Marketplace Facilitator Sales

• Vinoshipper is responsible for collecting and remitting sales tax for sales made via Vinoshipper.
• You may still need to submit a Sales Tax Return with zero net sales dependent upon the state.
• You remain responsible for reporting and paying sales tax for transactions outside of Vinoshipper if you are a multi-channel seller. Multi-channel sellers are those that sell through various online channels, from the tasting room or from other taxable locations.
• You remain responsible for reporting and paying the excise tax on these transactions.

Where to find facilitator sales reports?

Your facilitated sales information is available to you in your Vinoshipper account:

1. Go to Reports.
2. Click on Additional Reports.
3. Select the applicable date range and select Download next to Facilitated Sales.
   It will have all orders to all facilitated states on the report. You may have to filter to get the state you need if there are multiple states involved.

Vinoshipper is currently recognized as a Marketplace Facilitator in the following states:

Sales Tax Reporting Requirements

Arizona

• When filing your Arizona Transactions Privilege Tax ("TPT") Return you must include Marketplace Facilitated Sales in Gross Receipts using Business Code 017 (Retail) for both the applicable combined State/County jurisdictions as well as the applicable City Jurisdictions.
• For both applicable combined State/County jurisdictions and the applicable City Jurisdictions you must claim a Deduction Marketplace Facilitated Sales using Deduction Code 804 "Sales Made Through Another's Marketplace".
• This will result in ZERO Taxable Sales and ZERO Sales Tax Due on your Arizona TPT Return for all transactions processed using the Vinoshipper Platform.

California

• You are required to submit sales tax reports. Facilitated sales are to be reported within your Gross Sales and deducted as Marketplace Facilitator Reported Sales.
  

Colorado

• Marketplace Facilitator Sales are not to be included in Gross Sales for sales tax reporting purposes.

Connecticut

• When filing your Connecticut Sales Tax Return, you must include Marketplace Facilitated Sales in Gross Receipts - Sales of Goods (Line 1).
• Deduct as exempt Sales for Resale or Sales Through a Marketplace Facilitator - Sales of Goods (Line 15).
• This will result in zero Taxable Sales for all transactions processed through the Vinoshipper platform.

Florida

• When filing your Florida Sales Tax Return, you must include Marketplace Facilitated Sales in "Gross Sales - Sales/Services/Electricity" (Column 1. Line A).
• Deduct as "Exempt Sales - Sales/Services/Electricity" (Column 2, Line A).
• This will result in zero Taxable Sales for all transactions processed through the Vinoshipper platform.

Georgia

• When filing your Georgia Sales Tax Return, you must include Marketplace Facilitate Sales in "Total Sales (State)" on Line 1.
• Deduct as "Exempt Sales" on Line 2.
• This will result in zero Taxable Sales for all transactions processed through the Vinoshipper Platform.

Hawaii

• When filing your Hawaii Form G-45 "General Excise/Use Tax Return" you must include Marketplace Facilitated Sales in Part 1 "General Excise and Use Taxes @ 1/2 of 1 Percent", Line 1 "Wholesaling", and Column (a) "Values, Gross Proceeds, or Gross Income".
• Do NOT include Marketplace Facilitated Sales on any Line or in any Column in Part II "General Excise and Use Taxes @ 4%.

Idaho

• Marketplace Facilitator Sales are not to be included in Gross Sales for sales tax reporting purposes.

Illinois

• Include Marketplace Facilitated Sales in "Total Sales" of your Illinois Sales Tax Return and simultaneously deduct this amount on Schedule A as "Other" and enter the description "Sales Reported, and Sales Tax Paid, by Marketplace Facilitator. This will result in zero "Taxable Sales" and zero "Sales Tax" due.

Indiana

• A marketplace seller that is registered for the collection of Indiana sales tax would include sales facilitated through a marketplace facilitator in its gross sales with any direct sales made into Indiana.
• Sales facilitated by a marketplace facilitator will be included in the marketplace seller's exempt sales.

Iowa

• When filing your Iowa Sales Tax Return, you must include Marketplace Facilitated Sales in "Gross Receipts This Quarter" (Line 1).
• Deduct as "Exemptions This Quarter - Other" (line 4h) and described as "Sales Tax Collected by a Marketplace Facilitator".
• This will result in zero Taxable Sales for all transactions processed through the Vinoshipper platform.

Kentucky

• When filing your Kentucky Sales Tax Return, you must include Marketplace Facilitated Sales in "Total Receipts"
• Deduct as "Sales Tax Collected by Marketplace" on the Deductions Worksheet section of your Kentucky Sales Tax Return.

Louisiana

• When filing your Louisiana State Sales Tax Return, you must include Marketplace Facilitate Sales in "Gross Sales of Tangible Personal Property" on Line 1.
• Deduct on Schedule A-1 under code 1122 "Sales Tax Reported by a Marketplace Facilitator.
• This will result in zero Taxable Sales and zero State Sales Tax Due for all transactions processed through the Vinoshipper platform.

Maryland

• All sales through Vinoshipper within or into Maryland do not need to be included in your gross sales for sales tax purposes. Per Maryland Comptroller "No reporting requirements for the marketplace seller".
• If you have no additional Maryland sales, you are still required to file a zero sales tax report.

Maine

• A marketplace seller that is registered for the collection of Maine sales tax would include sales facilitated through a marketplace facilitator in its gross sales with any direct sales made into Maine.
• Sales facilitated by a marketplace facilitator will be included in the marketplace seller's exempt sales.

Michigan

• Marketplace Facilitator Sales are not to be included in Gross Sales for sales tax reporting purposes.

Nebraska

• Include Marketplace Facilitated Sales in "Gross Sales and Services in Nebraska" (line 1) of your Nebraska and Local Sales & Use Tax Return (Form 10). Simultaneously deduct these Marketplace Facilitated sales as "Other Allowable Deductions" (Line G) of your Nebraska Net Taxable Sales & Use Tax Worksheets (Form 10 Worksheets). This will result in zero "Net Nebraska Taxable Sales" (line 2) of your Nebraska and Local Sales & Use Tax Return (Form 10) for all transactions processed through the Vinoshipper platform.

Nevada

• Include Marketplace Facilitated Sales in "Total Sales" of your Nevada Sales Tax Return and simultaneously deduct this amount as "Exempt Sales".  This will result in zero "Taxable Sales" and zero "Calculated (Sales) Tax" due.

New Jersey

• If you are required to file New Jersey Sales Tax Returns, you should include Marketplace Facilitated Sales in "Total Gross Receipts From All Sales" (line 1) of your New Jersey Sales & Use Tax Return and simultaneously deduct these Marketplace Facilitated sales as "Receipts Not Subject to Sales Tax" (Line 2) . This will result in zero "Receipts Subject to Sales Tax" (line 3) for all transactions processed through the Vinoshipper platform.

New Mexico

• Include Marketplace Facilitated Sales in "Gross Receipts" of your New Mexico Sales Tax Return and simultaneously deduct this amount as exempt "Marketplace Seller" using Deduction Code 7-9-117. This will result in zero "Taxable Receipts" and zero "Sales Tax Due".

New York

• You are required to submit sales tax reports. Facilitated sales are to be reported within your Gross Sales and deducted as Exempt Sales.

North Carolina

• If you are required to file North Carolina Sales Tax Returns, you should include Marketplace Facilitated Sales in Gross Receipts on line 1 of your North Carolina Sales & Use Tax Return and simultaneously deduct these Marketplace Facilitated sales on Line 2 as Exempt Sales For Resale. This will result in zero Taxable Sales for all transactions processed through the Vinoshipper platform.

North Dakota

• Marketplace Facilitator Sales are not to be included in Gross Sales for sales tax reporting purposes.

Ohio

• When filing your Ohio Sales Tax Return, you must include Marketplace Facilitated Sales in "Gross Sales".
• Deduct Marketplace Facilitated Sales as "Exempt Sales".

Oklahoma

• Include Marketplace Facilitated Sales in "Gross Receipts" of your Oklahoma Sales Tax Return and simultaneously claim a deduction for this amount by entering "Vinoshipper" under Marketplace Facilitator and entering the amount under Sales. This will result in zero Taxable Receipts and Zero Sales Tax Due.

Pennsylvania

• If you are required to file Pennsylvania Sales Tax Returns, you should include Marketplace Facilitated Sales in Total Gross Sales (Line 1) of your Pennsylvania Sales Tax Return.
• You should exclude Marketplace Facilitated Sales from Net Taxable Sales (Line 2) of your Pennsylvania Sales Tax Return.

South Carolina

• Marketplace Facilitator Sales are not to be included in Gross Sales for sales tax reporting purposes.

South Dakota

• Include Marketplace Facilitated Sales in Total Sales (Line 1) on your South Dakota Sales Tax Return and simultaneously include this amount in Non-Taxable Sales (Line 3).  This will result in zero Taxable Sales and zero Sales Tax Due.

Tennessee

• Include Marketplace Facilitated Sales in the Sales section on Line 1 entitled "Gross Sales".  Simultaneously deduct this same amount on Schedule A "Exempt Transactions" on Line 9 entitled "Other Deductions".  This will result in zero Taxable Sales and zero Sales Tax Due.

Texas

• Include Marketplace Facilitated Sales in Total Sales.
• Exclude Marketplace Facilitated Sales from Taxable Sales.
• This will result in zero Taxable Sales and zero Sales Tax Due on your Sales Tax Returns.

Vermont

• Include Marketplace Facilitated Sales in Total Sales (Line 1) on your Vermont Sales Tax Return and simultaneously include this amount in Non-Taxable Sales (Line 2).  This will result in zero Taxable Sales and zero Sales Tax Due.

Virginia

• Marketplace Facilitator Sales are not to be included in Gross Sales for sales tax reporting purposes.

Washington

• You are required to submit sales tax reports. Facilitated sales are to be reported within your Gross Sales and deducted as "Deduction - Retail Sales Tax Collected by Facilitator".

West Virginia

• Include Marketplace Facilitated Sales in Line 1 "Sales Sources to WV" Column A "Gross Amount (Taxable and Exempt Transactions)" of your West Virginia Sales Tax Return and simultaneously claim a deduction by entering this same amount on Schedule D "State Deductions, Exemptions, and Credit" Part 1 "Sales Tax Deductions" Line 14 "Sales of Other Per Se Exemptions" and specify as Marketplace Facilitator Sales. This will result in zero Taxable Amount and Zero Sales Tax Due.

Wisconsin

• If you are required to file Wisconsin Sales Tax Returns, you should include Marketplace Facilitated Sales in "Total Sales" on line 1 of your Wisconsin Sales & Use Tax Return and simultaneously subtract these Marketplace Facilitated Sales on Line 5 "Other" as Exempt Marketplace Facilitator Reported Sales. This will result in zero Taxable Sales for all transactions processed through the Vinoshipper platform.

Wyoming

• Include Marketplace Facilitated Sales on Line A "Gross Sales & Services" of your Wyoming Sales Tax Returns and simultaneously claim a deduction for this same amount by including in Line B "Total Deductions".  This will result in ZERO "Taxable Sales" and ZERO Sales Tax Due.

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