On July 13th, Missouri Governor Matt Blunt signed into law SB 299. SB 299 changes Missouri’s current status as a reciprocal shipping state to a limited/direct shipping state. Beginning August 28th, 2007, in-state and out-of-state wineries may obtain a Direct Shipper’s permit and ship up to 2 cases per month, up from the previous 2 cases per year limit.
Wineries will be required to renew the Direct Shipping permit annually, remit excise and sales tax, and file reports of all transactions. Common carriers will also be required to obtain a license to carry and deliver alcoholic beverages.
SB 299 also continues to allow in-state retailers and retailers from reciprocal states to ship directly to consumers at the previous limit of 2 cases per year.
The Missouri ABC is currently drafting its Direct Shippers permit application and reporting requirements. These documents should become available sometime later this month. We will provide updates on the permit documents, tax rates, etc, as they become available. Check back soon.
Update: The Missouri LCD confirmed that sales tax will not be required for out of state wine shippers with no nexus in MO (see the strike-through in the post above).