*As a winery proprietor, you may transfer wine, tax-free, to a bonded tasting area for use in wine tastings. You must record the quantity of wine transferred in your records. You must pay tax on transferred wine if (1) you do not use it for tastings in the bonded tasting area or (2) the tasting room is not located on the bonded premises or (3) you sell the wine in your bonded tasting room. At the time of sale, you must record the wine as removed from the bonded premises or designate a suitable tax paid storage area and record the wine as removed when it is transferred to the tax paid storage area. If you charge for wine tasting, you are considered a retailer. You must register additional sales locations and keep records for sales at each location. If any factor affects the information on your bonded wine cellar application, you must amend your description of the premises by filing the proper form.
Samples
- You may not provide samples of alcoholic beverages to consumers.
- You may not provide samples of liquor to a retailer (bar, restaurant or liquor store).
- You may provide samples of wine or beer to retail licensees, where products with different flavors or vintage are considered different brands.
- Maximum two containers of any brand of wine or beer given to retailer
- Each container is maximum 750 ml in size
- The retailer has not purchased this brand of wine or beer within the last year from the manufacturer providing the sample
- You may purchase alcoholic beverages from retailers for consumers for either of the following situations:
- Business meetings/entertainment or private invitation-only events populated by employees, private guests, or licensees’ employees
- Promotional events open to general public where you have spent no more than $500 (excluding wait staff gratuity of maximum 20%) per premises per event, with no more than six events per year per licensed premises.
