Archive for the ‘cars’ tag
Vintage Gallon
Vintage Gallon
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| VINTAGE 4 GALLON STONEWARE CROCK 4 LEAF | |
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$60.00 Time Remaining: 35m Buy It Now for only: $60.00 Buy It Now |
| VINTAGE RED STAR 2 1 2 GALLON SODA ACID FIRE EXTINGUISHERCOPPER BRASS | |
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$39.99 Time Remaining: 36m |
| VINTAGE ANTIQUE 5 GALLON 4 LEAF STONEWARE CROCK | |
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$65.00 Time Remaining: 36m Buy It Now for only: $65.00 Buy It Now |
| VINTAGE KODAK MICRODOL FILM DEVELOPER 1 GALLON UNOPENED | |
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$2.99 Time Remaining: 54m |
| Vintage Stancan Gasoline can 1 gallon gas USA | |
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$15.00 (1 Bid) Time Remaining: 2h 17m |
| Vintage 1 gallon Gas can galvanized metal Delphos SK gasoline tin vtg red | |
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$29.99 (4 Bids) Time Remaining: 2h 17m |
| Vintage Golden Fleece 44 gallon drum opener cast iron | |
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$5.93 (5 Bids) Time Remaining: 5h 14m |
| RARE VINTAGE AMBER BROWN GLASS JUG ONE HALF GALLON | |
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$9.99 Time Remaining: 7h 52m Buy It Now for only: $9.99 Buy It Now |
| VINTAGE SEALTEST HALF GALLON MILK BOTTLES | |
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$10.05 (4 Bids) Time Remaining: 8h 18m |
| Vintage EZ Carton Holder Handi Holder 1 2 gallon Brown Retro LK | |
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$4.99 Time Remaining: 9h 1m |
| rare VINTAGE 1970s PENNZOIL SNOWMOBILE GAS CAN oil city Pa 6 1 4 Gallon | |
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$39.99 Time Remaining: 9h 8m Buy It Now for only: $39.99 Buy It Now |
| rare VINTAGE 1970s CASTROL SNOWMOBILE GAS CAN 65 Gallon oil gas mixing can | |
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$26.00 Time Remaining: 9h 10m Buy It Now for only: $26.00 Buy It Now |
| Vintage galvanized 1 Gallon Oil dispensing Can | |
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$19.00 Time Remaining: 9h 29m |
| Vintage STANCAN Standard Can Co gas gasoline metal gallon gas can | |
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$9.95 Time Remaining: 10h 5m |
| Vintage 5 Gallon Oil Can Sinclair | |
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$47.99 Time Remaining: 10h 16m |
| Vintage Pressed Bubble Rippled Glass Olive Green Pitcher Holds Gallon Fluid | |
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$19.99 Time Remaining: 10h 18m Buy It Now for only: $19.99 Buy It Now |
| Vintage Unmarked Gallon Stoneware Crock Jar Cracked | |
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| Vintage Hamms Flat Top Beer Can 1 Gallon Coke Syrup Jar 5 Brown Bottles | |
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$9.99 Time Remaining: 12h 13m |
| VINTAGE AIRCRAFT 6 VOLT 22 GALLON FUEL GAUGE A387 5019 1S | |
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$19.99 Time Remaining: 12h 27m |
| Vintage Huffman Half Gallon Oil Can | |
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$44.99 Time Remaining: 12h 33m Buy It Now for only: $44.99 Buy It Now |
| Vintage Otis Elevator Two Gallon Buffer Oil Tin RARE | |
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$175.00 Time Remaining: 12h 34m Buy It Now for only: $175.00 Buy It Now |
| Vintage 1 2 Gallon NYC PA Oil Can | |
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$15.00 Time Remaining: 13h 36m |
| Old Vintage Antique Rusty 1 2 Gallon Collectable Service Garage Metal Oil Can29 | |
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$8.90 Time Remaining: 14h 10m |
| Cape Cod Cooler Retro Gallon Vintage THERMOS JUG from REXALL DRUG CO | |
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$27.94 Time Remaining: 14h 11m |
| Vintage 4 Gallon Hand Pump Extinguisher | |
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$45.00 Time Remaining: 14h 12m Buy It Now for only: $75.00 Buy It Now | Bid now |
| 82 GALLON BAGGIE FILLED WITH COLORFUL VINTAGE POLYESTER FABRIC SCRAPS | |
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$0.99 Time Remaining: 14h 19m |
| Vintage 1950s 2 3 Gallon Crocks set | |
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$49.00 Time Remaining: 14h 35m Buy It Now for only: $75.00 Buy It Now | Bid now |
| VINTAGE ANTIQUE GLASS 1 2 HALF GALLON MIDWAY FARMS NEW HOLSTEIN BOTTLE COW FARM | |
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$19.00 Time Remaining: 14h 43m Buy It Now for only: $19.00 Buy It Now |
| Vintage 5 Gallon Glaze Stoneware Jar Crock | |
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$165.00 Time Remaining: 14h 44m Buy It Now for only: $165.00 Buy It Now |
| VINTAGE STEEL BELTED 1 BLUE 1 GALLON COLEMAN COOLER VERY NICE CONDITION | |
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$18.99 Time Remaining: 14h 44m Buy It Now for only: $18.99 Buy It Now |
| 14 Pc VINTAGE CRYSTAL GLASS PEDESTAL 2 GALLON PUNCH SERVING BOWL LADLE CUP SET | |
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$149.99 Time Remaining: 14h 48m Buy It Now for only: $149.99 Buy It Now |
| VINTAGE CREAM CREST DAIRY GREENVILLE MICHIGAN MI 1 2 GALLON MILK BOTTLE | |
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$9.99 Time Remaining: 14h 50m |
| Vintage Glen summit Pure Spring Water 1 2 Gallon Refrigerator Bottle EUC | |
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$17.00 Time Remaining: 14h 58m Buy It Now for only: $17.00 Buy It Now |
| VINTAGE BORDENS DAIRY MILK BOTTLE ELSIE THE COW 1 2 GALLON NICE NR | |
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$11.51 (3 Bids) Time Remaining: 15h 3m |
| VINTAGE FEED PURINA RIGTH I GALLON DRY MEASURE FEED MEASURING CAN | |
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$48.87 (9 Bids) Time Remaining: 15h 26m |
| VINTAGE ADRIAN DAIRY ADRIAN MICHIGAN MI 1 2 Gallon MILK BOTTLE NR | |
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$9.99 Time Remaining: 15h 28m |
| 83 GALLON BAGGIE FILLED WITH COLORFUL VINTAGE POLYESTER FABRIC SCRAPS | |
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$0.99 Time Remaining: 15h 31m |
| Vintage Ozarka 5 Gallon Water Jug Glass Rare | |
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$145.00 Time Remaining: 15h 34m Buy It Now for only: $145.00 Buy It Now |
| Vintage Coleman One 1 Gallon Cooler Thermos with Orignal Cup 1970s | |
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$9.99 Time Remaining: 15h 52m |
| RARE VINTAGE EAGLE 2 1 2 GALLON | |
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$25.00 Time Remaining: 16h 19m Buy It Now for only: $35.00 Buy It Now | Bid now |
| VINTAGE REMY MARTIN COGNAC ONE GALLON BOTTLE WITH WOODEN SWING | |
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$50.00 Time Remaining: 16h 25m |
| Vintage Empire State Motor Oil 2 Gallon Can | |
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$5.00 Time Remaining: 16h 44m |
| VTG MILES PER GALLON FINDER Advertising Rego Park NY | |
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$8.99 Time Remaining: 17h 1m Buy It Now for only: $8.99 Buy It Now |
| VINTAGE STAINLESS STEEL WATER 25 GALLON FIRE EXTINGUISHER | |
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$27.00 (2 Bids) Time Remaining: 17h 9m |
| Vintage Sunny Brook Whiskey 3 Gallon Display Bottle | |
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$250.00 Time Remaining: 17h 19m Buy It Now for only: $250.00 Buy It Now |
| Old Antique Vintage Buttons All Kinds 5+ Pounds in Gallon Bag + Glass PB Jar | |
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$6.99 (4 Bids) Time Remaining: 17h 20m |
| Black White Cow Sun Tea Suntea Drink Jars with Spigots 1 Gallon Solar Vtg | |
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$29.99 Time Remaining: 18h 4m Buy It Now for only: $29.99 Buy It Now |
| Blue Paisley Sun Tea Suntea Drink Jar with Spigot 1 Gallon Solar Vtg | |
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$29.99 Time Remaining: 18h 11m Buy It Now for only: $29.99 Buy It Now |
| Sun Flower Sun Tea Suntea Drink Jar with Spigot 1 Gallon Solar Vtg | |
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$29.99 Time Remaining: 18h 15m Buy It Now for only: $29.99 Buy It Now |
| VINTAGE TAP A KEG BEER CAN TAPPER 1960S GALLON SNAP ON | |
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$40.00 Time Remaining: 18h 29m Buy It Now for only: $40.00 Buy It Now |
| Vintage Large Nourse 5 Gallon Oil Can w Spout Rare | |
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$250.00 Time Remaining: 18h 34m Buy It Now for only: $250.00 Buy It Now |
| VTG HIRES IMPROVED ROOT BEER MAKES FIVE GALLONS OF DELICIOUS DRINK PHILA BOTTLE | |
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$10.19 Time Remaining: 18h 56m Buy It Now for only: $10.19 Buy It Now |
| Vintage ONE GALLON Glass Milk Water BOTTLE Jug Plastic Handle DAIRY Creamery | |
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$34.99 Time Remaining: 19h 4m |
| Vintage Coleman Snow Lite 13 Gallon Green White Metal Cooler w Box | |
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$61.00 (7 Bids) Time Remaining: 19h 13m |
| Vintage Display Royal Canadian Whiskey Bottle 1 Gallon | |
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$30.00 Time Remaining: 19h 40m Buy It Now for only: $30.00 Buy It Now |
| 2 vintage gallon wine jugs check these out | |
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$18.99 Time Remaining: 19h 43m Buy It Now for only: $18.99 Buy It Now |
| Vintage Swingspout one gallon oil can copper finish good used condition | |
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$25.00 Time Remaining: 19h 44m |
| Vintage Gott 2 1 2 Gal Gallon Red Plastic Gas Can Gasoline Spout Vent Model 1226 | |
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$13.50 (3 Bids) Time Remaining: 19h 45m |
| Vintage Chilton P10 1 Gal Gallon Red Plastic Gas Can Gasoline Spout Vent Cap | |
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$12.99 Time Remaining: 19h 46m |
| Vintage Chilton P10 1 Gal Gallon Red Plastic Gas Can Gasoline Spout Vent RARE | |
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$12.99 Time Remaining: 19h 47m |
| Vintage OMC johnson or evinrude 6 gallon pressure gas tank | |
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$9.99 Time Remaining: 19h 54m Buy It Now for only: $29.95 Buy It Now | Bid now |
| VINTAGE 1936 Firestone Super Anti Freeze LARGE One Gallon Can Oil Type CLEAN | |
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$18.49 (3 Bids) Time Remaining: 20h 21m |
| Vintage Johnson Outboard Gas Can 6 US Gallon Vacuum Original | |
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$19.99 Time Remaining: 20h 41m |
| Vintage UNION 76 OIL CO GASOLINE CAN 5 GALLON RARE GAS AUTOMOBILE ADVERTISING | |
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$81.00 (11 Bids) Time Remaining: 20h 45m |
| Vintage WIZARD CAR GASOLINE CAN 5 GALLON RARE LOOK AUTOMOBILE ADVERTISING | |
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$24.99 Time Remaining: 20h 48m |
| VINTAGE STONEWARE ONE GALLON WATERER CHICKEN DUCK GEESE POULTRY FARM TOOL | |
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$34.99 Time Remaining: 20h 50m |
| VINTAGE ORIGINAL ROUND GALVANIZED METAL MAPLE SYRUP EVAPORATOR PAN 5 GALLON | |
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$46.00 (2 Bids) Time Remaining: 20h 51m |
| Vintage 1960s BETMAR For Lord Taylor Beige Wool Ten Gallon Hat | |
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$9.97 Time Remaining: 21h 1m |
| Vintage Eagle Metal Kerosene Can 1 Gallon Capacity | |
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$9.99 Time Remaining: 21h 5m |
| vintage johnson evinrude 6 gallon steel gasoline fuel tank | |
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$25.00 Time Remaining: 21h 15m |
| 2 Vtg BALL Mason Half Gallon JARS Aqua Blue Sloped Shoulders Bubbles Wavy Glass | |
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$25.99 Time Remaining: 21h 17m |
| VINTAGE 1 GALLON FARMERS UNION CO OP ANTI FREEZE TIN CAN | |
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$4.95 Time Remaining: 21h 20m |
| VINTAGE 1 4 GALLON OIL FILLER CAN TGI FRIDAYS DISPLAY ITEM | |
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$9.99 Time Remaining: 21h 21m |
| Vintage Amber Glass One Gallon Seagrams 7 bottle | |
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$9.99 Time Remaining: 21h 22m Buy It Now for only: $40.00 Buy It Now | Bid now |
| Vintage Kirkpatricks Half Gallon Salt Water Oyster Tin | |
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$24.99 (1 Bid) Time Remaining: 21h 24m |
| Vintage Coleman Metal 1 Gallon Water Cooler With Cup 89 | |
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$39.99 Time Remaining: 21h 32m Buy It Now for only: $39.99 Buy It Now |
| VINTAGE Half Gallon Richfield Farms 4 Vitamin D Milk Bottle w Original Cap | |
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$9.99 Time Remaining: 21h 41m |
| VINTAGE JUSTRITE GALLON GAS OR OIL CAN CHICAGO TGI FRIDAYS DISPLAY ITEM | |
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$34.99 Time Remaining: 21h 51m |
| VINTAGE PINK ENAMELWARE SOUP POT 15 GALLON GREAT CONDITION RETRO | |
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$19.99 (1 Bid) Time Remaining: 21h 53m |
| VINTAGE McDONALDS 10 GALLON COOLER DRINK DISPENSER IGLOO BRAND | |
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$59.99 Time Remaining: 21h 54m Buy It Now for only: $69.99 Buy It Now | Bid now |
| VINTAGE USA 2 GALLON GASOLINE CAN 1986 MODEL P 20 | |
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$9.99 Time Remaining: 21h 55m |
| Vintage One Gallon Coleman Fuel Can empty | |
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$7.99 Time Remaining: 21h 56m |
| Vtg Mason Half Gallon JAR Aqua Blue Sloped Shoulder Awesome Bubbles Wavy Glass | |
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$25.99 Time Remaining: 22h 2m |
| Vintage One Gallon Milk Buttermilk Bottle Jug Indiana Dairy IndianaPA w Handle | |
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$88.00 (5 Bids) Time Remaining: 22h 13m |
| LARGE VINTAGE NO 5 GALLON MARSHALL POTTERY BUTTER CHURN TEXAS CROCK LID PADDLE | |
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$149.95 Time Remaining: 22h 13m Buy It Now for only: $229.95 Buy It Now | Bid now |
| Vintage Embossed Universal M B S Inc Dairy Half 1 2 Gallon Milk Bottle | |
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$10.00 Time Remaining: 22h 16m Buy It Now for only: $10.00 Buy It Now |
| VINTAGE COBALT BLUE BAND 3 GALLON WATER COOLER W LID AND BAKELITE SPIGOT NICE | |
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$39.99 (1 Bid) Time Remaining: 22h 20m |
| huge vintage glass carboy 13 gallon home brewing jug | |
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$175.00 Time Remaining: 22h 21m Buy It Now for only: $250.00 Buy It Now | Bid now |
| VINTAGE EAGLE OIL OR GAS CAN GALLON SIZE TGI FRIDAYS DISPLAY ITEM | |
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$34.99 Time Remaining: 22h 21m |
| Oil Can Vintage motor oil can ACMELUBE oil can tin gallon oil can two 2 gallon | |
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$9.99 Time Remaining: 22h 23m |
| StanCan HD 50 Gallon Vintage Metal Gas Can FREE S H | |
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$29.99 Time Remaining: 22h 40m Buy It Now for only: $29.99 Buy It Now |
| Phillips 50 Gallon Vintage Metal Gear Oil Can FREE S H | |
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$29.99 Time Remaining: 22h 42m Buy It Now for only: $29.99 Buy It Now |
| AW Root Beer Half Gallon vintage collectable glass jug | |
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$75.00 Time Remaining: 22h 52m |
| Vintage Ellisco Shields Harper 5 Gallon Gas Oil Fuel Can | |
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$49.99 Time Remaining: 22h 54m |
| 3 Vintage KERR Economy Half GALLON 2 Quart Size Glass Canning Jars | |
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$6.50 (2 Bids) Time Remaining: 23h |
| vtg 1914 PYRENE Fire Extinguisher 2 1 2 Gallon Water Type Stainless Reusable | |
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$21.50 (3 Bids) Time Remaining: 23h 11m |
| PINE P in square MASON HALF GALLON VINTAGE CANNING FRUIT JAR OLD Scarce Size | |
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$15.50 (9 Bids) Time Remaining: 23h 22m |
| PRESTO SUPREME MASON HALF GALLON OLD CANNING FRUIT JAR CORRECT GLASS LID VINTAGE | |
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$7.50 (5 Bids) Time Remaining: 23h 25m |
| Vintage Phillips 66 Trop Artic Motor Oil Can One Gallon Size Bartlesville OK | |
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$4.99 Time Remaining: 23h 26m |
| GREEN MASONS PATENT NOV 30th 1858 HALF GALLON VINTAGE CANNING FRUIT JAR OLD | |
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$10.50 (4 Bids) Time Remaining: 23h 29m |
Is there any way to look up the gas mileage of older cars?
I am looking into buying a car (getting rid of the family vehicle I've had for years), and I have a thing for vintage automobiles. Problem is, I'm also in college, so, in spite of being able to afford a car, gas money is still a drain. I am pretty conservative when it comes to driving (I walk, bike, and longboard a lot), but I enjoy it as well; not to mention it's the only way I can really get from college to home, and carry everything with me.
Anyhow, is there anywhere online where I might be able to look up how many miles per gallon a specific type of car gets, on average? I don't need anything really specific, but I'd like to find out if a car I'm looking at gets, say, 10 miles to the gallon or 20+ (for example).
www.fueleconomy.gov
You can also view what other drivers are getting in the real world.
The Top Ten Compliance Mistakes
1. Bottling and Transferring Unlabeled Wine without a Label Approval
A common compliance error results when the winery doesn’t obtain a COLA until after the wine is bottled and sometimes transferred in bond to a storage facility. Federal regulations require wineries to obtain a COLA prior to bottling, and all unlabeled wine that is transferred in bond be accompanied by a COLA. The label being submitted for approval must contain the mandatory information about the wine, including but not limited to brand, variety or class, percent alcohol by volume, net contents, the bottler’s name and address, the sulfite declaration and the health warning statement. This generic label need not be the label that is eventually affixed to the bottle as long as the bottler obtains another COLA for the final label design.
2. Failing to Obtain New Federal Label Approvals When Product Specifications Change
Many winery owners and their staffs are unclear about when they are required to apply for a new Certificate of Label Approval or COLA from the TTB. As many winery personnel know, you are not required to obtain a new approval for every new vintage of the wine that you have a COLA for from its previous year. The rule of compliance is that there is an exception to every rule. If the wine in question has a different alcohol content as a percentage by volume from the previous year, then you may need a new COLA. If an existing COLA shows the alcohol content within 1% of the new vintage’s alcohol test and the wine is 14.1% or greater than no COLA is needed. The same is true when the wine is within 1.5% of what is printed on the previous vintage label when the wine is 14% or lower.
3. Making Quarterly Excise Tax Payments Without Adequate Tax Deferral Bond Coverage
As of January 1, 2006, a winery owner may make quarterly tax payments if the expected tax liability for the calendar year is less than $50,000 and was not more than $50,000 the previous calendar year. This is a very convenient regulatory change for California wineries that are filing state excise tax returns each quarter. Sufficient tax deferral coverage is required before deferring taxes until the end of the quarter. Tax deferral bond coverage can be added to a winery’s operating bond to cover the tax liability on wine that has been removed from bond when the tax liability has been determined but not yet paid. According to the TTB’s Wine Tax Group, if the taxpayer has bond coverage they have certain amount of deferral coverage also. A bond that is for $1,000 has $500 of deferral coverage already included. A bond that is $2,000 or more has $1,000 deferral coverage already built in. However, often wineries don’t have enough deferral coverage in their bond coverage for an entire quarter’s worth tax-paid removals.
The TTB Investigated Office in California has not tolerance for wineries without adequate bond coverage. If deferral coverage is not adequate and the taxpayer does not get correct bond coverage, the winery can be forced to pre-pay taxes on wine removed and file period-returns in addition to the pre-payment returns. The easiest way to calculate the amount of deferral coverage needed is to carefully estimate the largest number of gallons that may be removed in a tax period and multiply those gallons by the expected tax rate, which is determined by the alcohol content and the small producer’s eligibility for tax credit. It is also a safe bet to double your operating bond coverage, because most wineries have two vintages in bond at some point.
For instructions on calculating Wine Bond Coverage go to www.ttb.gov. Click on the “Wine” tab by the top of the page. Click on “wine forms” located under “quick links” along the right hand margin. The Wine Bond Form Worksheet is the last form on the list: TTB F 5120.36w.
4. Filing Late Excise Tax Returns to TTB
Most wineries are still required to pay excise taxes semi-monthly either because they don’t have sufficient tax deferral coverage or they have annual tax liability greater than $50,000. TTB publishes the semi-monthly payment schedule at the end of each year on their website at TTB.gov for the upcoming year. Semi-monthly payments are due around the 14th and 29th of each month but if those dates fall on weekends or holidays, the due dates are moved forward. —To the 13th and the 28th or even earlier. Taxpayers don’t always check that payment schedule prior to filing a return, and it is easy to miss a due date, since most of us are conditioned to paying on the 15th of the month to other agencies. Penalties for failure to pay tax at the time required, categorized as willful refusal to pay the tax, are all too common. According to the Code of Federal Regulations, late filing can result in a penalty of “five percent for each month or fraction thereof of the delinquency, not exceeding 25 percent in the aggregate, unless it is shown that the delinquency is due to reasonable cause and not to willful neglect.” In addition, interest on the principal amount will accrue until it is paid.
5. Destroying Wine Without TTB Permission
Federal regulations state that “wine on bonded wine premises may be destroyed on or off wine premises by the proprietor without payment of tax. A proprietor who wants to destroy wine on or off wine premises must file with the appropriate TTB officer an application stating the kind, alcohol content, and approximate volume of wine to be destroyed, where the wine is to be destroyed, and the reason for destruction.”
If a large quantity of wine is destroyed, causing the winery to exceed the typical 6% annual gallonage loss expected from evaporation, an audit could ensue.
6. Transferring the Small Producer’s Tax Credit on Purchased Wine
Small wineries that produce between one and 250,000 gallons of wine in a calendar year are eligible for up to $0.90 of credit per gallon for the first 100,000 gallons they remove from bond in a calendar year. Under certain circumstances, an eligible small producer who holds title to the wine at the time of removal can transfer the credit to another bonded facility. The credit transfer is often used by small producers who store and ship from an off-site warehouse location. For accounting reasons, these small proprietors only want to pay taxes on wine that is being sold while keeping the remaining wine in bond. The problem occurs when not all of the wine is actually fermented by the small producer. If a portion of the wine being removed from bond was purchased by the small producer and blended into the wine they did actually ferment, the tax credit on the purchased wine cannot be transferred. The small proprietor can either notify the transferee that a portion of the wine should be paid at the full rate, or the small proprietor can pay the tax and take the $0.90 credit per gallon on all the wine that is removed prior to shipping it to the storage facility.
7. Doing Business with Unlicensed Customers
It is important to know your customers. In the wine industry, that means that you should know whether or not they are licensed to hold title to and sell wine. Many small wineries are engaged in some sort of custom crush business in addition to producing their own brands; they should be certain that all their customers are licensed. In California, you can easily check the license status of potential custom crush client by visiting the California ABC’s website www.abc.ca.gov. The ABC’s license query system allows you to check for licenses based on an individual’s name, a business name, a trade name, or address. Custom crush clients should hold a Type 17 Wholesaler’s license or they should be a licensed winery with a Type 02 Winegrowers license. Both of these types of businesses are first required to obtain a Federal Basic Permit, but you can rest assured that those have been issued because most states will not issue a license until a Federal Basic Permit has already been obtained. The bottom line is you should not sell wine to any unlicensed entity other than a consumer who will not resell the wine.
8. Failing to update TTB and State agencies of Ownership and Premises Changes
Federal and state regulations require winery applicants to provide details regarding who will own and operate the winery and information about the physical premises and equipment that make up the bonded area at a winery. It is all too common for small incremental changes in these details to go unreported to the agencies that license and regulate wineries. If a winery owner converts his business from a sole proprietorship to a Limited Liability Company (LLC), for example, state and federal agencies consider this a change in ownership, which must be reported (and in some cases new applications filed), even if the sole proprietor is now the sole member of the newly formed LLC. Even small changes to corporate boards of directors or other officers or seemingly insignificant stock changes should be reported to TTB and to your state. Additionally, if a winery adds onto its building, builds an additional building, or simply adds an outdoor crush pad, the description of the physical premises should also be updated.
As a winery owner, in order to ensure that your license information is current, review your application files at least once annually to make sure they are in compliance. Updates are dated and numbered sequentially on TTB forms, so it is easy to check your most recent update. State agencies deal with ownership and premises changes differently, so it is wise to call your state ABC office for guidance on how to update your state licenses with these changes.
9. Failing to Properly Report Exports
Wine produced in the U.S. and sold to buyers in other countries is considered exempt from the per-gallon excise tax changes at the federal and state levels. Exports often include sales to airlines and cruise ships. For wineries shipping outside the U.S., the savings can add up. Wineries are required to report any bonded wine that is exported outside the U.S. on their Monthly Report of Wine Premises Operations, report # 702. Most winery operators do not realize that there are other documents that must be filed in order to secure the tax exemption or to obtain a refund if the exported products have bee removed from the bond and taxes paid prior to export.
For wineries shipped directly from bond, you should complete and file TTB F 5100.11 Withdrawls of Spirits, Specially Denatured Spirits, or Wines for Exportation. To request a refund or credit for taxes paid on exported wine you should file TTB F 5120.24 Drawback on Wine Exported. Both forms are simple to complete and should be filed at the time of export. Proof of exportation should kept on file and TTB will typically accept a signed bill of lading showing with the foreign destination at the point of delivery.
10. Shipping to Consumers in other States without Proper Licensing
A guest in your tasting room asks you to ship wine to Alabama. When you let them know it’s illegal to ship to Alabama, they respond with “but the winery down the road does…” It’s hard to compete with a neighboring winery that doesn’t follow the rules of the law. It’s even harder to keep up with the myriad of changing rules and regulations. But for the sake of your business, it’s important to stay compliant when it comes to shipping to consumers in other states. With the dwindling number of reciprocal states, most states have transitioned to a permit system, requiring your winery to be licensed in that state before you ship to consumers. Shipping without a license can come with heavy state penalties and legal actions. In most cases, the shipping winery owes sales and/or excise taxes when making consumer sales in other states, and the state and federal agencies take their revenue very seriously.
Shipping without a license could also potentially affect your federal basic permit. TTB ruling 2000-1 indicates that “TTB could under appropriate circumstances take administrative action against a (winery) where the (winery) ships alcoholic beverages into a state in violation of the laws that state.
What Happens if I Break the Rules?
Without exception, all of the common compliance errors listed above can carry stiff penalties with the TTB, and TTB staff members have discretion when determining penalties for all of these violations. They consider the compliance history of the violating winery and whether the violations were willful or not. First-time offenders with no history of compliance problems may receive a simple warning, and as long as corrective action is taken to avoid future violations, there are no monetary penalties. In more extreme cases, monetary penalties may range from $5,000 to several hundred thousands of dollars can be imposed.
If monetary penalties are imposed, the winery may settle with TTB with an offer to compromise. If the violations are more serious, then a two- to 45-day suspension may be imposed, and in the worst cases, the Federal Basic Permit can be revoked. TTB will consider prior suspensions and revocations when reviewing new permit applications, so a negative history will follow the offender. Remember, TTB staff are here to help you!
About the Author
Rachel Dumas Rey is President of Compli, a full service beverage compliance firm in Paso Robles, CA. Prior to establishing Compli in 1997, she worked for the U.S. Department of Commerce’s Export Administration in Washington D.C.
Zetor Power2 Vintage Ploughing
