Form R-8695 Application for Authority to Make Direct Shipments of Wines to Louisiana Consumers - Louisiana

Form R-8695 or the "Application For Authority To Make Direct Shipments Of Wines To Louisiana Consumers" is a form issued by the Louisiana Department of Revenue.

Download a PDF version of the Form R-8695 down below or find it on the Louisiana Department of Revenue Forms website.

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R-8695 (7/18--revised 8/15/2018)
Mail To:
Louisiana Department of Revenue
Application for Authority to Make
P.O. Box 201
Direct Shipments of Wines to
Baton Rouge, LA 70821-0201
Louisiana Consumers
Phone: (855) 307-3893
Email:
excise.inquiries@la.gov
Date of Application
(mm/dd/yyyy)
Filing Period
6/30/2019
July 1, 2018 through June 30, 2019
PLEASE PRINT OR TYPE
LA Revenue Account Number
Federal Employer ID No.
Legal Name of Business
Trade Name of Business
Mailing Address
Location Address
City
State
ZIP
City
State
ZIP
Contact Person
Title
Telephone
Email Address
ONLY ONE
Check
box that best describes your business:
Annual Fee Due
150.00
Wine producer domiciled outside of Louisiana (Annual fee of $150)
1.
1.
$
150.00
2.
Manufacturer domiciled outside of Louisiana (Annual fee of $150)
2.
$
1,000.00
Retailer domiciled outside of Louisiana (Annual fee of $1,000)
3.
3.
$
4.
Amount Due. (Enter the amount from either Line 1, 2, or 3 here)
Make payment payable to the Louisiana Department of Revenue
4.
$
NOTE: You must have been issued the equivalent of a wine producer, manufacturer, or retailer license by your home state. A
copy of that license must accompany this application.
Declaration
I hereby apply for authorization to make direct shipments of sparkling and/or still wines to consumers in Louisiana. I agree to pay all excise and sales
and use taxes assessed by the State of Louisiana. I agree to file a monthly return listing all direct shipments to Louisiana consumers and remitting the
applicable taxes by company check or electronic funds transfer. I further agree to observe all requirements concerning direct shipments, as specified
in the instructions for this form. I acknowledge that Louisiana law provides for a civil penalty of $25,000 for violation of those requirements. I am not a
party to any direct or indirect agreement with a Louisiana registered wholesale dealer as defined by item number one in the instructions for this form.
Payment of the annual fee is included with this application.
Signature
Date
(mm/dd/yyyy)
Print Preparer’s Name
Preparer’s Signature
Date
(mm/dd/yyyy)
PAID
Check
if Self-employed
PREPARER
Firm’s Name
Firm’s FEIN
USE ONLY
Firm’s Address
Telephone
PTIN, FEIN, or LDR Account Number
of Paid Preparer
For Office
Use Only.
8730
R-8695 (7/18--revised 8/15/2018)
Mail To:
Louisiana Department of Revenue
Application for Authority to Make
P.O. Box 201
Direct Shipments of Wines to
Baton Rouge, LA 70821-0201
Louisiana Consumers
Phone: (855) 307-3893
Email:
excise.inquiries@la.gov
Date of Application
(mm/dd/yyyy)
Filing Period
6/30/2019
July 1, 2018 through June 30, 2019
PLEASE PRINT OR TYPE
LA Revenue Account Number
Federal Employer ID No.
Legal Name of Business
Trade Name of Business
Mailing Address
Location Address
City
State
ZIP
City
State
ZIP
Contact Person
Title
Telephone
Email Address
ONLY ONE
Check
box that best describes your business:
Annual Fee Due
150.00
Wine producer domiciled outside of Louisiana (Annual fee of $150)
1.
1.
$
150.00
2.
Manufacturer domiciled outside of Louisiana (Annual fee of $150)
2.
$
1,000.00
Retailer domiciled outside of Louisiana (Annual fee of $1,000)
3.
3.
$
4.
Amount Due. (Enter the amount from either Line 1, 2, or 3 here)
Make payment payable to the Louisiana Department of Revenue
4.
$
NOTE: You must have been issued the equivalent of a wine producer, manufacturer, or retailer license by your home state. A
copy of that license must accompany this application.
Declaration
I hereby apply for authorization to make direct shipments of sparkling and/or still wines to consumers in Louisiana. I agree to pay all excise and sales
and use taxes assessed by the State of Louisiana. I agree to file a monthly return listing all direct shipments to Louisiana consumers and remitting the
applicable taxes by company check or electronic funds transfer. I further agree to observe all requirements concerning direct shipments, as specified
in the instructions for this form. I acknowledge that Louisiana law provides for a civil penalty of $25,000 for violation of those requirements. I am not a
party to any direct or indirect agreement with a Louisiana registered wholesale dealer as defined by item number one in the instructions for this form.
Payment of the annual fee is included with this application.
Signature
Date
(mm/dd/yyyy)
Print Preparer’s Name
Preparer’s Signature
Date
(mm/dd/yyyy)
PAID
Check
if Self-employed
PREPARER
Firm’s Name
Firm’s FEIN
USE ONLY
Firm’s Address
Telephone
PTIN, FEIN, or LDR Account Number
of Paid Preparer
For Office
Use Only.
8730
R-8695i (7/18--revised 8/15/2018)
Requirements for Direct Shipments of Wines to Louisiana Consumers
For the purposes of making direct shipments of wines into Louisiana, below are the applicable definitions as found in Louisiana Revised
Statues, Title 26:
“Manufacturer” means any person, other than a wine producer, who personally or through any agent, engages in the making,
blending, rectifying, or processing of any alcoholic beverage in Louisiana; engages in the making, blending, rectifying, or pro-
cessing of any alcoholic beverage outside of Louisiana for sale in Louisiana; or engages in the business of supplying alcoholic
beverages to licensed wholesale dealers in Louisiana.
“Retail dealer” means every person who offers for sale, exposes for sale, has in his possession for sale or distribution, or sells
alcoholic beverages in any quantity to persons other than licensed wholesale or retail dealers.
“Wine producer” means any person who, directly or indirectly, personally or through any agency, cultivates and grows grapes, fruits,
berries, honey, or vegetables from which wine of an alcoholic content in excess of six percent by volume is produced and bottled
from a fermentation of such grapes, fruits, berries, honey, or vegetables in Louisiana or outside the state for shipments to licensed
wholesale dealers within the state subject to the provisions of R.S. 26:364.
In order to direct ship sparkling wines or still wines to Louisiana consumers, ALL of the following conditions must be met:
1.
The seller or shipper who is a wine producer or manufacturer must not be a party to any direct or indirect agreement with a
Louisiana wholesale dealer that grants the wholesale dealer the right to purchase and sell the same brand of sparkling wine
or still wine produced by the wine producer or manufacturer that is to be shipped direct to the consumer. This prohibition does
not include any sale of sparkling wine or still wine if the sale is perfected when the Louisiana consumer is physically present
on the premises of the wine producer or manufacturer and completed by shipment to the consumer in Louisiana, or when the
wine bears a properly registered label that is not assigned by the wine producer or manufacturer to a wholesaler licensed in
Louisiana for sale by such wholesaler.
2.
The required annual fee must have been paid, and written authorization to make direct shipments must have been granted by
the Louisiana Department of Revenue prior to selling or shipping any wine to a consumer in the state of Louisiana. The seller or
shipper must also apply for an annual permit with the Office of Alcohol and Tobacco Control (www.atc.la.gov), and the required
annual fee must be paid prior to making direct shipments of sparkling wine and still wine.
3.
The wine producer, manufacturer, or retailer making direct shipments to Louisiana consumers must hold a valid license issued by its
state of domicile. A copy of that license must be provided with this application.
4.
The sparkling wine or still wine must be for the consumer’s personal consumption.
5.
The consumer must be 21 years of age or older.
6.
All packages in which sparkling wine or still wine is shipped must be received by a person 21 years of age or older.
7.
The total amount of sparking wine or still wine shipped to a single household address must not exceed one hundred forty-four
(144) 750-mililiter bottles per calendar year per adult person at the household address.
8.
The package in which the sparkling wine or still wine is shipped must be prominently labeled as containing beverage alcohol.
9.
Each package in which the sparkling wine or still wine is shipped must contain an invoice indicating the date of shipment, and
it must give a full and complete description of all items included in the shipment, including price.
10. All excise and sales and use taxes imposed by the State of Louisiana on sparkling wine or still wine shipped direct to Louisiana
consumers must be paid by a company check drawn on an account in the name of the permit holder and remitted with the
required return. Alternatively, payment may be made by electronic funds transfer at the time of the filing of the required return.
Those authorized to make direct shipments to Louisiana consumers must file and report the quantity and type of products shipped within
the month and remit the applicable taxes on or before the 20th of the following month. Copies of the invoices should be retained by the
authorized party for inspection by LDR upon request.
Instructions for Paid Preparer
If your return was prepared by a paid preparer, that person must also sign in the appropriate space, complete the information in the
“Paid Preparer Use Only” box and enter his or her identification number in the space provided under the box. If the paid preparer has a
PTIN, the PTIN must be provided; otherwise, the FEIN or LDR account number must be provided. If the paid preparer represents a firm,
the firm’s FEIN must be entered in the “Paid Preparer Use Only” box. The failure of a paid preparer to sign or provide an identification
number will result in the assessment of the unidentified preparer penalty on the preparer. The penalty of $50 is for each occurrence of
failing to sign or failing to provide an identification number.
8731

Download Form R-8695 Application for Authority to Make Direct Shipments of Wines to Louisiana Consumers - Louisiana

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