and off-site sales and excise tax rates for direct-to-consumer sales for every jurisdiction in the U.S.