State laws and regulations.

ALABAMA

General Status -- Local prohibition in counties. State monopoly, except private licensing of on-sale retailers and of off-sale retailers in wet counties.

Control Authority -- Alabama Alcoholic Beverage Control Board, 2715 Gunter Park Drive West, Montgomery, Alabama

Consumption -- (1989) 4,596,000 gallons. Population: 4,102,000. Per capita, 1.04 gallons.

Mark up -- Markup 72 1/2% on net cost F.O.B. Montgomery in monopoly counties.

Tax Rate -- 1.70 per gallon in wet counties for table wine, champagne/sparkling wine, and wine coolers. Markup + 38% for dessert wine and vermouth. Markup + 52% for brandy. 5 cents per gallon on native farm wines.

Sales Tax -- 4% (included in markup) plus separate 10% tax on sales price of all wines.

License to Solicit -- Firm license required to solicit Board, fee $500 plus 3% privilege tax on gross sales (if any) to Board during the preceding calendar year; bond, $1,000 to $10,000.

License to Ship -- Firm license required; fee $500 plus 3% privilege tax on total gross sales to Board on preceding calendar year, bond, $1,000-$10,000.

Farm Winery Law -- In-state wineries whose annual production does not exceed 100,000 gallons and 75% or more of the berries, fruit, produce or honey used in the manufacture of such wine is grown and produced in Alabama on lands owned or leased in the vicinity of the winery. Alcohol content may not exceed 14%. Native farm wineries authorized to sell directly to consumers, to wholesalers, and to Board. $25.00 manufacturers of native wines. See also Tax Rate, above.

Label and Brand Registration -- Licensed importers and manufacturers are required to file with the ABC, prior to making any sales, a list of labels to be sold, and must also file Federal Certificate of Label Approval (or exemption). Copy of BATF label approval or certificate of exemption required. Any label change must be approved.

Shipping Permit -- For sacramental wine, consignee must obtain a permit authorizing shipment of a reasonable amount of wine, which permit must be attached to the package when shipped into state. Notice of shipment by carrier to Board required, accompanied by bill of lading, invoice, etc., must file receipt of consignee with Board.

Importation -- By Board. Producers may import bulk only. Individuals may receive or bring in alcoholic beverages with permit from Board, paying markup and taxes which do not exceed 1 gallon. Importer's fee, $500. Table wine wholesalers in counties which permit the sale of such wine may receive it only in original containers as prepared for market by the manufacturer which do not exceed 1 gallon.

Wholesaling -- By table wine wholesalers in counties where off-sales permitted. Fee, $550, bond required. Otherwise by Board only.

Retailing -- Off-sales by State stores only except for table wine in wet counties, on-sales by hotels, restaurants, clubs and transportation companies. Fee, off-sale and on-sale retailers, $150. A new law enacted in May, 1984, permits any city of over 7,000 population to hold a referendum on whether to authorize the legal sale of alcoholic beverages.

Reports -- Producers and wholesalers must make report by 10th of month on all orders for preceding month. Importers report by 20th on all shipments received and sold.

Pricing -- No price posting required. Table wine wholesalers must file the brand name of each item distributed and the itemized per case wholesale price of each item showing the brand name, the quantity, the various city taxes per case for each municipality in which they distribute, the state tax per case and the total wholesale price including all taxes. Wholesale prices may be changed by filing a new price list with the Board which may not be changed for 120 days from the date of filing except for an increase in one of the taxes. No wholesaler may sell an item until his itemized per case wholesale price has been filed with the Board nor sell at a price different from filed price.

ALASKA

General Status -- Local prohibition in incorporated cities and towns. Private licensing.

Control Authority -- Alcoholic Beverage Control Board, 550 West 7th Ave., Suite 350, Anchorage, Alaska 99501. (907) 277-8638..

Consumption -- (1989) 1,469,000 gallons. Population: 524,000. Per capita, 2.64 gallons.

Tax Rates -- All wines, 85 cents per gallon (no sales tax in effect), $5.60 per gallon for brandy.

License to Solicit -- Personal solicitation in state. License required, fee, $100-$5100; bond, $25,000, plus filing fee.

License to Ship -- Wholesalers, not required if the sale takes place outside the state; Direct to Retailers, or sale taking place within the state, license required, fee $200-10,000; bond, $25,000, plus filing fee.

Shipping Permit -- Not required.

Importation -- License required for non-residents; 1 wholesale license for the sale of goods within the state, separate license for each wholesale distribution point within the state. Importer must designate place of business within state for record-keeping and service of process.

Wholesaling -- By wholesalers only. License fee, $200 for the first $20,000 of business transacted during the year, graduated fee schedule for sales thereafter.

Retailing -- Off-sale by clubs, boats and package stores. Restaurants, airports, hotels, motels, resorts and roadhouses, on-sale wine and beer only.

Reports -- Wholesalers must make reports by end of month, showing all transactions and pay taxes due to Department of Revenue.

Pricing -- No provisions. No posting.

ARIZONA

General Status -- No local prohibition. Private licensing.

Control Authority -- Department of Liquor Licenses and Control, 800 West Washington, Fifth Floor, Phoenix, Arizona 85007. (602) 542-5141.

Consumption -- (1989) 9,099,000 gallons. Population: 3,489,000. Per capita, 2.10 gallons.

Tax Rates -- All wines, 84 cents per gallon, $3.00 per gallon for brandy.

Sales Tax -- 5%.

License to Ship -- No firm license required, but salesmen must be registered. Fee, $5 for each resident salesman, $10 for each non-resident salesman; no bond.

License to Ship -- Not required. Shipment only to licensed wholesalers.

Shipping Permit -- Not required; copies of invoices must be sent to State Tax Commission by out-of-state seller. Shipping package must show name of shipper, name and address of consignee and that package contains alcoholic beverages.

Importation -- By wholesalers only. Non-resident's issuance fee, $200; annual fee, $50 (importer, exporter or producer out-of-state).

Wholesaling -- By wholesalers only. Issuance fee, $1,500; annual fee, $250. Franchise terminations restricted.

Retailing -- Off-sales by package, drug and food stores; on-sales by hotels, restaurants, clubs, taverns and transportation companies.

Reports -- Wholesalers must make reports by 20th of each month for preceding month and pay tax to State Tax Commission. Suppliers must file copy of invoice with Luxury Tax Division.

Pricing -- No provisions for wine. Brandy suppliers must file current verified price schedule containing brand name, package capacity, nature of contents, age and proof where stated on label, number of bottles in each case, bottle and case price to wholesalers, net individual bottle and case price paid by supplier and quantity and prompt payment discounts, if any. Schedule must be accompanied by verified price affirmation stating that the bottle and case price is no higher than the lowest price said item was sold anywhere in the United States during the month preceding the month in which the schedule is filed.

ARKANSAS

General Status -- Local prohibition in counties, cities, towns, districts and precincts. Private licensing.

Control Authority -- Department of Finance and Administration, Alcoholic Beverage Control Division, 100 Main St., Suite 503, Little Rock, Arkansas 72201. (501) 682-1105.

Consumption -- (1989) 2,005,000 gallons. Population: 2,395,000. Per capita, .77 gallons.

Tax Rates -- 75 cents per gallon for table wine, dessert wine, champagne/sparkling wine, and vermouth. 25 cents per gallon for wine coolers and $2.50 per gallon for brandy.

Sales Tax -- 4%.

Label and Brand Registration -- Wine and brandy labels must be approved by Director of ABC. Wholesaler must register brands of wine or brandy handled and distributed in the state, and a wholesaler cannot add an additional brand to his stock without obtaining written permission from the Director.

License to Solicit -- Salesman's permit required. Annual fee, $5; permit must list name of person/firm represented.

License to Ship -- Not required.

Shipping Permit -- Required for each shipment; annual permit option for regulary scheduled shipments. Copy of shipping permit to accompany shipment.

Importation -- By wholesalers, rectifiers and wineries only.

Wholesaling -- By wholesalers only. Fee $700. Wholesalers may purchase out-of-state wine only from manufacturers, rectifiers and importers. Franchise registration required; transfer of brands restricted.

Retailing -- Off-sales by exclusive package stores only (except for licenses in effect January 14, 1960, which authorize sale of other merchandise); wines sold only in original package and by retailers in lots not to exceed 5 gallons. On-sale of Arkansas domestic wine not over 14% by licensed cafes and restaurants serving food to public in cities over 15,000, or owned and operated by winery on premises. Local option electives may be held in counties and municipalities authorizing on-sales of all wine and other beverages in hotels and restaurants.

Pricing -- No provisions.

Reports -- Producers must report by 10th of month showing amount produced in preceding month and enclose license fee with report. Wholesalers and importers must file tax reports by 15th.

CALIFORNIA

General Status -- No local prohibition. Private licensing.

Control Authority -- Licensing and Regulation Department of Alcoholic Beverage Control, 1901 Broadway, Sacramento, California 95818. (916) 445-6811.

Taxation -- State Board of Equalization, Sacramento, California.

Consumption -- (1989) 118,104,000 gallons. Population: 28,314,000. Per capita, 3.75 gallons.

Tax Rates -- 1 cent per gallon for table wine; 2 cents per gallon for dessert wine and vermouth. 30 cents per gallon for champagne/sparkling wine. 1 cents per gallon for wine coolers. $2.00 per gallon for brandy of 100 proof or less. Brandy over 100 proof is $4.00 per gallon.

Sales Tax -- 4 3/4% collected at point of sale. Counties may impose additional 1 1/4% tax; three counties impose additional 1 3/4% tax.

License to Solicit -- Requires either a wholesalers license, fee $56; a winegrower's license, fee minimum $26; or a California winegrower's agents $100 fee, $373 renewal.

License to Ship -- Not required.

Shipping Permit -- Not required.

Importation -- By wine producers, wholesalers-importers, and rectifiers-importers. Individual may bring in, or receive by direct shipment, up to two cases of wine per month for private use and consumption from states affording California the same reciprocal privilege. Individuals may receive gift shipments of wine from other states not to exceed 2.4 gallons per month on permit from department and may bring in a reasonable amount of wine from foreign country if passenger on steamship, common carrier or air common carrier.

Wholesaling -- By licensed producers, wholesalers and winery agents. $100 original fee.

Retailing -- Off-sales by package, drug, food and other stores, wineries and by all on-sale establishments; on-sales by hotels, restaurants, clubs, transportation companies, and others. Wineries may sell wine on-sale at a restaurant located at the premise.

Reports -- Wine grower and importer must file with Board at Sacramento a tax return on sales by 15th of each month, together with remittance.

Pricing -- No provisions.

COLORADO

General Status -- Local option in cities, counties,and towns. Private licensing.

Control Authority -- Liquor Enforcement Division or Liquor Licensing Authority, Department of Revenue, 1375 Sherman Street, Room 600, Denver, Colorado 80261. (303) 866-3741.

Consumption -- (1989) 7,830,000 gallons. Population: 3,301,000. Per capita 2.28 gallons.

Tax Rates -- 43 cents per gallon for all wines. $2.28 per gallon for brandy.

Sales Tax -- 3% collected at point of sale.

Farm Winery Law -- A "limited winery" is one that produces not more than 100,000 gallons, or the metric equivalent thereof, of wine annually and which uses not less than 75% Colorado-grown products. Wines from a "limited winery" enjoy preferential tax status.

Label and Brand Registration -- Manufacturers or importers must file with the Liquor Enforcement Division, at least 30 days before the importation or sale, a notice of intent to import one or more brands of wine, together with a statement that they are the primary source of supply for any such brand, and a copy of Federal Certificate of Label Approval. No approval necessary for label changes. No fee for registration.

License to Solicit -- License for out-of-state shippers, importer fee $275, no bond.

License to Ship -- Same as license to solicit.

Shipping Permit -- Copies of invoice and bill of lading must be forwarded to the Department of Revenue for each shipment within 48 hours of shipment. For brandy, Unimerc Code is in effect.

Importation -- For resale by wholesalers only who are primarily American sources of supply and hold Manufacturers' or Importers' license, for blending by producers. Annual fee, $275. Individual may bring in, or receive by direct shipment, up to two cases of wine per month for private used and consumption from states affording Colorado the same reciprocal privilege. From other states, the limit is one gallon.

Wholesaling -- By wholesalers and producers; annual fee, $1,025; bond required.

Retailing -- Off-sales by package and drug stores; on-sales by hotels, restaurants, clubs, taverns, racetracks, non-profit art organizations and public transportation companies.

Reports -- Monthly tax returns by 20th of month by producers and wholesalers. Producers and wholesalers must also make reports by the 15th reflecting inventories, production, receipts and shipments during the preceding month.

Pricing -- No provisions; the State Licensing Authority is specifically denied the power to fix prices.

CONNECTICUT

General Status -- Local prohibition in towns. Private licensing.

Control Authority -- Liquor Control Commission, 165 Capital Avenue, Hartford, Connecticut 06106. (203) 566-5208. Taxation -- Tax Commissioner, Hartford, Connecticut.

Consumption -- (1989) 10,322,000 gallons. Population: 3,233,000. Per capita, 2.96 gallons.

Tax Rates -- Table wines, 60 cents per gallon; dessert, 60 cents per gallon; sparkling wines, $1.50 per gallon; carbonated wines, $1.50 per gallon. Brandy, $4.50 per gallon.

Sales Tax -- 8% collected at point of sale.

Farm Winery Law -- Production cannot exceed 75,000 gallons annually. Winery must grow an average fruit crop equal to at least 51% of total used in production. Sales to wholesalers, direct to retailers, and retail for off-premise consumption. $240 to license.

License to Solicit -- Out-of-State permit required. Fee $1,000 (if held by local manufacturer or wholesaler, $45), no bond. Salesman or representative must be registered with the Commission; no fee.

Shipping Permit -- Out-of-state shipper's permit required. Fee $1,000 (if held by local manufacturer or wholesaler, $45).

Label and Brand Registration -- All brands must be registered with and approved by Commission, fee, $100 for out-of-state shippers prior to shipment. Labels must receive the approval of the Department. Once approved, a brand label shall not require re-approval unless there is a change of contents of the container or a change in descriptive phraseology on the label. Brands must be re-registered every 3 years.

License to Ship -- Out-of-state permit required. Fee, $1,000 (if held by local manufacturer or wholesaler, $45).

Importation -- By producers and wholesalers of registered brands. Individuals may import 5 gallons every 60 days, under special permit from Commission, upon payment of taxes if purchase is made in the U.S. or may personally bring in 4 gallons without permit, regardless of where purchase is made.

Wholesaling -- By producers and registered wholesalers. Franchise terminations restricted. Fee, $2,400.

Retailing -- Off-sales by package and drug stores; on-sales by hotels, coliseums, restaurants, clubs, and transportation companies.

Reports -- Reports and tax payments must reach the Tax Commissioner not later than 4:30 p.m. on or before the last day of each month. Price posting required.

Pricing -- Out-of-state shipper must annually file schedule of bottle and case prices to wholesalers, and schedule of suggested consumer resale prices including prices for multiple packages of wine; however, sales below suggested consumer prices are permitted. Schedules due by 10th of month, effective first of next month, price discrimination between retailers prohibited. Out-of-state shippers may not sell to wholesalers below cost. Must be bona fide offer. Minimum wholesale wine price must be cost (the "bottle price," based on the current price of bulk wine, transportation, all taxes, and prevailing packaging costs) plus a markup of 33 1/3%. Commission approves minimum wholesale price filed. 10% consumer quantity discount allowed for purchases of $60 or more. A 96 cents mandatory split case charge is reflected in bottle prices to retailers and consumers; retailer may collect the charge regardless of whether he has purchased full cases.

DELAWARE

General Status -- Local prohibition in counties and Wilmington authorized but none in effect. Private licensing, but state monopoly authorized by law.

Control Authority -- Delaware Alcoholic Beverage Control Commission, 820 French Street, Wilmington, Delaware 19801. (302) 577-3204.

Consumption -- (1989) 1,653,000 gallons. Population: 660,000. Per capita, 2.35 gallons.

Tax Rates -- 97 cents per gallon, all wines. $5.46 per gallon for brandy over 25 proof. Brandy under 25 proof is $3.64 per gallon.

License to Solicit -- Salesman's permit required, licensee must be employed by state licensed manufacturer, importer or distributor, and approved by Commission. Fee, $50.

License to Ship -- License required, fee, $250 if shipping more than 50 cases, otherwise $25. Orders are mailed to and approved by the Commission prior to shipment.

Shipping Permit -- Not required. Commission approved order constitutes shipping permit.

Importation -- By licensed importers-wholesalers; fee $750. Unlicensed individuals may import one liter of wine per day, tax free.

Wholesaling -- By producers and wholesalers. Commission approval required for fanchises, or for transfer or cancellation after 90 days' notice, and affected parties may request hearing. Out of state suppliers required to file with Commission, franchise with wholesaler for approval.

Retailing -- Off-sales by hotels, restaurants, general stores, clubs and doctors, dentists and pharmacists (on prescription). On-sales by hotels, restaurants, clubs, taverns, racetracks, transportation companies and hospitals.

Reports -- Every producer and importer must file monthly reports with Commission with duplicate invoices showing kind, quantity, net cost, and date of delivery. Out-of-state suppliers required to file the Commission copy of bill of lading showing detai of shipment on day shipment made. Trade names must be registered with Commission.

Pricing -- Producers and importers must file with Commission wholesale prices to retailers. Written notice to the Commission of price reduction to retailers ('post-offs') must be given on or before the 10th of each month for price reductions to be offered during the following month. Reduced price may not be increased for 90 days except for tax increase or general price increase by supplier approved by Commission.

DISTRICT OF COLUMBIA

General Status -- No local prohibition. Private licensing.

Control Authority -- Alcoholic Beverage Control Board, 614 H Street, N.W., Room 807, Washington, D.C. 20001. (202) 727-7375.

Consumption -- (1989) 3,838,000 gallons. Population; 617,000. Per capita, 5.55 gallons.

Tax Rates -- 30 cents per gallon for table wine. 40 cents per gallon for dessert wine. 45 cents per gallon for champagne/sparkling wine. 40 cents per gallon for vermouth. 30 cents per gallon for wine coolers. $1.50 per gallon for brandy.

Sales Tax -- 6% collected at point of sale.

License to Solicit -- No firm license required but salesman must be licensed. Fee, $250; no bond. License must contain name of only 1 vendor for whom salesman works; salesman representing multiple vendors may have multiple licenses.

Shipping Permit -- Not required except for shipment to retailer.

Importation -- By producers and wholesalers; by retailers under special permit from Board if beverages not available through trade channels. Individuals may bring in 1 gallon without special permit. Direct shipment of one quart per month permitted. No restrictions on shipments to foreign diplomats and embassies.

Wholesaling -- By licensed distribution only. Fee $2,000; bond required.

Retailing -- Off-sales by package, drug, and food stores; on-sales by hotels, restaurants, clubs, transportation companies, and retailers.

Reports -- Producers, wholesalers and retailers must file with Board monthly report by 10th of month and statement under oath showing wine purchased for preceding month; producers and wholesalers must pay tax due by the 15th.

Pricing -- Fair trade and pric maintenance agreements illegal.

FLORIDA

General Status -- Local prohibition in counties. Private licensing.

Control Authority -- Department of Business Regulation, Division of Alcoholic Beverages and Tobacco, 725 South Bronough Street, John's Building, Tallahassee, Florida 32399-1020. (904) 488-7891.

Consumption -- (1989) 32,411,000 gallons. Population: 12,335,000. Per capita, 2.47 gallons.

Tax Rates -- $2.25 per gallon for table wine. $3.00 per gallon for dessert wine. $3.50 per gallon for champagne/sparkling wine. $2.25 per gallon for carbonated wine. $3.00 per gallon for vermouth if over 17.259% alcohol by volume, $2.25 per gallon if under 17.259% alcohol by volume. The tax rate for wine coolers varies from 40 cents to $2.25 per gallon depending on sales volume and type of grape used. $6.50 per gallon for brandy containing between 17.259% and 55.780% alcohol by volume. Brandy containing over 55.780% alcohol by volume is $9.53 per gallon.

Sales Tax -- 6% collected at point of sale.

Label and Brand Registration -- Labels and brands of wine and brandy must be registered with the Division of Alcoholic Beverages and Tobacco by the primary source of supply. Requires label approval for out-of-state wine. The registration fee for wine brands is $5.00, for brandy, $30.00 annually.

License to Solicit -- For wine, not required. For brandy, salesman must be registered and fingerprints submitted; no fee specified.

License to Ship -- Not required. Brandy firms doing business in the state required to domesticate.

Shipping Permit -- Not required.

Importation -- By licensed producers and wholesalers. Individuals returning from a foreign country may bring in 1 gallon wine or brandy or receive shipment and gifts of beverages purchased outside of United States with permit from Director.

Wholesaling -- By licensed distributor only. Fee $1,250; bond required. No out-of-state producer can be licensed as a distributor. Wholesalers may buy only from registered primary American source of supply. Franchise terminations restricted.

Retailing -- Off-sales by package, grocery, and drug stores, and by all on-sale establishments; on-sales by hotels, restaurants, clubs, taverns, transportation companies and others.

Reports -- Producers and wholesalers required to file with Division by 10th of each month reports of wine sold and imported for the previous month, together with payment of tax due.

Pricing -- No provisions for wine. Brandy suppliers must file affirmation stating that prices to Florida licensed distributors are no higher than the lowest price charged in other states during the same six-month period. The requirement does not apply to transactions between distributors licensed in Florida.

GEORGIA

General Status -- Local prohibition in counties. Private licensing.

Control Authority -- Alcohol and Tobacco Tax Unit, Department of Revenue, 801 Trinity-Washington Bldg., Atlanta, Georgia 30334. (404) 656-4263.

Consumption -- (1989) 9,847,000 gallons. Population: 6,342,000. Per capita, 1.47 gallons.

Tax Rates -- $1.51 per gallon for table wine, champagne/sparkling wine, and wine coolers. $2.54 per gallon for dessert wine and vermouth. $3.79 per gallon for brandy.

Sales Tax -- 4%.

Farm Winery Law -- In-state wineries making at least 40% of annual production from in-state agricultural produce, producing less than 100,000 gallons per year, are "farm wineries," and may have tasting room and receive bulk wine shipments. Preferential tax treatment (see Tax Rates above).

Label and Brand Registration -- Brand label and distributor registration required. Additional brands or labels subsequent to the initial registration must be submitted 30 days in advance as well as a copy of manufacturer's request to wholesaler. Major label changes must be submitted.

License to Solicit -- Firm registration required. Representative must have permit. Broker fee, $50. Representative must be Georgia resident.

License to Ship -- Firm registration and surety bond required, with designations of wholesalers and their territories.

Shipping Permit -- Not required.

Importation -- By producers, brokers, importers and wholesalers. Fee, $500; bond required.

Wholesaling -- By wholesalers. Fee, $500. Franchise terminations controlled.

Retailing -- Off-sales in wet counties by package, drug and food stores; on-sales by hotels., restaurants, clubs, transportation companies and others. $50 fee. Bond may be waived by Commission.

Reports -- Shippers must submit reports to Revenue Commission by 15th of each month for preceding month. Invoices of all shipments must be attached showing total gallons shipped according to alcoholic content. Wholesalers must file monthly inventory reports on or before the 15th.

Pricing -- No provisions. Sales at wholesale and retail below cost prohibited.

HAWAII

General Status -- No local prohibition. Private licensing.

Control Authority -- Liquor Commission of the City and County of Honolulu, 711 Kapiolani Boulevard, Suite 600, Honolulu, Hawaii 96813. (808) 523-4191. Department of Liquor Control in each county administers Beverage Control Act, except for taxes. Taxation: Department of Taxation, Honolulu, Hawaii.

Consumption -- (1989) 3,018,000 gallons. Population: 1,098,000. Per capita, 2.62 gallons.

Tax Rates -- Table wine, dessert wine, and vermouth $1.30 per gallon. $2.00 per gallon for champagne/sparkling wine. 81 cents per gallon for wine coolers and $5.52 per gallon for brandy.

Sales Tax -- 4% of gross proceeds of sale.

License to Solicit -- Firm license for out-of-state firms not required. Representatives must obtain permit, fee $75.

Shipping Permit -- Not required.

Importation -- By licensed producers and wholesalers. Individual may bring in one gallon for private use without license; foreign consuls may import any liquor for private use without license.

Wholesaling -- By licensed wholesalers only; fee to be prescribed by each county commission.

Retailing -- On and off-sale by usual outlets.

Reports -- Licensees whose fees are based on gross sales must file report showing gross sales for prior period with additional fee, if any, within 31 days after license expires (City and County of Honolulu regulations). Each county commission may prescribe reporting requirements.

Pricing -- No provisions; minimum consumer resale price regulations repealed.

IDAHO

General Status -- Local prohibition. State monopoly for wholesaling and off-sale of dessert wines. Table wine sold through private wholesalers and retailers in certain counties, as well as state stores. On-sales permitted by local option.

Control Authority -- Alcohol Beverage Control Division, Department of Law Enforcement, 6023 Clinton St., Boise, Idaho 83704. (208) 327-7160. Taxation: Department of Revenue & Taxation, Boise.

Consumption -- (1989) 2,136,000 gallons. Population: 1,003,000. Per capita, 1.80 gallons.

Markup -- 45% on sparkling wine (63% on still wine) on total acquisition cost, plus 15% surcharge on retail prices, to nearest 5 cents multiple per unit. Taxes paid by affixation of case seals.

Tax Rates -- 45 cents per gallon for table wine, champagne/sparkling wine and wine coolers. Markup + 15% for dessert wine, vermouth, and brandy.

Sales Tax -- 5% on table wine collected at point of sale.

Label and Brand Registration -- Wines over 14%, new item registration and all label changes must be submitted.

License to Solicit -- Not required, but agent or attorney must be registered by principal with Dispensary; fee $10. Principal may appoint two agents.

License to Ship -- Not required for dessert wine. For table wine, importers license required, $300.

Shipping Permit -- Purchase order from Dispensary required for each shipment.

Importation -- By dispensary only, except table wine may be imported. Fee, $300.

Wholesaling -- By Dispensary only, except table wine. Fee $300. Franchise terminations restricted.

Retailing -- Off-sales by State stores and special distributors and retailers of table wine; on-sales by hotels, restaurants, including restaurants at publicly-owned airports, caterers, transportation companies, and others. Retailers fee $100.

Reports -- Producers and importers must submit reports and make any tax payments on or before the 15th of each month on transactions in preceding month.

Pricing -- Dispensary sets off-sale retail prices. Verified price schedules be filed with Dispensary on demand showing prices at which same kind of beverage is currently sold to control authority in states bordering Idaho. 5% discount allowed on case sales to retail licenses. For table wine price posting is required. Importers may modify price schedules by filing new schedule not less than 10 days before end of month, effective 1st of next month. Such schedules to remain effective at least 30 days where price is increased, 6 months where price is decreased. Price posting for distributors only.

ILLINOIS

General Status -- Local prohibition (retail only) in cities, towns, villages, townships and precincts. Private licensing.

Control Authority -- Licensing and Regulations -- Liquour Control Commission, 100 West Randolph, Suite 5-300, Chicago, Illinois 60601. (312) 814-2206. Taxation: Department of Revenue, Liquor and Cigarette Tax Division, Springfield, Illinois.

Consumption -- (1989) 26,695,000 gallons. Population: 11,614,000. Per capita, 2.17 gallons.

Tax Rates -- 23 cents per gallon for table wine, champagne/sparkling wine, and wine coolers. 60 cents per gallon for dessert wine and vermouth. $2.00 per gallon for brandy.

Sales Tax -- 5%.

Label and Brand Registration -- All suppliers owning or controlling a wine brand must register with Commission, on prescribed form, all franchised wholesalers and territories. A copy of Federal label approval must be submitted; labels must show alcoholic content and date when manufactured.

License to Solicit -- Not required.

License to Ship -- Non resident dealers permit required, fee $75 for wineries with less than 500,000 gallons a year production, $225 for others.

Shipping Permit -- Not required.

Importation -- By producers, importing wholesalers and wholesalers. Bond required. Individuals may receive 1 gallon, may bring in without limitation on quantity. Effective Jan. 1, 1992, unlicensed individuals may receive by direct shipment up to 2 cases of wine per year from a winery or individual in a state which affords Illinois the same privilege. Such wine must be for personal use only.

Wholesaling -- By producers, importing wholesalers and wholesalers. Fee $225. All suppliers owning or controlling a wine brand must register with Commission, on prescribed form, all franchised wholesalers and territories; sale outside franchised territory prohibited.

Retailing -- Off-sales and on-sales by package, drug, food and other stores, hotels, restaurants, clubs, taverns, rail, water and air transportation companies, retailers license $75.

Reports -- Producers and importing wholesalers must file with Revenue department between 1st and 15th of each month, monthly reports covering transactions of previous month and pay tax due.

Pricing -- No provisions.

INDIANA

General Status -- No local prohibition. Private licensing.

Control Authority -- Indiana Alcoholic Beverage Commission, 251 N. Illinois, Ste. 900, Indianapolis, Indiana 46204. (317) 232-2430.

Consumption -- (1989) 7,174,000 gallons. Population: 5,556,000. Per capita, 1.19 gallons.

Tax Rates -- All wines 45 cents per gallon. Brandy $2.68 per gallon.

Sales Tax -- 5%.

Farm Winery Law -- "Small winery" permit issued to winemaking establishments which produce table wine from grapes, other fruits or honey produced in the state, with production not exceeding 100,000 gallons annually. Preferential tax rates for small wineries.

Label and Brand Registration -- All producers and importers, before shipping wine or brandy in Indiana, must register with the commission all brands, labels and trademarks used or proposed in selling or advertising for sale wine or brandy. Any label change submitted, two sets required. No registration fee.

License to Solicit -- No firm license required, but salesman must secure permit for each principal. Fee, $5.00 annually for each permit. Bond required. Out-of-state suppliers must appoint resident agent to sell to wholesalers and to be responsible for price filing, advertising, and promotional activities in state. Bond $500; fee for salesman application $20.

License to Ship -- Not required.

Shipping Permit -- Not required, but labels or trademarks must be registered. Monthly shipments reports due the 10th of each month. Also extended to holders of industrial alcohol permits.

Importation -- By licensed wholesalers and producers. Individuals may bring in 1 quart.

Wholesaling -- By wholesalers. Fee, $500. Out-of-state suppliers required to file with commission list of executive wholesale franchises, or affidavit that none exist.

Retailing -- Off-sales by package, drug and food stores and by hotels, restaurants and clubs; on-sales by hotels, restaurants, clubs and transportation companies. $50 when not already holding permit for other alcoholic beverages. $25 when already holding retail permit.

Reports -- Out-of-state firm having salesman or agent in state must file with Commission monthly verified report by 10th of each month for preceding month, showing salaries, commissions and other compensation to its agent or agents. Producers and wholesalers must file reports with the Department no later than the 20th of each month covering transactions of preceding month and pay tax due.

Pricing -- Pricing schedules not mandatory. Quantity discounts must apply uniformly and have commission approval.

IOWA

General Status -- Local county option. Sales by private licensees.

Control Authority -- Iowa Beer and Liquor Control Department, 1918 S.E. Hulsizer Avenue, Ankeny, Iowa 50021. (515) 281-7400.

Consumption -- (1989) 3,320,000 gallons. Population; 2,834,000. Per capita, 1.12 gallons.

Tax Rates -- All wine, $1.75, markup on brandy, wine coolers 19 cents per to a maximum of 17% alcohol by weight may be sold in the private sector.

Markup -- Still wine 80%, sparkling wine 70% on delivered cost. Commission applies mandatory 5 cents deposit Litter Stamp.

Sales Tax -- 4% collected at point of sale.

License to Solicit -- Not required but salesmen must obtain registration card from department. Fee, $50. Personal solicitation of commission must be by responsible officer or owner. Commission considers new listings quarterly on 1st of February, May, August and November. Name of salesperson must be listed on original Vintner's Certificate of Compliance application.

License to Ship -- Out-of-state suppliers must obtain vintner's certificate of compliance ($100 annually). Geographic sales areas must be designated at the time of application.

Label Registration -- All holders of vintner's certificate of compliance must register the labels on all wines to be distributed in the state prior to distribution.

Shipping Permit -- Purchase order from Commission required for each shipment. Copy of bill of lading forwarded to Invoice Department of Commission. Containers and labels must be registered.

Importation -- By Commission only, except non-beverage users and clergymen may import with special liquor permit, fee $5. Individuals may bring in one quart, from U.S.; one gallon from outside U.S for personal consumption.

Wholesaling -- By Commission and licensed wholesalers. Fee, $750. Bond required.

Retailing -- Off-sales by state stores and Class B licenses; on-sale by clubs, hotels, and motels, commercial establishment and rail, vessel and air common carriers; must pay 15% gross receipts tax, buy from Commission and file price for one-ounce serving. Price posting, 45 days advance notice of price change.

KANSAS

General Status -- Local prohibition in cities and townships. Private licensing. County option for liquor-by-the drink.

Control Authority -- Department of Revenue, Alcoholic Beverage Control Division, 512 West 6th St., Second Floor, Topeka, Kansas 66603. (913) 296-3946.

Consumption -- (1989) 2,307,000 gallons. Population: 2,495,000. Per capita, .78 gallons.

Tax Rates -- Table, sparkling wine, and wine coolers, 30 cents per gallon; dessert wines, 75 cents per gallon. Brandy, $2.50 per gallon.

Farm Winery Law -- If production exceeds 50,000 gallons, required to follow liquor act and trade practices. At least 60% of produce must be grown in Kansas (labels must show percentage). Sales to retailers, wholesalers, and retail off-premise. Annual License fee: $250.

Sales Tax -- 4.25% collected at point of sale.

Label Registration -- All label changes, package changes (label, bottle, cap, etc.) must be submitted. One set of labels required for each size.

License to Solicit -- No firm license required to solicit producers or distributors; wholesale license required to solicit retailers, State fee, $1,250; bond, $5,000.

License to Ship -- Not required.

Shipping Permit -- Affidavit of shipment or acceptable commercial document must be sent to Directory when shipment leaves premises.

Importation -- By producers and wholesalers only. Individual may bring in subject to taxes.

Wholesaling -- By wholesalers. Fee, $1,250. Exclusive franchise distribution system, restricting franchise terminations, adopted; system held to be valid in January, 1980 by State Supreme Court. Additional registration fee of $50 on initial application.

Retailing -- Off-sales by package stores; on-sales prohibited, except by clubs.

Reports -- Producers and distributors must file with Director monthly report by 15th of each month, covering purchases, sales, and prices for preceding month. Retailers must file reports with the Commission of Revenue and Taxation by the last day of each month.

Pricing -- Producers and wholesalers must each file non-discriminatory statement for cased and bulk wine and brandy governing sales of brands and prices, the former to distributors and the latter to retailers. Price schedules must be filed monthly commencing September 1, by suppliers showing the FOB point of shipment cash price for each item sold to wholesalers during the time the price schedule is in effect and must be accompanied by an affidavit of price affirmation on a prescribed form stating that the price for each item contained in the price schedule is as low as the lowest price said item is sold anywhere in any state in the continental United States during the month for which the price schedule is filed. Photographs of type of containers used must be filed with price schedule and approval of containers is required. A supplier contemplating a price increase must notify the Directory and all distributors of his intention at least 60 days prior to increase. In most cases suppliers who delist an item will not be permitted to repost it for 6 months.

KENTUCKY

General Status -- Local prohibition in counties, cities, towns and precincts. Some 'limited sale precints' limit both off-sales and on-sales. Private licensing.

Control Authority -- Licensing and Regulation: Department of Alcoholic Beverage Control, 123 Walnut Street, Frankfort, Kentucky 40601. (502) 564-4850. Taxation: Department of Revenue, Frankfort, Kentucky.

Consumption -- (1989) 2,828,000 gallons. Population: 3,727,000. Per capita, 0.73 gallons.

Tax Rates -- All wines, 50 cents per gallon. Brandy, $1.92 per gallon.

Sales Tax -- 5%.

Brand Registration -- Brand registration or designation of wholesaler required.

License to Solicit -- No firm license required, but local or nonresident salesmen must be licensed. Fee, $20; no bond.

License to Ship -- Not required, but shipment may be made only via holder of transporter's license. Fee, $25.

Shipping Permit -- Not required.

Importation -- By producers, rectifiers and wholesalers only. Wholesalers required to have vintner's license to import bulk wine. Import permit required for brandy only.

Wholesaling -- By wholesalers. Fee, $1,500; bond required. Franchise registration required. In addition a city may impose a license fee not exceeding twice the amount of the state fee.

Retailing -- Off-sales by exclusive package and drug stores only; on-sales by hotels, restaurants, clubs, taverns and transportation companies.

Reports -- Licensees (except retailers) must file with Department of Revenue a monthly report not later than 15th of each month covering transactions of preceding month and pay tax due.

Pricing -- No provisions.

LOUISIANA

General Status -- Local prohibition in parishes, wards, cities and towns. Private licensing.

Control Authority -- Licensing and Regulation: Department of Public Safety, Alcoholic Beverage Control Commission, P.O. Box 66404, 2124 Wooddale Blvd., Baton Rouge, Louisiana 70896. (504) 925-4041. Taxation: Department of Revenue and Taxation, Alcoholic Beverage & Beer Tax Unit, Baton Rouge, Louisiana. (504) 925-7537.

Consumption -- 11 cents per gallon for table wine. 23 cents per gallon for dessert wine and vermouth. $1.59 for champagne and sparkling wine. 32 cents per gallon for wine coolers with less than 6% alcohol. $2.50 per gallon for brandy.

Sales Tax -- 4% collected at point of sale.

Label and Brand Registration -- Registration of product with labels annually and all revisions. $15.00 fee for each product with a maximum of $150.00.

License to Solicit -- No firm license required, but solicitor's license must be obtained. Fee, $5; no bond. Solicitor can represent only one principal, who must be named in permit. Municipalities or parishes may also require a solicitor's license.

License to Ship -- No license required to ship into state, but shipment must be to wholesalers. Consignees must obtain a 'release' in order to receive wine.

Shipping Permit -- Consignee must be licensed and have permit from Department to receive each shipment.

Importation -- By wholesalers only who must represent primary American sources of supply.

Wholesaling -- By producers and wholesalers. Fee, $2,500.00 per each place of business within the state.

Retailing -- Off-sales by package, drug and food stores and by hotels, restaurants and clubs on sales by hotels, restaurants, clubs, taverns and transportation companies.

Reports -- Producers, wholesalers and importers must file report of transactions with the Board, within 15 days after close of each month on forms furnished by it and pay tax due. Importers must file report of transactions within 10 days after the close of each month, naming all persons from whom shipments were received and to whom, and when, shipments were resold.

Pricing -- No provisions.

MAINE

General Status -- Local prohibition in cities, towns and plantations. State monopoly, except private licensing of producers, on-sale retailiers and off-sale retailers of table wine.

Control Authority -- State Liquor Commission, State House, Station #8, Augusta, Maine 94333. (207) 289-3721. Enforcement by Bureau of Liquor Enforcement, Department of Public Safety.

Consumption -- (1989) 2,765,000 gallons. Population: 1,205,000. Per capita, 2.09 gallons.

Markup -- Markup 75% on less than carload cost FOB State Liquor Commission Warehouse, Portland, less federal taxes after Nov. 1, 1941. May reduce markup on items discontinued 6 months or more after listing.

Taxes -- 60 [cents] per gallon for table wine and wine coolers. Markup + excise for dessert wine, vermouth, and brandy. $1.24 gallon for champagne/sparkling wine. Includes earmarked tax of 30 [cents] per gallon on table wine and wine coolers. 24 [cents] tax on champagne/sparkling wine.

Sales Tax -- 50% on table wine collected at point of sale.

Label and Brand Registration -- Table wine labels must be approved by the Bureau and registered with the Commission, fee $10 per label. $1 fee for all label changes or re-registration. Private or restricted labels prohibited.

Farm Winery Law -- Wineries producing less than 50,000 gallons annually of table and sparkling wine utilizing in-state produce have winestating and wholesaling privileges as well as a preferential tax rate. Until January, 1989, tax on wine from a farm variety taxed at 5 [cents] per gallon on first 10,000 gallons, 10 [cents] per gallon on wine in excess of 10,000 gallons but not in excess of 25,000, and 20 [cents] on all wine in excess of 25,000 gallons. $50 fee.

License to Solicit -- No firm license required. Salesman's license required to solicit commission personally. Fee $10. Certificate of approval to solicit private licensees to sell table wine, fee, $600.

License to Ship -- Not required, except for table wine for sale by private licenses, fee, $600 (same as to solicit).

Shipping Permit -- Commission purchase order required. For shipments to wholesalers, certificate of approval holders must send Commission copies of each purchase order when wholesaler is invoiced.

Importation -- By State Liquor Commission and by licensed table wine wholesalers. Individuals may receive with consent of Commission and bring in 4 quarts without Commission consent.

Wholesaling -- By Commission and, for table wine, by wholesaler. Fee, $600 for principal place of business and for each additional warehouse. Exclusive territories must be indicated and franchise terminations restricted.

Retailing -- Off-sales by state stores and special agencies and of table wine by private licensees; on-sales by clubs, hotels, taverns, restaurants and transportation companies. Ten per cent discout to retailers, except interstate transportation companies.

Reports -- Wholesalers of table wine must file report of transactions with the Commission, within 10 days after the close of each month, detailing all wine purchased and sold in the preceding month.

Pricing -- No provisions under Control Act. Commission empowered to establish uniform retail sales prices throughout the state. Unless commission gives written permission, holders of Certificates of Approval and bottlers must post FOB shipping point prices for table wines, effective on the first month with 30 days notice; wholesalers must post delivered table wine prices to retailers effective 15 days later. Prices must include required deposits. Changes effective the first of the following month, must be posted 30 days in advance and must remain in effect for 90 days.

MARYLAND

General Status -- Local prohibition in countries. Private licensing, except off-sale monopoly in six counties, and off-sale monopoly on dessert and sparkling wines in three counties.

Control Authority -- Alcohol and Tobacco Tax Division, Goldstein Treasury Building, Room 310, Annapolis, Maryland 21404-2999. (301) 974-3314.

Consumption -- (1989) 10,516,000 gallons. Population: 4,622,000. Per capita, 2.15 gallons.

Tax Rates -- All wines, 40 [cents] per gallon, or 10.57 [cents] per liter. Brandy, $1.50 per gallon, or 39.63 [cents] per liter.

Sales Tax -- 5% collected at point of sale.

Label and Brand Registration -- Requires registration of brands, whether new items or transferred from prior non-resident dealer. Requires Unimerc code.

License to Solicit -- Firm license, $50 per year; each salesman, $50 per year.

License to Ship -- Firm license, nonresident dealer permit, $50 per year.

Shipping Permit -- Not required.

Importation -- By producers wholesalers who hold non-resident dealer permits and by county boards only. FEe, $50. Individual may bring in 1 quart twice a month; may not possess more than 4 such quarts at onte time.

Wholesaling -- By producers, wholesalers and county boards. Fees vary $1000-$1500.

Retailing -- Off-sales by package stores, druggists, food stores and in cetain counties, county stores; on-sales by hotels, restaurants, taverns, clubs, transportation companies and airlines.

Reports -- Producers, wholesalers and importers must make tax report by 10th day of each month, for sales and deliveries of preceding month, and must pay taxes due.

Pricing -- Producers, wholesalers and out-of-state shippers (with non-resident permit) must file with Comptroller on or before 10th of month, master schedules of prices of all items and brands sold to wholesalers and retailers. Combination price with advertising materials, services, or supplies prohibited.

MASSACHUSETTS

General Status -- Local prohibition in cities and towns. Private licensing.

Control Authority -- Licensing and Regulation: Alcoholic Beverages Control Control Commission, 100 Cambridge Street, Boston, Massachusetts 02202. (617) 727-3040. Taxation: Department of Corporations and Taxation, Boston, Massachusetts.

Consumption -- (1989) 18,846,000 gallons. Population: 5,889,000. Per capita, 2.999 gallons.

Tax Rates -- All wine 55 [cents] per gallon, except carbonated and sparkling wine, 70 [cents] per gallon. Brandy, $4.05 per gallon.

Sales Tax - 5%.

Farm Winery Law -- Graduated license fees beginning at $22 annually for in-state wineries. May import unfermented juice, but not bulk wine, into Commonwealth. May sell at wholesale; may obtain on-sale privileges.

License to Solicit -- Certificate of compliance required, fee $10 per year, and Massachusetts agent must be appointed. Fee for selling agent's license from $1,000; bond fixed by Commission. Salesman also must be licensed, fee $15; bond fixed by Commission. Manufacturers' representatives may not contact retailers.

License to Ship -- Certificate of compliance required. Fee $50 for 50,000 cases or less; $250 for more than 50,000 cases.

Shipping Permit -- Not required.

Importation -- By importers-wholesalers. Fee $2,500. Individuals may, with permit from Commission, import alcoholic beverage acquired other than by purchase and not intended for sale.

Wholesaling -- By importer-wholesaler and producers. Fee $2,500. Franchise terminations restricted.

Retailing -- Off-sales by producers, package and food stores and druggists; on sales by producers, hotels, restaurants, clubs, taverns and transportation companies.

Reports -- Producers and wholesalers must file reports by last day of month (except on or before the 20th of June) with the Commissioner of Corporations and Taxation, covering sales and importations of preceding month.

Pricing -- Mandatory price posting by brand owner or agent to wholesalers and retailers. Schedules of prices to wholesalers must be filed by 28th of month effective 1st of second following month until amended. Prices to retailers along with minimum consumer prices must be filed by 10th of January, March, May, July, September, and November effective 1st of second following month for 60 days. Price schedules must be accompanied by an affirmation that the bottle and case wholesale prices of the scheduled brands are no higher than the lowest price charged for the same item to any other wholesaler in any other state or D.C., or to any monopoly state which operates retail stores, at any time during the month in which the goods are sold. Schedule of suggested consumer prices required. Combination prices prohibited. Commission approves prices.

MICHIGAN

General Status -- Local prohibition in counties, townships, cities and villages. Private licensing for off-sales of wine not over 16% alcohol by volume, and on-sales of all wines. State monopoly for wholesaling and off-sale of wines over 16%.

Control Authority -- Department of Commerce, Liquor Control Commission, 7150 Harris Drive (P.O. Box 30005), Lansing, Michigan 48909. (517) 322-1345.

Taxation: Department of the Treasury, Sales and Use Taxes, Lansing, Michigan.

Consumption -- (1989) 18,274,000 gallons. Population: 9,240,000. Per capita, 1.82 gallons.

Tax Rates -- 51 [cents] per gallon for table wine, champagne/sparkling wine, and wine coolers. 76 [cents] per gallon for dessert wines and vermouth. Mark-up + 8% for candy.

Sales Tax -- 4% collected at point of sale.

Label and Brand Registration -- Wine labels must be registered and receive a registration of approval from Commission prior to being offered for sale or shipment in the state. No fee for registration.

License to Solicit -- Out-of-state bottled or bulk wines, 'outstate seller of wine' license required, fee $300. $1000 bond for out-of-state wine sellers. Out-of-state bulk wines not over 24% alcohol by volume, 'seller's alcohol license' required, fees $5, bond $1,000. Registration by May 1 required for salesmen, fee $1 per year.

License to Ship -- Same as for license to solicit.

Shipping Permit -- Out-of-state seller of wine must pay fee, $300; must submit one copy of invoice to Commission and two copies to wholesaler at time of shipment to wholesaler. Invoices must show brand and registration of approval.

Importation -- Bottled wines, by Michigan wholesalers and state representatives of holders of 'wholesalers of domestic wine' license. Bulk wines not over 24% by Michigan producers only. Individuals out of U.S. 48 hours or more may bring in 1 quart of wine or brandy from foreign country via vessel or air common carrier every 30 days.

Wholesaling -- By wholesalers whose franchises must be registered by 'wholesalers of domestic wine' and Michigan 'wine markets'.

Retailing -- Off-sales of wines by food, drug and other stores and hotels. Off-sales of wines by State Stores and Specialty Designated Distributors. On-sales of all wines by hotels, restaurants, taverns, clubs and transportation companies.

Reports -- 'Outstate seller or wine' must file monthly tax reports with Control Commission by 15th for transactions or preceding month and include tax. Quarterly reports due by 15th of January, April, July and October for preceding quarter. Holder of 'seller's alcohol license' must make monthly report of all bulk sales. Wholesalers must file quarterly reports with invoices attached, showing date and method of payment.

Pricing -- Producers, wholesalers and representatives of domestic or imported wine wholesalers must file with Commission schedule of prices to retailers (wine not over 21%) before making any sales, and quarterly thereafter, by January 1, April 1, July 1 and October 1; brand listings and delistings considered twice a year. The commission is required to determine minimum markup at wholesale and retail for cased Michigan wine 21% alcohol by volume or under,. sold in state, and fix a minimum wholesale price for out-of-state wine, not less than Michigan wine. Commission fixes minimum wholesale and retail price on all wine; out-of-state price not less than minimum price for domestic wine.

MINNESOTA

General Status -- Local prohibition (retail sales only) in counties, cities and villages. Private licensing, except municipal retail stores in certain localities.

Control Authority -- Licensing and Regulation: Liquor Control Division of Minnesota Department of Public Safety, Room 440, 333 Sibley Street, St. Paul, Minnesota 55101. (612) 296-6159. Taxation: Alcohol, Tobacco and Special Taxes Division of Department of Revenue, St. Paul, MN.

Consumption -- (1989) 7,982,000 gallons. Population: 4,307,000. Per capita, 1.65 gallons.

Tax Rates -- Table wines, 30 [cents] per gallon; dessert wines, 95 [cents] per gallons; carbonated and sparkling wines, $1.82 per gallon; $5.03 per gallon.

Sales Tax -- 7% collected at point of sales.

Farm Winery Law -- May not exceed 50,000 gallons annually. Winery operator must be farm owner. Majority of fruit used msut be produced in Minnesota. Sales to wholesalers, direct to retailers, and retail on premise. Tasting on premise. Annual license fee: $25.

License to Solicit -- No firm license required, but salesmen must be licensed in order to solicit. Fee, $5, no bond. Application Form No. 46.

Label and Brand Registration -- Wine and brandy brands must be registered with Division by written request to Commissioner including: affidavit of ownership, check for $20 per brand, and set of front and back labels and and other labels affixed to the containers. Any change requires approval by Commissioner.

License to Ship -- Special out-of-state shipper's license required. Fee, $300, no bond. (Application Form 45).

Shipping Permit -- Not required. Four manifests (bills of lading) must be furnished Division for each shipment at time of shipment.

Importation -- By producers and wholesalers. Fee, $750. Individuals may bring in one gallon from foreign country, one quart from another state, and additional 'reasonable amount' if taxes are first paid.

Wholesaling -- By producers and wholesalers. Fee, $750; bond required. Franchise registration required.

Retailing -- Off-sales by package, drug and food stores and municipal stores; on-sale by hotels, restaurants, clubs, taverns, certain civic centers, transportation companies and municipal stores.

Reports -- Out-of-state shippers and wholesalers must submit monthly report to Division by 18th of the month covering transactions of preceding month and pay tax due.

Pricing -- Brand owner, wholesaler, etc., must file wholesale price schedule, including volume prices for each brand with Control Division by 1st of month, effective until 1st of following month. Schedules may be amended by 5th of month. Sales below cost and sales discrimination prohibited

MISSISSIPPI

General Status -- Local prohibition in counties which do not legalize sale of alcoholic beverages by county option election. State monopoly except private licensing of on-sale and off-sale retailers.

Control Authority -- Alcoholic Beverage Control Division, State Tax Commission, 501 Northwest St., Jackson, Mississippi 39201. (601) 359-1042.

Consumption -- (1989) 1,429,000 gallons. Population: 2,620,000, Per capita, .55 gallon.

Markup -- State wholesale monopoly markup on wine is 23% on landed cost at state warehouse in Jackson.

Taxes -- Markup + 35 [cents] per gallon for table wine, dessert wine, and vermouth. Markup +$1.00 per gallon for champagne/sparkling wine. 48 [cents] per gallon for wine coolers. Markup + $2.50 for brandy.

Sales Tax -- 6%.

Farm Winery Law -- Native winery law contains lower license fees for wineries ($10 per year) and retailers of native wine ($50 per year). Wine made primarily from in-state produce qualifies as "native wine."

License to Solicit -- Not required. Producers and importers may solicit state monopoly only, must register full time employee as a 'manufacturer's representative' who is the manager in the state and is a full-time resident. He may hire other employees who must also be registered; approval required for employment contracts.

License to Ship -- Not required.

Shipping Permit -- No provisions.

Importation -- By Tax Commission only, pursuant to purchase order; and by producer-licensee, to import alcoholic liquors in bulk.

Wholesaling -- State monopoly -- by Commission only. Retail package stores may now special order wines not listed by the state Tax Commission.

Retailing -- Of-sale, by private licensees exclusively selling alcoholic beverages; on-sale by qualified hotels, restaurants, and clubs located within municipalities or in prescribed resort areas.

Pricing -- Commission sells to retailers at uniform delivered price throughout the state. Price changes and new listings must be filed with commission by 1st of March, June, September and December to become effective by 1st of May, August, November and February, respectively. No provisions for price to consumer. Prescribed from for price posting.

Reports -- Every retailer, wholesaler & distributor of light wines and beer must file a report on or before the 15th with State Tax Commission. Payment included.

MISSOURI

General Status -- Local prohibition (on sale) in cities and counties. Private licensing.

Control Authority -- Licensing and Regulation: Division of Liquor Control of Department of Public Safety, Harry S. Truman-State Office Building, 8th Floor, 301 W. High Street, Jefferson City, Missouri 65101. (314) 751-2333. Taxes: Director of Revenue, Jefferson City, Missouri.

Consumption -- (1989) 8,039,000 gallons. Population: 5,141,000. Per capita, 1.39 gallons.

Tax Rates -- All wine, 36 [cents] per gallon. Brandy, $2.00 per gallon.

Sales Tax -- 4.225% collected at point of sale.

Farm Winery Law -- Until 1991, 4 [cents] excise tax is earmarked to a separate state account for use in developing programs for growing, selling and marketing grapes and grape products grown in Missouri. "Domestic Winery" may not exceed 500,000 gallons annually. At least 85% of fruit must be grown in Missouri. Sales to wholesalers, direct to retailers, and retail off-premise consumption. Annual fee: $5 for each 500 gallons, $300 maximum.

License to Solicit -- Non-resident license required. Fee, $100; bond, $200. (Wine to wholesalers only.) Salesmen, permit required, fee $5.

License to Ship -- Same as license to solicit.

Label and Brand Registration -- Wineries holding solicitor's license must register as primary source of supply. No fee for registration. Brandy sample required. Copy of Federal Certificate of Label Approval and 1 label required.

Shipping Permit -- Not required. Every shipment of alcoholic liquors in excess of five gallons must be accompanied by a bill of lading or shipment papers describing the consignor, consignee and the shipment itself.

Importation -- By wholesalers and manufacturers. Out-of-state wholesalers or manufacturers must secure a solicitor's permit. Fee, $100. Individuals may receive or bring in 5 gallons of wine or brandy, tax free. More than five gallons subject to taxation. An adult resident or holder of an alcoholic beverage license in this state or a state which affords Missouri licensees or adult residents an equal reciprocal shipping privilege may ship, for personal use and not for resale, not more than 2 cases of wine (each case not containing not more than 9 liters) per year to any adult resident of this state.

Wholesaling -- By producers and wholesalers. Fee, $100. Franchise terminations restricted.

Retailing -- Off-sales by package, drug, cigar, confectionery, delicatessen, general merchandising and food stores; on-sales by hotels, restaurants, transportation companies, and others.

Reports -- Out-of-state firm must file tax return in triplicate of Form 11 and report on Form 29 of sales to each wholesaler with Supervisor by 15th of each month and pay taxes shown to be due. Copies of invoice of sales during preceding month must accompany report, must show total tax due on each invoice and must include state's 6 digit wine code number. Suppliers must file lists of wholesalers and attach copies of contracts; changes to be reported within 10 days. Wholesalers must register brands. No price posting.

Pricing -- Mandatory price filling by wholesaler of bottle and case price of all brands to retailer. Master price schedules filed by the 10th of February and August, effective until amended. Changes filed on short-form schedules by the 10th of other months, effective until amended. Maximum discounts: 1% quantity on 2 or more cases. Case sizes prescribed: All posting must be in metric sizes and must be in machine readable format.

MONTANA

General Status -- Local prohibition in counties. State monopoly, except private licensing of wine distributors, on-sale retailers and off-sale of table and sparkling wine by food and drug stores.

Control Authority -- Montana Department of Revenue, Liquor Division, Sam W. Mitchell Building, P.O. Box 1712, Helena, Montana 49624-1712. (406) 444-2540.

Consumption -- (1989) 1,564,000 gallons. Population: 805,000. Per capita, 1.76 gallons.

Tax & Markup -- Table wine $1.02; dessert wine, markup + 26%; champagne/sparkling wine, $1.02; wine coolers, $1.02; spirits, markup + 26%.

Label and Brand Registration -- Wine labels must be registered with Division before shipping into state. One copy of label required. Fee: $25.

License to Solicit -- Vendor's permit required to solicit board, fee, $25. Suppliers may employ 2 agents who must be registered by filing a 'statement of agent', annual fee, $25 per agent. Vendor must file statement with territories and names of all agents under his supervision. No license required to solicit table wine wholesalers.

Shipping Permit -- Order of Board required for each shipment to Board. Manifests must be mailed to Board at Helena, Montana.

Importation -- Dessert wine and spirits by board only, pursuant to purchase order; table and sparkling wine by wholesalers. Individuals may bring in 3 gallons.

Wholesaling -- By Board only for dessert wine and spirits. Wholesalers may sell table and sparkling wine to retailers, fee $400.

Retailing -- Off-sales of dessert wine and spirits by State stores; of table and sparkling wine by food and drug stores and State stores. On-sales by hotels, restaurants, clubs, fraternal organizations and transportation companies.

Reports -- Required from wineries shipping table and sparkling wine to wholesalers, from wholesalers, and from carriers; report to be sent to the Department of Revenue on or before 15th of month for transactions of preceding month, enclosing tax due.

Pricing -- Board sets state and agency price, and minimum consumer prices in state stores. Wholesalers post prices of table and sparkling wine to retailers.

NEBRASKA

General Status -- Local prohibition in cities. Private licensing.

Control Authority -- Nebraska Liquor Control Commission, P.O. Box 95046, 301 Centennial Mall, Lincoln, Nebraska 68509. (402) 471-2571.

Consumption -- (1989) 2,113,000 gallons. Population: 16,602,000. Per capita, 1.17 gallons.

Tax Rates -- Table and sparkling wine, $.75 per gallon; wine coolers, $.75 per gallon; dessert wine, $1.35 per gallon. Brandy, $3.00 per gallon.

Sales Tax -- 4%.

Farm Winery Law -- Production limited to 50,000 gallons per year. At least 75% of produce must be grown in Nebraska. Sales to wholesalers, retailers, off-premise retail sites, tasting samples and one branch outlet. Annual License fee: $250 per premise.

Licnese to Solicit -- Not required.

License to Ship -- Required; fee, $200, adequate bond. Shipment to licensed distributors only.

Shipping Permit -- Not required.

Importation -- By wholesalers only. Fee, $500. Individual may bring in without restriction. Litter fee assessed on annual proceeds.

Wholesaling -- By producers and wholesalers. Fee, $500.

Retailing -- Off-sales by package, drug and food stores; on-sales by hotels, restaurants, clubs, taverns, certain non-profit organizations, airports and transportation companies.

Reports -- Verified reports by producers and wholesalers, showing production and sales during preceding month, must be filed with Commission on prescribed forms by the 25th of the month accompanied by taxes due. Producers and distributors must file reports of liquor manufactured and sold by 15th of month.

Pricing -- State Supreme Court held in May, 1984, that the state law prohibiting wholesalers from giving quantity discounts to retailers, and which prohibited the amendment of price schedules to reflect quantity discounts, was unconstitutional (Finocchiaro v. Nebraska Liquor Control Commission.) Wholesalers must file schedule of verified prices to retailers with commission. Amendments effective not less than 30 days after filed, except new items effective immediately. May discount brands only twice per year, with 6-month interval between end of one discount period and beginning of next.

NEVADA

General Status -- No local prohibition. Private licensing.

Control Authority -- Nevada Tax Commission, Cigarette and Liquor Tax Division, Capital Complex, 1340 South Curry Street, Carson City, Nevada 89701. (702) 885-4892.

Consumption -- (1989) 5,109,000 gallons. Population: 1,054,000. Per capita, 4.54 gallons.

Tax Rates -- Table, sparkling, wine coolers and carbonated wines, 40 [cents]; for dessert wines, 75 [cents]; and for brandy, $ 2.05 per gallon.

Sales Tax -- 5 3/4 collected at point of sales.

License to Solicit -- Not required.

License to Ship -- Certificate of Compliance must be obtained from Alcohol Control Department. No fee, expires June 30 each year.

Shipping Permit -- Not required.

Importation -- By any license holding an 'importer's license only.' Fee, $500, bond depending upon amount of tax payments. Holders of 'permissible person's permit' may import (hospitals, churches, industrial, etc.)

Wholesaling -- By wholesalers; fee, $250. Discrimination among wholesalers and franchise terminations restricted.

Retailing -- Off-sales by package and food stores and by hotels, restaurants, clubs and taverns; on-sales by hotels, restaurants, clubs, taverns, transportation companies and others.

Reports -- Out-of-state shipper, to retain certificate of compliance, must file by 20th of each month with Commission report under oath showing wine sold and shipped to each importer. Licensees must file report with State Tax Commission by 10th of month for preceding month's transactions, enclosing tax due.

Pricing -- No provisions.

NEW HAMPSHIRE

General Status -- Local prohibition in cities and towns. State monopoly, except private licensing of hotels, restaurants and clubs as on-sale retailers and usual off-sale outlets of table wine.

Control Authority -- State Liquor Commission, Robert J. Hart Building, Storrs Streets, P.O. Box 503, Concord, NH 03302. (603) 271-3755.

Consumption -- (1989) 3,286,000 gallons. Population: 1,085,000. Per capita, 3.12 gallons.

Markup -- Markup approximately 40% on less than carload cost, including 2% cash discount, less 1942-44-51 federal tax increases, plus 15 [cents] per fifth and 10 [cents] per pint breakage and handling charge for sales by Commission.

Tax Rates -- 35 [cents] per gallon for all wines. Brandy = markup.

Sales Tax -- 3 3/4%.

Farm Winery Law -- "Domestic Winery" may not exceed 50,000 gallons annually. No restructions on use of out-of-state fruit, juice or wine for blending with New Hampshire-grown fruit or wine. Wholesale, and retail sales on premise for off-premises consumption. Tasting on premises. Annual license fee: $1,125.

License to Solicit -- Out-of-state supplier must hold certificate of approval, fee $150 to $1,500 depending on amount sold in state previous year. Solicitors appointed by winery vendor and must be license, fee $56; wineries limited to 6 solicitors. Representatives must obtain Registration Certificate, fee $56, to solicit Commission.

Label and Brand Registration -- All beverages must be registered by the manufacturer with the Department of Health & Welfare, Division of Public Health Services. "Vendors Specification" form, $20 initially, $15 renewable fe in April.

License to Ship -- Certificate of approval required (same as for solicitation). Non-Resident Vendor permit, $56.

Shipping Permit -- Vehicle permit from Commission must accompany each shiplment to or from Commission, fee, $30. Carrier permit for each vehicle used to ship table wine required, fee, $113.

Importation -- By Commission from seller with valid certificate of approval. Individual may bring in three quarts; with special permit from Commission, three gallons.

Wholesaling -- By Commission, wherever feasible must purchase alcoholic beverages produced or bottled in state. Commission sells table wine to licensed retailers at discount.

Retailing -- By state stores, state agencies, grocery stores, motels, hotels, drug and department stores (limit of 6 retail licenses per person or company) and by wineries; off-sale license, $225; on-sale license $400. On-sales by restaurants, hotels, clubs and transportation companies; may also sell off-sale if they purchase wines for off-sale from the Commission.

Reports -- Manufacturers, wholesalers and importers must make reports to the State Liquor Commission by 10th of month, and pay taxes due.

Pricing -- Off-sale price fixed by Commission at not less than 144% of wholesale cost of non-New Hampshire U.S. wines; 140% of wholesale cost of imports and 130% of wholesale cost of New Hampshire wines, maximum discount to hotels and clubs, 5% on retail price. Price posting 60 days prior to change.

NEW JERSEY

General Status -- Local prohibition in cities, towns, villages and boroughs. Private licensing.

Control Authority -- Licensing and Regulation: Division of Alcoholic Beverage Control, Department of Law and Public Safety, TRW Complex, Building 20, 200 Wolverton St., CN 087, Trenton, New Jersey 08625. (609) 984-2830. Taxes: Division of Taxation, Beverage Tax, Department of the Treasury, Trenton, New Jersey.

Consumption -- (1989) 24,833,000 gallons. Population: 7,721,000. Per capita, 3.17 gallons.

Tax Rates -- All wines, 50 [cents] per gallon. Brandy, $4.20 per gallon.

Sales Tax -- 6%.

Farm Winery Law -- State issues farm winery licenses for graduated fees ($50-200), but licensee cannot produce more than 50,000 gallons annually and, for first five years, must use at least 51% grapes grown in state.

Label and Brand Registration -- A schedule of product filing must be made each year for all products offered in the state. Filed with Director of ABC, must include: brand or trade names; nature and type; standard case size; capacity of containers; and names of local distributors. Fee: $10 per brand. For label changes, brand registration forms in triplicate.

License to Solicit -- Wholesaler's license required. Fee, $1,500 to $7,000; bond discretionary. Salesmen, license required. Fee, $25; no bond.

License to Ship -- Not required if order unsolicited and sale made outside state; otherwise, same as license to solicit.

Shipping Permit -- Not required.

Importation -- By wholesalers and producers. Delivery to retailers must be from inventory stored for 24 continuous hours in licensed warehouse. Individual may import or bring in 1 per day; more than 1 gallon on permit, fee $5. Transportation into state prohibited from another state which prohibits importation of alcoholic beverages from New Jersey.

Wholesaling -- By licensed producers and wholesalers; three types of wholesaling licenses available: 1) plenary wholesale license (all liquors), 2) limited wholesale license (beer and natural wines) and 3) wine wholesale license. Fee for wine wholesale license, $3,000; Franchise terminations restricted.

Retailing -- Off-sales by state stores, state agencies, grocery stores, taverns and restaurants; on-sales by hotels, restaurants, taverns, clubs and transportation companies.

Reports -- Prescribed verified bi-monthly reports by producers and wholesalers showing sales preceding month must be filed not later than 15th with Director of Division of Taxation. Taxpayers must include taxes with report, retailers must file bi-monthly reports by 20th of month.

Pricing -- Minimum wholesaler, retail and consumer resale price schedule must be filed with Director of Alcoholic Beverage Control as follows: Wholesale, by February 15; Retail and consumer, by February 20; private labels to one retailer only, by March 20, and all prices filed quarterly thereafter. Sales less than cost prohibited. Brandy producers and wholesalers must file reduced price and higher discount listings by 5th of next following month to conform prices filed during past month to lowest price and highest discount at which brandy will be sold to anyone in United States during such following month.

Pricing -- No statutory provisions. Pricing regulations have been in a state of uncertainty due to proposed liquor price deregulation by the Alcoholic Beverage Control Board, to eliminate retail price maintenance. Check with state ABC for current status.

NEW MEXICO

General Status -- Local prohibition in certain counties and cities. Private licensing.

Control Authority -- Department of Alcoholic Beverage Control, 224 E. Palace Ave., Santa Fe, New Mexico 87501-2789. (505) 827-7760. Taxation: Revenue Division, Department of Taxation and Revenue, Santa Fe, New Mexico.

Consumption -- (1989) 2,952,000 gallons. Populations: 1,507,000. Per capita, 1.71 gallons. Tax Rates -- All wines, 95 [cents] per gallon. Brandy $3.94 per gallon.

Sales Tax -- 4 3/4%.

Farm Winery Law -- Any lessee or proprietor of any vineyard, orchard, farm or apiary in the stae may make and sell at wholesale or retail the wine made from grapes, fruit or any other agricultural products grown in the vineyard, orchard, farm or apiary without any state excise tax liability on the sale of the first 20,000 gallons annually. Formerly, ALL sales were exempt. $750 license.

License to Solicit -- Non-resident license required. Annual fee, $300-$3500 based on total invoice cost of shipments into state during preceding fiscal year. Firms with less than $50,000 annual state sales must be represented by a resident broker (license fee: $500 to represent up to ten principals, $150 for each additional principal beyond 10). Salesmen also must be registered. Fee, $25; no bond. May not solicit retailers.

License to Ship -- Same as license to solicit. Unsolicited order received out-of-state may be shipped without permit if billed F.O.B. and shipped in name of consignee who must obtain transportation permit.

Shipping Permit -- Consignee must obtain release permit from Bureau, for each shipment; send two copies of invoice to division.

Importation -- By producers, rectifiers and wholesalers only. Individual may bring in, or receive by direct shipment, up to two cases of wine per month for private use and consumption from states affording New Mexico the same reciprocal privilege. From other states, the law specifies a "reasonable" amount.

Wholesaling -- By licensed wholesalers; fee, $750. Franchise termination regulated.

Retailing -- Off-sales by package, drug and food stores, and by hotels and restaurants; on-sales by hotels, restaurants, clubs and transportation companies.

Reports -- Non-resident licensees must mail to Division of Liquor Control duplicate invoice and copy of bill of lading for each sale and shipments to wholesaler. Licensees must file reports with Taxation and Revenue Department by 25th of month, for transactions of preceding month, and pay taxes due.

Pricing -- No provisions for wine. No posting.

NEW YORK

General Status -- Local prohibition in cities and towns. Private licensing.

Control Authority -- Licensing -- New York State Liquor Authority, Division of Alcoholic Beverage Control, 250 Broadway, New York, NY 10007. (212) 417-4002. Taxing -- Department of Taxation and Finance, Albany, New York.

Consumption -- (1989) 50,250,000 gallons. Population: 17,909,000. Per capita, 2.64 gallons.

Tax Rates -- Table wines, dessert wines, vermouth, and wine coolers, 19 [cents] per gallon. Champagne/sparkling wine, 95 [cents] per gallon. Carbonated wine 57 [cents] per gallon. Brandy $6.44 per gallon.

Sales Tax -- 4% if sale of beverages exceeds $1.

Farm Winery Law -- Farm winery may not exceed 50,000 gallons annually, using only grapes, other fruits or agricultural products grown in New York State. Sales to wholesalers, direct to retailers, bulk to other wineries or distillers, and retail for off-premise consumption. One additional sales outlet and parcel delivery permitted. Tasting on premises. Annual license fee: $125.

Label and Brand Registration -- Label registration required by licensed producers and wholesalers, fee, $50 per label for all wine types in same tax classification. NYSLA acknowledges "brand" as the Appellation of Origin or viticultural area.

License to Solicit -- Producer's or wholesaler's license required. Fee, $687.50 (includes fee for price maintenance); ond, $2,500. Salesmen also must be licensed. Fee, $20; bond, $500. Out-of-state seller may obtain a negotiator's permit, annual fee $200 (single transaction $20) to negotiate an agency with a wholesaler to act as distributor for the supplier's products. None required.

License to Ship -- Not required, if order unsolicited and sale made outside New York. Otherwise same as license to solicit. None required.

Shipping Permit -- Not required.

Importation -- By producers and wholesalers. Individual may import up to 15 gallons of wine if permit obtained from Authority (issuance of permits discontinued by Authority April 1, 1965) and may bring in unlimited quantity if in vehicle transporting beverages. No common carriers to to individual.

Wholesaling -- By producers and wholesalers. Fee, $625.

Retailing -- Off-sales by exclusive package stores, wineries and farm wineries; on-sales by hotels, restaurants, clubs, transportation companies, and others. Wine coolers may be sold in food stores.

Reports -- Importing producers and wholesalers required to file report with State Tax Commission not later than 20th of each month, enclosing taxes due.

Pricing -- Wholesale and retail price schedules required to files with Liquor Authority by brand owner of exclusive agent pursuant to SLA regulations. A state law which required liquor retailers to sell at no less than 12% above wholesale price was held to violate the antitrust laws (J.A.J. Liquor Store v. New York State Liquor Authority). Done by the Exclusive Brand Agent 45 days prior to change of prices.

NORTH CAROLINA

General Status -- Local prohibition in counties. Private licensing. County stores.

Control Authority -- Licensing and Regulation: Alcoholic Beverage Control Commission, 3322 Garner Road, (P.O. Box 26687), Raleigh, North Carolina 27611. (919) 779-0700. Taxes: Department of Revenue, Raleigh, North Carolina.

Consumption -- (1989) 11,526,000 gallons. Population: 6,489,000. Per capita, 1.71 gallons.

Tax Rates -- Table wine, champagne/sparkling wine, and wine coolers, 79 [cents] per gallon. Dessert wine, and vermouth, 91 [cents] per gallon. Brandy, 22.5% retail.

Sales Tax -- 3% collected at point of sale.

Label and Brand Registration -- Both wine and wine labels must be approved by ABC prior to import. Labels, samples, and chemical analyses must accompany prescribed form. Fee: $25 for each new item.

License to Ship -- Non-resident wine vendor license required, $25 for fewer than 500 cases annually, otherwise $150.

Importation -- Table, carbonated and sparkling wine by County Boards, wholesalers and bottlers, fee, $150; dessert wine and vermouth by County Boards and wholesalers and bottlers holding additional special license. Individuals may bring in 4 liters in sealed container from foreign country in possession at time of entry, subject to taxes, or 1 gallon, tax free, for personal consumption.

Shipping Permit -- Not required but invoice must bear number of non-resident license; must accompany shipment.

Wholesaling -- By licensed wholesalers and bottlers only, fee, $150.

Retailing -- Off-sales -- table and sparkling wines -- by package, drug, food and other stores; dessert wines by County stores and by drug, grocery and other stores in wet counties only. Local wineries may sell all wines they lawfully manufacture. On-sales -- table and sparkling wines -- by hotels, restaurants, cafes, transportation companies and others; dessert wines by hotels and restaurants in wet counties only

Reports -- Wholesalers and importers file tax returns monthly by the 15th and pay tax due.

Pricing -- County store price uniform throughout State. The Board lists wine continuously and publishes new lists monthly if warranted, and at least on 1st of March, June, September and December. Decisions on new items take 30 days, fee, $25 per item. No posting.

NORTH DAKOTA

General Status -- No local prohibition. Private licensing. Sunday sales prohibited.

Control Authority -- Office of the State Treasurer, Alcoholic Beverage Tax Division, 600 East Blvd., State Capitol, bismarck, North Dakota 58505. (701) 224-2210.

Consumption -- (1989) 755,000 gallons. Population: 667,000. Per capita, 1.03 gallons.

Tax Rates -- Table wines and wine coolers, 50[cents] per gallon; dessert wines, 60[cents] per gallon; carbonated and sparkling wines, $1 per gallon. Brandy, $2.50 per gallon.

Sales Tax -- 6% collected at point of sale.

License to Solicit -- Not required.

License to Ship -- Not required.

Label and Brand Registration -- Wine and brandy must be licensed for sale by State Laboratories Department. Licenses paid annually; fees: brand, $150; each additional brand, $50; wines, $25 per brand. Submission of label changes -- automatic approval.

Shipping Permit -- Monthly shipment report required to be sent in duplicate prior to shipping to State Treasurer. Prescribed form: Manifest of Liquor Shipment. Second reportk due on or before the 15th on prescribed form reporting all Liquor shipped.

Importation -- By wholesalers only.

Wholesaling -- By licensed and bonded wholesalers.

Retailing -- Package and food stores, taverns, hotels and clubs may secure licenses. Includes both off-sale and on-sale privileges. Sunday sales prohibited.

Reports -- No reports are specifically required but penalties are provided for wholesalers who fail to furnish reports when required or who file fraudulent reports. Taxes due from wholesalers to state treasurer on or before 15th.

Pricing -- No provision. No price posting.

OHIO

General Status -- Local prohibition in cities, residential districts and townships. Private licensing (State monopoly does not handle wine.)

Control Authority -- Licensing -- Ohio Department of Liquor Control, 2323 West Fifth Avenue, Columbus, Ohio 43266-0701. (614) 644-2360. Taxing -- Department of Taxation, Columbus, Ohio.

Consumption -- (1989) 15,936,000 gallons. Population: 10,855,000. Per capita, 1.38 gallons.

Tax Rates -- Table wines and wine coolers, 26[cents] per gallon; dessert wines, 63[cents] per gallon; vermouth, 77[cents] per gallon; sparkling and carbonated wines, $1.27 per gallon; brandy, $2.25 per gallon.

Sales Tax -- 5% if sale of beverages exceeds $1.00.

Farm Winery Law -- Production may not exceed 500,000 gallons annually. Sales to wholesalers and retail for on- and off-premise consumption permitted. Annual license fee: $25 for each 5,000 gallons produced. Tax: one cent per gallon to Grape Industries Fund. Exempt from state wine excise tax.

License to Solicit -- No firm license required, but salesmen must be registered. No fee or bond.

License to Ship -- Not required.

Shipping Permit -- Annual 'consent' permit must be obtained.

Importation -- By producers and importers-wholesalers. Individual may receive with consent of Department, subject to taxes and may bring in 1 gallon of foreign wine without consent of Department.

Wholesaling -- By producers and wholesalers. Franchise terminations restricted.

Retailing -- Off-sales by package, drug and food stores, and on-salers; on-sales by hotels, restaurants, clubs, night clubs, transportation companies and others.

Reports -- Wine and mixed beverage wholesalers are required to file semi-annual reports of sales, within 15 days after expiration of the first 6 months of the permit year. Producers and wholesalers must file tax reports by 18th of month for transactions of the preceding month, and pay taxes due.

Pricing -- Quarterly price posting to wholesalers, retailers and consumers required by 10th of March, June, September and December, effective on the 1st of following month. Board approves all prices, set minimum prices quarterly. On sales to retailers in less than case lots required; specified split case bottle charge to be added. Ex: 4[cents] per fifth.

OKLAHOMA

General Status -- No local prohibition. Package stores only by private licensees.

Control Authority -- Alcoholic Beverage Control Board, 2501 N. Stile, 3rd Floor, Oklahoma City, Oklahoma 73105. (405) 521-3484.

Consumption -- (1989) 2,975,000 gallons. Population: 3,242,000. Per capita, 0.81 gallons.

Tax Rates -- Table wine and wine coolers, 72[cents] per gallon. Dessert wine and vermouth $1.40 per gallon. Champagne/sparkling wine $2.08 per gallon. Brandy, $5.56 per gallon.

Sales Tax -- 4% collected at point of sale.

License to Solicit -- Firm license (non-resident seller) required, fee, $750, no bond. Must appoint representative (manufacturer's agent), fee $55, no bond.

License to Ship -- No-resident sellers license required, fee $750. Wholesalers placing orders with out-of-state suppliers must send copy of each purchase order to Board when order is placed.

Label and Brand Registration -- Non-resident sellers must register their brand name label with ABC, by submitting complete list of all items to be offered for sale, including brand, type, container size, proof, and age. Wines and champagnes must show, brand, price and size. Annual fee for wine, $200 per label; brandy, $375 per label. Bottle photo, label approval, and three labels needed for label change.

Shipping Permit -- Not required.

Importation -- By producers and wholesalers only, from non-resident seller license. Individuals may bring in one liter, tax free, for personal consumption.

Wholesaling -- By wholesalers only. Fee, $3,500; bond required.

Retailing -- Off-sale only by exclusive package stores. Fee range, $300-$900. On-sale prohibited.

Reports -- Out-of-state suppliers, producers and wholesalers must file reports by 10th of month, showing all transactions of previous month, with both ABC Board and Oklahoma Tax Commission.

Pricing -- Out-of-state suppliers required to file prices to wholesalers and retailers respectively, and all items must be sold to all licensees at the current price without discrimination. Wholesalers required to post minimum prices to retailers. Wholesaler must post prices to retailers by setting a uniform percentage markup for the domestic and foreign wine he sells. Changes must be filed 45 days in advance.

OREGON

General Status -- Local prohibition in counties, cities and towns. Private licensing for all wine, but state monopoly handles dessert wines.

Control Authority -- Oregon Liquor Control Commission, P.O. Box 22297, 9079 S.E. McLoughlin Boulevard, Portland, Oregon 97222. (503) 653-3017.

Consumption -- (1989) 8,845,000 gallons. Population: 2,767,000. Per capita, 2.88 gallons.

Tax Rates -- Table wine, champagne/sparkling wine, and wine coolers, 67[cents] per gallon. Dessert wine and vermouth 77[cents] per gallon. Brandy, markup.

Label and Brand Registration -- In order to sell or solicit, Commission must first approve valid federal label approval. Federal label approval and three labels needed for change or new product.

License to Solicit -- No firm license required but salesmen must be licensed. Fee, $5; no bond. Agents, to solicit Board, fee, $25; no bond.

License to Ship -- 'Class B' certificate of approval permits shipment of U.S. wines, fee, $100-$300; 'Class A' certificate permits shipment of foreign wine, fee, $400.

Shipping Permit -- Import permit from Commission attached to bill of lading must accompany each shipment.

Importation -- By Commission, and by producers and wholesalers for table wines. Any resident of this state who is at least 21 years old is entitled to receive not more than 2 cases of wine per month for personal use, containing not more than 9 lites per case, from another state without payment of additional state tax, fees or charges, if the state from which the wine is sent allows its residents to receive wine from this state without imposition of state taxes, fees, charges.

Wholesaling -- By Commission, producers and wholesalers, for wines of 14% or less. Fee, $275, bond required.

Retailing -- Off-sales by state stores, package, food and drug stores, restaurants, hotels, wineries and clubs. On-sales by hotels, restaurants, wineries, clubs and transportation companies.

Reports -- Verified reports must be filed with Commission and tax paid by 20th of each month after withdrawal from Federal Bond. Separate records required for fortified wine.

Pricing -- No provisions.

PENNSYLVANIA

General Status -- Local prohibition in municipalities. State monopoly, but also private licensing of producers, importers and on-sale retailers.

Control Authority -- Pennsylvania Liquor Control Board, Northwest Office Building, Capital and Forster St., Harrisburg, Pennsylvania 17124-0001. (717) 787-2696. Taxation: Department of Revenue, Lewiston, Pennsylvania.

Consumption -- (1989) 14,295,000 gallons. Population: 12,001,000. Per capita, 1.16 gallons.

Tax Rates -- 18% of the net price, plus .005[cents] per wine gallon.

Farm Winery Law -- Limited winery license available to in-state entities producing wine from fruits grown in the state and not in excess of 100,000 gallons per year. May sell wine in three locations in addition to winery premises. Annual License fee: $305, plus $50 per extension of premise.

License to Solicit -- Non-resident vendor's license required. Fee, $100 registration fee, $20; bond, $2,000; agent's registration fee, $30; bond, $500.

License to Ship -- Not required.

Label and brand Registration -- Samples must be sent for bottle change and 1/2% alcohol change and any major package change. Two bottles each size for samples. Four sets of labels for any label change. $50.00 fee.

Shipping Permit -- Not required for wine. Purchase order required to ship to Board.

Importation -- By Board and by licensed importers. Individuals may receive gift on consent of Board, fee, 25[cents] per gallon, subject to state tax of 15% of value, or may bring in 1 gallon purchased in a foreign country, not subject to markup; amounts over one gallon purchased abroad subject to markup.

Wholesaling -- By Board (including state stores) only.

Retailing -- Off-sales by state stores and domestic wineries selling wine from Pennsylvania grapes only (maximum production 100,000 gallons per year); on-sales by hotels, restaurants, clubs, public museums and transportation companies.

Reports -- Importers and vendors must file reports with Board by 15th of the month. Producers must file reports with Department of Revenue by 15th of month concerning transactions of preceding month, and pay taxes due.

Pricing -- Board empowered to fix wholesale and retail prices for sale of liquor in Pennsylvania liquor stores. Posting required using Standard Quotation & Specification Form. Price changes must be submitted 75 days prior to effective date.

RHODE ISLAND

General Status -- Local prohibition in cities and towns. Private licensing.

Control Authority -- Department of Business Regulation, Liquor Control Administration, 233 Richmond St., Providence, Rhode Island 02903. (401) 277-2562.

Consumption -- (1989) 3,104,000 gallons. Population: 993,000. Per capita, 2.92 gallons.

Tax Rates -- Table, dessert wines, and wine coolers, 60[cents] per gallon; sparkling and carbonated wines, 75[cents] per gallon. Brandy, $3.75 per gallon.

Sales Tax -- 6% collected at point of sale.

Farm Winery Law -- Wines produced by an in-state winery entirely from fruits grown in the state with production limited to 50,000 gallons annually, have excise tax rate of 30[cents] per gallon. May conduct winetasting; wholesale and retail privileges for farm wine.

eicense to Solicit -- To solicit wholesalers, salesman must be registered; no fee for salesman's permit. Winery agent must be licensed, fee, $25.

Label and Brand Registration -- A certificate of compliance for every brand, blend, mixture, variety, type, kind and class of brandy or wine is required. An application and two labels is required. $15 per label. Each certificate requires a fee of $25, unless quantity to be imported is less than 25 gallons.

License to Ship -- Certificate of compliance required.

Shipping Permit -- All shipments must clear through Department, and have import number.

Importation -- By wholesaler consignee obtaining import order approved by Department. Shipment made in care of Liquor Control Administrator. Individual may receive 3 gallons tax free if ordered through and approved by Department; greater amount, subject to taxes.

Wholesaling -- By wholesalers and producers. Wholesaler's profit restricted to 9% per year, beyond such profits as are necessary to repair loss or shrinkage in initial capital investment.

Retailing -- Off-sales by package, food and drug stores; on-sales by hotels, restaurants, clubs, taverns and transportation companies.

Reports -- Producers shall file report with tax administrator by 10th of each month concerning transactions of preceding month; tax to be paid to treasurer within 15 days of the filing of sales report.

Pricing -- Certificate of compliance holders required to file affirmation statement affirming that the bottle or case price to the wholesaler is not higher than the lowest price at which such item is or will be sold, offered for sale, shipped, transported or delivered by such holder to any wholesaler in any other state in the United States or in the District of Columbia or to any state or agency of a state which owns and operates retail liquor outlets, at any time during the calendar month in which a shipment is being made to a wholesaler in Rhode Island. Affirmation and attached prices effective until rescinded 15 days before effective date of rescission. Price posting report must be submitted 10 days prior to change.

SOUTH CAROLINA

General Status -- No local prohibition. Private licensing. On-sale dessert wine prohibited.

Control Authority -- Licensing and Regulation: South Carolina Alcoholic Beverage Control Commission, 1205 Pendleton Street, Columbia, South Carolina 29201. (803) 734-0470. Taxes: South Carolina Tax Commission, License Tax Division, Columbia, SC.

Consumption -- (1989) 5,519,000 gallons. Population: 3,470,000. Per capita, 1.48 gallons.

Tax Rates -- All wines, $1.15. Brandy, $2.96 per gallon (includes 9% surcharge on tax of $2.72 per gallon).

Sales Tax -- 5% collected at point of sale.

Farm Winery Law -- Wines produced entirely within the state primarily from in-state produce pay a lower excise tax of $.0676 per liter for table wine, and $.2028 per liter for dessert wine.

Label and Brand Registration -- Wineries must obtain producer's certificate of registration, fee: $100. Also must obtain certificate of registration for each brand of wine or brandy to be sold, fee: $10 per brand after first five brands. Applications obtained through ABC; certificates expire annually on June 30. No fee for submission of label changes.

License to Solicit -- Not required by firm. However, Certificate of Registration required for salesmen and for personal solicitation by salesmen or representatives, no fee or bond.

License to Ship -- Wholesalers may only purchase from holders of Certificates of Registration, annual fee, $100.

Shipping Permit -- Not required.

Importation -- By licensed wholesalers. Individuals may bring in 10 cases of wine after obtaining certificate from State Tax Commissiona and paying taxes thereon; individuals may bring in 1 gallon tax free for personal consumption.

Wholesaling -- By wholesalers. Fee, $1,000, bond required.

Retailing -- Off-sales -- table and sparkling wines -- by package, drug and food stores; dessert wines and vermouht by package stores only; on-sale -- table wine, and dessert wine in miniatures by hotels, restaurants, clubs, and transportation companies -- includes off-sale privileges.

Reports -- Wholesalers' monthly reports must be filed with Tax Commission by the 20th of month, showing transactions during preceding 30 days, enclosing tax due. Out-of-state shippers must file report by 10th of month showing wine shipments into state for preceding month, even though no shipments are made.

Pricing -- No provisions for wine.

SOUTH DAKOTA

General Status -- Local prohibition (on sale only) in cities and townships. Private licensing.

Control Authority -- Department of Revenue, Other Taxes and Licensing Division, 700 Governor's Drive, Pierre, South Dakota 57501-2276. (605) 773-3311.

Consumption -- (1989) 689,000 gallons. Population: 713,000. Per capita, .88 gallons.

Tax rates -- Table wines and wine coolers, 93[cents] per gallon; dessert wines, $1.45 per gallon; sparkling and carbonated wines, $2.07 per gallon. Brandy, $3.93 per gallon.

Sales Tax -- 4% collected at point of sale.

Label and Brand Registration -- Application for brand registration made to Secretary of Revenue, accompanied by fee and with duplicate labels on state-prescribed forms. Fee for wine, $25; each additional brand, $10. Any label change must be submitted.

License to Solicit -- No firm license required, but salesmen must be licensed to solicit wholesalers personally. Fee, $25; bond, $1,000.

License to Ship -- Not required.

Shipping Permit -- Not required. Manifests with comercial information must be sent to the department when wine is shipped and must arrive before the wine.

Importation -- By producers and wholesalers only. Individuals may bring in 1 gallon for personal consumption.

Wholesaling -- By wholesalers; fee, $5,000; bond required.

Retailing -- Off-sales by package, drug and food stores; on-sales by hotels, restaurants, clubs, taverns and transportation companies.

Reports -- Out-of-state shippers must send monthly reports to the Department showing purchasers, quantities sold, and manner of delivery. Licensees owing gallonage taxes must file reports by 25th of month, covering transactions of preceding month, and enclosing taxes due.

Brand Registration -- Must submit 1 quart sample container and case label to state chemist, Vermillion, South Dakota, and register all brands with Secretary of Agriculture in December each year. Fee: for wine, $25 for first brand and type; $10 for each additional brand and type; for brandy, $100 for first brand, $25 for each additional brand.

Pricing -- Wholesalers must file schedules to retailers or may publish this information in a trade journal in lieu of posting, showing price per case and per bottle. Discounts prohibited.

TENNESSEE

General Status -- Local prohibition in counties. Private licensing.

Control Authority -- Licensing and Regulation: Tennessee Alcoholic Beverage Commission, 226 Capitol Boulevard, Ste. 300, Nashville, Tennessee 37243-0755. (615) 741-1602. Taxes: Department of Revenue, Miscellaneous Tax Division, Nashville, Tennessee.

Consumption -- (1989) 4,379,000 gallons. Population: 4,895,000. Per capita, 0.86 gallons.

Tax Rates -- All wines, $1.10 per gallon. Brandy $4.00 per gallon.

Sales Tax -- 5 1/2% of sales price.

Farm Winery Law -- Grape and Wine Law effective July 1, 1985, authorizes licensing of farm wineries. Wines made from no less than 85% Tennessee produce permitted to be served free of charge on premises. Retail sales at winery may not exceed 20,000 gallons or 20% of wine it produces annually, whichever is greater. May also sell juices and home winemaking items.

Label and Brand Registration -- Brand registration of all alcoholic beverages required by both the Tennessee Department of Revenue AND Tennessee ABC. The Dept. of Revenue collects tax prior to introduction into state (based on sales of previous year). Additional annual brand tax for wine; less than 250 cases -- no tax, more than 250 cases, $250. Specific requirements for registration available from each department. Apply for Distilled Spirits and Wine Brand Registration. BATF label approval must be attached to one label for each product.

License to Solicit -- Non resident sellers permit required, fee $50 for wineries selling fewer than 100 cases in preceding year, $100 for others. Salesmen must be registered. Producer's or importer's solicitor fee, $50; no bond; wholesaler's solicitor fee, $10.

License to Ship -- Same as solicitation.

Shipping Permit -- Not required for shipments by common carrier. Permit required, no fee, bond, $1000, for shipments by private carrier not owned or operated by a licensee; copy of permit, bill of lading and invoice must accompany shipment, with a duplicate invoice to commission.

Importation -- By producers and wholesalers only.

Wholesaling -- By wholesalers. Fee, $1000; bond required. Producer or importer must register brands sold in state. Franchise changes restricted.

Retailing -- Off-sales by package stores; on-sales may be permitted by hotels, restaurants, clubs, convention centers and transportation companies as result of county referendum. License fee, $500 to $1500. $300 license fee exist also for private clubs (retail).

Reports -- Monthly by wholesalers by 15th of each month, showing sales and giving other required information, enclosing tax due.

Pricing -- Wholesalers must file price schedules showing minimum prices for each item to retailers and consumers. Minimum prices: To retailers, cost including all taxes plus minimum 50[cents] per case transportation charge, plus 20% markup; to consumers, cost plus 20% markup on case sales, cost plus 40% markup on bottle sales. Wineries must affirm that prices to wholesalers are not willfully higher for any brand, proof or size than price for such items to wholesalers in any other state. Must file price list with department & tax collecting official in each county & municipality. Shall file affirmation of corporate policy with regard to sale; shall show that price is not higher than elsewhere.

TEXAS

General Status -- Local prohibition in counties, cities, towns and precincts. Private licensing.

Control Authority -- Texas Alcoholic Beverage Commission, P.O. Box 13127, Capitol Station, Austin, Texas 78711. (512) 458-2500.

Consumption -- (1989) 26,845,000 gallons. Population: 16,841,000. Per capita. 1.57 gallons.

Tax Rates -- Table wine and wine coolers, 20[cents] per gallon. Dessert wine and vermouth, 41[cents] per gallon. Champagne/sparkling wine 52[cents] per gallon. Brandy $2.40 per gallon.

Sales Tax -- 6%.

Label and Brand Registration -- All wines and brandies must be registered and approved by the ABC prior to introduction into state. For approval of labels, the producer must furnish the Commission with proof of Federal Certificate of Label Approval, which label must also conform with Texas law. $25 for each size of each brand. Copy of BATF label approved.

License to Solicit -- Out-of-state firm must have non-resident seller's permit, fees $150, bond, $1,000, and appoint resident agent, no fee or bond; salesman in Texas must be appointed and have agent's license, fee $10, bond, $1,000.

License to Ship -- Same as license to solict.

Shipping Permit -- Not required. Non-resident sellers make monthly reports to Board.

Importation -- By producers, wholesalers and bottlers who are primary American sources of supply. Non-resident individuals may bring in 1 gallon, subject to tax; residents, 1 quart.

Wholesaling -- By licensed wholesalers. Fee, $1,875.

Retailing -- Off-sales by package, drug and food stores, and producers; on-sales (table wine only) by hotels, restaurants, clubs, transportation companies and others. $175 for retailer's permit.

Reports -- By 10th of each month, reports filed with Board by non-resident sellers; invoices attached. Importers and producers must make reports and pay tax due by 15th of month for transactions in preceding month.

Pricing -- Fair trade and price maintenance agreements illegal.

UTAH

General Status -- No local prohibition. Complete state monopoly.

Control Authority -- Department of Alcoholic Beverage Control, 1625 South 900 West, P.O. Box 30408, Salt Lake City, Utah 84130-0408. (801) 973-7770.

Consumption -- (1989) 1,291,000 gallons. Population: 1,690,000. Per capita, 0.72gallons.

Sales Tax -- 5 3/32%.

Markup -- A tax of 13% of the purchase price is imposed on retail sales of wine and spirits.

Label and Brand Registration -- Must have federal label approval. Thru Standard Quotation & Specification Form.

License to Solicit -- No firm license required to solicit Commission, but representatives or agents must obtain license, fee $50 per year. Firm must file list of representatives with Commission July 1 each year.

License to Ship -- Not required.

Shipping Permit -- Not required. Must have purchase order before shipment.

Importation -- By Commission only. Individuals may bring in 1 quart for personal consumption from abroad.

Wholesaling -- By Commission only.

Retailing -- Off-sales by State stores and agencies including restaurants, which may sell wine in 375 ml. bottles; other off-sales prohibited; on-sales up to 750 ml. by clubs, restaurants, and permitees.

Reports -- Licensees required to file with Commission monthly reports, by 10th of month, on prescribed forms detailing licensed beverages manufactured, sold, distributed, shipped, imported and exported during preceding month. Reports required for beer manufacturers & wholesalers only.

Pricing -- No provisions. Retail prices set by Commission which provides price and brand listings. Minimum, Dessert fifth, $1; gallon, $4. Price posting must be done on Standard Quotation & Specification Form 60 days prior to increase. General Distribution, quarterly basis Feb., May, Aug., Nov. Affirmation state. Submit FOB price increases.

VERMONT

General Status -- Local prohibition in cities and towns. Private off-sale licensing for table wines and on-sale all alcoholic beverages; State monopoly of off-sale and importation for dessert wines.

Control Authority -- Licensing and Regulation: Vermont Department of Liquor Control, 120 State St., Green Mountain Drive, Montpelier, Vermont 05602. (802) 828-2345. Taxes: Vermont Tax Department, Beverage Division. Montpelier, Vermont.

Consumption -- (1989) 1,928,000 gallons. Population, 557,000. Per capita, 3.21 gallons.

Tax Rates -- Table wine, champagne/sparkling wine, and wine coolers, 55[cents] per gallon. Dessert wine and vermouth, 25% gross revenue. Brandy, markup +25%.

Sales Tax -- 4% of taxable sales.

Label and Brand Registration -- Applications should be submitted on their form with labels glued on, one size only, two sets, for new or changes.

License to Solicit -- No firm license required to solicit Board. Out-of-state firm must have certificate of approval for table, carbonated and sparkling wine, fee $200, bond discretionary. Salesmen for out-of-state firms who solicit bottlers and wholesalers, license required, fee $5. No salesman's license required to solicit Board. Residents must obtain permit to solicit license holders; fee, $10.

License to Ship -- Certificate of approval from Board, fee $200, bond discretionary, for shipments of table, carbonated and dessert wines to bottlers and wholesalers. Certificate not required for shipments of dessert wine or spirits.

Shipping Permit -- Not required. Samples must be submitted for Board approval prior to shipment into the State.

Importation -- Table, carbonated and sparkling wines by wholesalers and bottlers. Dessert wines -- by Board only. Individuals may receive unlimited amount on special permit from Department, subject to tax and may bring in 6 gallons of table wine and 2 gallons of dessert wine or spirits.

Wholesaling -- Table and sparkling wines -- by wholesalers and bottlers; fee, $600; dessert wines -- by Board only. Franchise terminations controlled.

Retailing -- Off-sale -- table and sparkling wines by package stores and food stores; dessert wines by state stores only; on-sale -- all wines by hotels, restaurants, clubs, transportation companies and others.

Registration of Distributor -- Out-of-state firm must register with Board all authorized wholesalers and territories. 90 days' notice required to change registration.

Reports -- Producers, wholesalers and holders of certificates of approval must file verified report with Commissioner of taxes by 20th of each month. Bottlers and wholesalers must file report of beverages sold during preceding month by 10th of month, and pay taxes due.

Pricing -- Wholesalers file prices to on- and off-sale table wine retailers. Quantity discounts prohibited. Retailers may not sell below cost. No price posting.

VIRGINIA

General Status -- Local prohibition in counties, cities and towns. Private licensing of all wines, off-sale and concurrent state store sales. On-sale wines allowed by 'mixed beverage' licensees.

Control Authority -- Department of Alcoholic Beverage Control, 2901 Hermitage Road, P.O. Box 27491, Richmond, virginia 23261. (804) 367-0605. Taxation: Department of Taxation, Richmond, Virginia.

Consumption -- (1989) 10,892,000 gallons. Population: 6,015,000. Per capita, 1.95 gallons.

Tax Rates -- Table wine, dessert wine champagne/sparkling wine, and vermouth, $1.51 per gallon. Wine coolers, 26[cents] per gallon. Brandy, markup + 20%.

Sales Tax -- Tax on vermouth & wine prod. by farm wineries sold by the ABC Board is 4%. Tax on alc. sold by ABC is 20% of price charged. 3.5% collected at point of sale, except for sales by Board.

Label and Brand Registration -- All brands and labels must be approved by the Board. Applications for approval must be accompanied by certified copies of federal label approval and fee of $10 for analysis and registration or $5 if label already sold by state. No label registration.

Farm Winery Law -- No limitk on production. At least 75% of grapes or other fruit must be grown or produced in Virginia. In case of a crop failure wineries may petition state Director of Agriculture for permission to import fruit from other states. Annual license $100. No state alcoholic beverage levied on wine made if under farm winery license.

License to Solicit -- No firm license required, but salesmen for unlicensed out-of-state firms must obtain license except for solicitation of Board. Fee, $125; no bond. Resident solicitor's fee, $5.

License to Ship -- Out of state sellers must obtain wine importer's license. Fee, $260.

Shipping Permit -- Transportation permit from Board required except for shipment to Board. Only approved brands and labels may be shipped.

Importation -- By Board, wine importers and wholesalers. Fee, $260. Retailers may import, in certain cases, under special permit from Board. Individual may bring in 1 gallon if in packages of less than a 5th, or 3 gallons if in packages of 5th or more, permit required to bring in more than above amount.

Wholesaling -- By Board and wholesalers. Fee, $650 for sales below 150,000 gallons per year. $1,000 for sales to 300,000 gallons, $1,300 for sales above 300,000 gallons. Franchise terminations restricted.

Retailing -- Off-sales by state stores and by package, drug and food stores; on-sales by hotels, restaurants, clubs, transportation companies and others.

Reports -- Must file on or before 10th of each month for the preceding month. Those reporting permitted to deduct 1% of the amount of tax due as compensation for administration expenses. Excise tax due with report.

WASHINGTON

General Status -- Local prohibition in cities, towns and unincorporated areas. Private licensing but wines sold both by state and private licensees to retailers and consumers. Washington wines sold to retailers by wholesalers or wineries.

Control Authority -- Washington State Liquor Control Board, Capitol Plaza Building, 1025 East Union, Olympia, Washington 98504. (206) 753-6262.

Consumption -- (1989) 16,040,000 gallons. Population: 4,648,000. Per capita, 3.18 gallons.

Tax Rates -- Table wine, champagne/sparkling wine, and wine coolers, 87[cents] per gallon. Dessert wines and vermouth $1.72 per gallon. Brandy, $7.75 per gallon.

Sales Tax -- State sales tax is 6.5%.

Label and Brand Registration -- Must obtain a Washington State Certificate of Label Approval for all brands by sending prescribed form to Board. Application must be accompanied by two labels, list of container sizes, two print samples (or more) for analysis, payment of $5 analysis fee for each sample, and Federal Label approval. Any change requiring new Federal approval must also be resubmitted to state, no charge.

License to Solicit -- Agent must be registered to solicit or to sell to Board or t call on wholesalers and retailers. Out-of-state winery limited to four agents. Annual fee. $25.

License to Ship -- Certificate of approvall required, fee $100.

Shipping Permit -- Shipments to Board only on purchase order; to wine importers, certificate of approval required, fee $100.

Importation -- By Board, producers and wine importers. Fee, $60, no license required for import and sale to the Board. Individuals may bring into the state a reasonable quantity of wine for personal use from another state or county upon payment of tax and markup, but need not pay tax or mark-up ont hat quantity of alcoholic beverages brought in from another country which is duty free under Federal law.

Wholesaling -- By Board and private wholesalers. Fee, $500. Franchise registration required.

Retailing -- Off-sales by State stores and by package, drug and food stores and by local wineries; on-sales by hotels, restaurants, clubs, taverns and transportation companies.

Reports -- Producers, wholesalers and importers must make reports by 10th of month on transactions of preceding month, and pay taxes due.

Pricing -- Suppliers must post prices to wholesalers with Board for wine by the 25th of each month to be effective the second following month. Wholesalers must post prices to retailers with Board for wine by the 15th of each month to be effective the first of the following month (prices may be changed by the 20th).

WEST VIRGINIA

General Status -- Local prohibition in cities and counties. Private licensing of wine, distributors and retailers. On-sale prohibied except by private clubs.

Control Authority -- Alcoholic Beverage Control Commission, 322 70th St., S.E., Charleston, West Virginia 25304. (304) 348-2481.

Consumption -- (1989) 1,375,000 gallons. Population: 1,876,000. Per capita, 0.66 gallons.

Tax Rates -- All wines, $1.00 per gallon. Brandy, markup.

Sales Tax -- 6%.

Farm Winery Law -- Farm winery may produce no more than 50,000 gallons yearly of wine made exclusively from state produce, with further requirement that owner produce 25% of such produce. Winetasting, wholesale, retail privileges incorporated in license privileges. $25 fee.

Label and Brand Registration -- No label registration.

License to Solicit -- Out-of-state wineries must register with the commission and make written reports by the 16th of each month showing all sales & shipments for the preceding month. No fee for registration -- salesmen soliciting commission must be licensed and must be full time salaried employees of principals; annual license fee, $100. Employment on fee or commission basis prohibited.

License to Ship -- Same as license to solicit.

Shipping Permit -- No shipping permit required.

Importation -- By Commission, and by producers and wholesale druggists under special authority from Board. Individual may bring in 1 gallon for own use.

Wholesaling -- By licensed distributors. License $2,500.

Retailing -- Off-sales by state stores & agencies or by licensed retail grocery stores or specialty shops, fee $150 annually; prohibited except for private clubs; fees, on premise $250-$2,500; bond required.

Reports -- Wineries must file with Commission production and sales reports by 10th of each month. Out of state wineries must make written reports by the 16th of each month showing all sales and shipments for the preceding month. Amended reports filed by 25th.

Pricing -- Uniform prices fixed by Commission for state stores and agencies. New listings and price changes must be filed at least 60 days before effective date; pricing and listing periods begin on 1st of February and August. No price posting.

WISCONSIN

General Status -- Local prohibition in cities, towns, and villages. Private licensing.

Control Authority -- Department of Revenue, Excise Tax Bureau, Beverage and Cigarette Tax Section, 4622 University, P.O. Box 8905, Madison, Wisconsin 53708. (608( 266-6701.

Consumption--(1989) 9,817,000 gallons. Population: 4,855,000; Per capita, 1.89 gallons.

Sales Tax -- 5% collected at point of sale.

Tax Rates -- Table, carbonated and sparkling wines, wine coolers, 25[cents] per gallon; dessert wines, 45[cents] per gallon. Brandy, $3.25 per gallon.

Label and Brand Registration -- No winery or brandy producer may sell products within the state unless two front and back labels and a chemical analysis or statement of analysis have been submitted to and approved by the Wisconsin Department of Revenue.

License to Solicit -- Firm license required. Fee, $10; no bond. Salesmen also must be registered. Fee, $10; no bond.

License to Ship -- Permit required for each location from which invoices are issued or shipments are made; annual fee, $50, no bond.

Shipping Permit -- Not required.

Importation -- By producers and wholesalers only. Individual may bring in 1 gallon in possession from a foreign country. An individual may bring in, or receive by direct shipment, up to one case of wine per year to be used for private use or consumption from states affording Wisconsin the same reciprocal privilege.

Wholesaling -- By producers and wholesalers. Fee, $500. Franchise terminations restricted.

Retailing -- Off-sales by package, drug and food stores; off-sales and on-sales by hotels, restaurants, clubs, teverns, and transportation companies.

Reports -- The Department may allow wholesale., winery, and out-of-state shipping permittes whose tax liability is less than $500 per quarter to file on a quarterly basis, with the reports to be mailed on or before the 15th of the month following the close of each calendar quarter. Persons liable for tax on wine containing not over 21% alcohol by volume must file a report with the Department of Revenue on or before the 15th of each month.

Pricing -- no provisions. No posting.

WYOMING

General Status -- No local prohibition. State monopoly, except private licensing by cities, towns and counties of all off-sale and on-sale retailers.

Control Authority -- Wyoming Liquor Commission, 1520 East 5th Street, Cheyenne, Wyoming 82002. (307) 777-7231.

Consumption -- (1989) 654,000 gallons. Population: 479,000. Per capita, 1.29 gallons.

Sales Tax -- 3%.

Tax Rates -- All wines, 28[cents] per gallon. Brandy, 95[cents] per gallon.

License to Solicit -- Firm license not required, but salesmen must be licensed to solicit retailers. Fee, $10; no bond.

License to Ship -- Not required.

Shipping Permit -- Order from Commission must be obtained for each shipment.

Importation -- By Commission only. Individuals may bring in up to 3 liters, applicable state excise tax must be made for personal use.

Wholesaling -- By Commission only.

Retailing -- Off-sales by package and drug stores; on-sales by hotels, restaurants, clubs, taverns and transportation companies.

Reports -- No special provisions for wine.

Pricing -- Commission fixes price to retailers. Price posting must be done on prescribed form -- Quotation & Specification. Price changes must be submitted 60 days prior to publication of list which are effective February 1, May 1.