Fillable Form Bwa - Idaho Beer And Wine Tax Permit Application (Page 2 of 2) in pdf

EFO00111p2

Page 2

8-01-07

Instructions for Form BWA

Idaho Beer and Wine Tax Permit Application

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.

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.

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.

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

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.

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

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.

List the mailing address of the business.

Be sure to sign and date the application.

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.

Form Bwa - Idaho Beer And Wine Tax Permit Application Page 2

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