Custom Crush, Alternating Premises,
Small Producer Tax Credit:
Recently there have been a number of issues and audits
of wineries addressing proper usage of other facilities and preservation
of the small producer credit.
These questions are complicated. Wineries are advised to
read the referenced materials and consult with WineAmerica.
Key Items:
What
are the rules for computing and paying the tax on wine? [small producer
wine tax credit section]
What
are the rules for transferring small domestic producer's tax credit?
What
Are the Rules for Sharing Bonded Wine Premises?
What
are the federal requirements for “Custom Crush” Clients and
Winemakers?
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