EFO00111p2
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8-01-07
Instructions for Form BWA
Idaho Beer and Wine Tax Permit Application
1.
Mark the item that describes the type of business apply-
14. List the date you began or will begin selling beer or wine
ing 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:
15. If you're required to have a license with the Idaho Alcohol
Beverage Control Bureau, list your license number.
• • • • •
Winery if you make wine or strong beer (beer with an
alcohol content of more than 4% by weight) at a
16. If the business files income tax returns on a calendar year
facility in Idaho.
basis, enter December. If the business files income tax
returns on a fiscal year basis, enter the month the fiscal
• • • • •
Brewery if you make beer (4% or less alcohol
year ends.
content) at a facility in Idaho.
17. If you're an Idaho wine direct shipper, enter your Alcohol
• • • • •
Wine distributor if you purchase wine, strong beer, or
Beverage Control winery license number. If you're an
premixed cocktails for sales to Idaho retailers.
out-of-state wine direct shipper, attach a certified copy of
the alcohol beverage license issued to you by your state.
• • • • •
Beer wholesaler if you purchase beer for sales to
Idaho retailers.
18. Indicate whether you've had an Idaho beer or wine tax
permit in the past. If you have, list the permit number and
• • • • •
Wine direct shipper if your business is a winery that
the name of the business. If you don't know the old
number or name, give as much information as you can.
will ship wine directly to Idaho residents.
3.
Mark the item or items that best describe your purpose in
19. List the appropriate information:
filing this form. If there is a change in partners or share-
holders, enter the percentage of ownership change on the
a. If you marked sole proprietor on line 1, list both the
line.
proprietor's name and the proprietor's spouse's name,
address, and Social Security numbers.
4.
List your federal Employer Identification Number (EIN). If
you're a sole proprietor without employees and don't have
b. If you marked partnership on line 1, or you're a limited
a federal EIN, leave this box blank.
liability company that has elected to be taxed as a
partnership, list each partner's name, address, and Social
5.
List the legal name of the business. If the business is a
Security number or federal EIN if the partner is an entity
sole proprietorship, the legal name is the owner's name.
other than an individual. If there are more than three
partners, attach another page.
6.
If you're a sole proprietor and don't have an EIN, enter
your Social Security number.
c. If you marked S corporation or corporation on line 1,
or you're a limited liability company that has elected to be
7.
List the name that the firm is doing business as (dba) if
taxed as a corporation, list each corporate officer's name,
different than the legal business name. (Example: Legal
address, and Social Security number. If there are more
name Sam Jones-dba Jones Distributing.)
than three officers, attach another page.
8.
List the mailing address of the business.
Be sure to sign and date the application.
9.
List the business' physical location. If you have more
You must post a surety bond with the Idaho State Tax
than four locations, list them on a separate paper and
Commission. The amount must be equal to three
attach it to this application.
times the average monthly beer or wine tax you owe.
If you have a new business with no filing history, you
10. If you want to have the report forms mailed to an address
must post a $1,000 beer bond if applying for a beer
different than the one listed on line 8 (such as your
permit and a $1,000 wine bond for a wine permit.
accountant's address), list that address here.
Instead of a surety bond, you can post a bearer bond,
11. List the person to be contacted if we have questions
automatically renewable certificate of deposit, or an
about this account.
irrevocable letter of credit. When you file this
application, you must include proof of posting a
12. List the telephone number of the contact person.
surety bond or other guarantee. We may drop the
requirement after six months if the monthly tax you
13. List the e-mail address of the contact person.
owe is $100 or less, and you've filed your returns and
paid your taxes on time.