Idaho Beer And Wine Tax Permit Application Page 2
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Instructions for Form BWA
02-07-13
Idaho Beer and Wine Tax Permit Application
1. Mark the item that describes the type of business
15. List the date you began or will begin selling beer or wine
applying for a permit.
in Idaho or the date you began or will begin shipping beer
or wine into Idaho.
2. Mark all the permits for which you are applying. Mark:
16. List your Idaho State Police Alcohol Beverage Control
•
Winery if you make wine or strong beer (beer with
Division license number.
an alcohol content of more than 4% by weight) at a
facility in Idaho.
17. If the business files income tax returns on a calendar
year basis, enter December. If the business files income
•
Brewery if you make beer (4% or less alcohol
tax returns on a fiscal year basis, enter the month the
content) at a facility in Idaho.
fiscal year ends.
•
Wine distributor if you purchase wine, strong beer, or
18. If you're an Idaho wine direct shipper, enter your Alcohol
premixed cocktails for sales to Idaho retailers.
Beverage Control winery license number. If you're an
out-of-state wine direct shipper, attach a certified copy of
•
Beer wholesaler if you purchase beer for sales to
the alcohol beverage license issued to you by your state.
Idaho retailers.
19. Indicate whether you've had an Idaho beer or wine tax
•
Wine direct shipper if your business is a winery that
permit in the past. If you have, list the permit number
will ship wine directly to Idaho residents.
and the name of the business. If you don't know the old
number or name, give as much information as you can.
3. Mark the item or items that best describe your purpose
in filing this form. If there is a change in partners or
20. List the appropriate information:
shareholders, enter the percentage of ownership change
on the line.
a. If you marked sole proprietor on line 1, list both the
proprietor's name and the proprietor's spouse's name,
4. Mark any other permits you are applying for in the State
address, and Social Security numbers.
of Idaho.
b. If you marked partnership on line 1, or you have a
5. List your federal Employer Identification Number (EIN).
limited liability company that has elected to be taxed as
If you're a sole proprietor without employees and don't
a partnership, list each partner's name, address, and
have a federal EIN, leave this box blank.
Social Security number or federal EIN if the partner is
an entity other than an individual. If there are more than
6. If you're a sole proprietor and don't have an EIN, enter
three partners, attach another page.
your Social Security number.
c. If you marked S corporation or corporation on line 1,
7. List the legal name of the business. If the business is a
or you have a limited liability company that has elected
sole proprietorship, the legal name is the owner's name.
to be taxed as a corporation, list each corporate officer's
name, address, and Social Security number. If there are
8. List the name that the firm is doing business as (dba) if
more than three officers, attach another page.
different than the legal business name. (Example: Legal
name Sam Jones -dba Jones Distributing.)
Be sure to sign and date the application.
9. List the mailing address of the business.
You must post a surety bond with the Idaho State Tax
Commission. The amount must be equal to three
10. List the business' physical location. If you have more
times the average monthly beer or wine tax you owe.
than four locations, list them on a separate paper and
If you have a new business with no filing history, you
attach it to this application.
must post a $1,000 beer bond if applying for a beer
permit and a $1,000 wine bond for a wine permit.
11. If you want to have the report forms mailed to an address
different than the one listed on line 8 (such as your
Instead of posting a surety bond, you can deposit
accountant's address), list that address here.
the bond amount into a joint savings account, or
provide an automatically renewable certificate of
12. List the person to be contacted if we have questions
deposit, an irrevocable letter of credit, cash, or other
about this account.
certifiable funds. When you file this application, you
must include proof of posting a surety bond or other
13. List the telephone number of the contact person.
guarantee. We may drop the requirement after six
months if the monthly tax you owe is $100 or less,
14. List the e-mail address of the contact person.
and you've filed your returns and paid your taxes on
time. Wine direct shippers may qualify for a bond
waiver by completing the Wine Direct Shipper Bond
Waiver Request Form.
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