For many small wineries in Connecticut, navigating the complexities of tax regulations is a critical aspect of their business, and this is where the Connecticut Department of Revenue Services' REG-15 form plays a pivotal role. This form serves as an application for a Small Winery Certificate, a valuable tool for qualifying wineries aiming to benefit from reduced alcoholic beverages tax rates. Specifically tailored for wineries that have produced not more than 55,000 wine gallons during the preceding calendar year, the REG-15 form helps these establishments lower the tax rate on certain sales by licensed distributors. Upon approval, the Connecticut Department of Revenue Services issues a FORM OR-267, Small Winery Certificate, enabling authorized distributors to sell still wine, with an absolute alcohol volume of not more than 21%, at a significantly reduced tax rate of 15¢ per wine gallon as opposed to the regular 60¢. This financial advantage is particularly important for small wineries operating within the competitive market of Connecticut, making the REG-15 an essential step in their financial planning. Additionally, the form outlines the criteria for what qualifies as still wine, including specifications on carbon dioxide content, ensuring clarity and compliance in the application process. It's important for applicants to note that the REG-15 expires annually on June 30 and requires renewal through a subsequent application to maintain the certificate. The form also includes a declaration section, emphasizing the legal responsibility of applicants to provide accurate and truthful information, under penalty of fines or imprisonment for false statements. As such, the REG-15 form is more than just a tax document; it is a gateway for small wineries to thrive under favorable tax conditions, provided they meet the specific production criteria and adhere to the detailed regulatory requirements stipulated by the State of Connecticut.
| Question | Answer |
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| Form Name | Connecticut Form Reg 15 |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | reg 15 small winery certificates for ct instructions form |
Department of Revenue Services |
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State of Connecticut |
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PO Box 2937 |
Alcoholic Beverages Tax |
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Hartford CT |
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Rev. 06/05 |
Application For |
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Small Winery Certificate |
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(Request for Reduced Alcoholic Beverages Tax Rate on Certain Sales
by Licensed Distributors of Wine Produced by Persons Issued a Small Winery Certificate)
Conn. Gen. Stat.
Please complete this application and return it to the Department of Revenue Services (DRS) at the address shown above.
Please correct name and address if shown incorrectly
Name(s) of Owner(s), Name(s) of Partner(s) or Corporate Name |
Business Telephone Number of |
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Owner or Partner |
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( |
) |
Trade / Registered Name (If Different From Above)
Federal Employer Identification Number
Connecticut Tax Registration Number
Type of Organization:
Corporation |
S Corporation |
Sole proprietorship
Partnership
Limited liability company
Other
Physical Location of This Business (PO Box is not acceptable)
Business Mail Address (If different from physical location of business)
State of Incorporation
Are you licensed with the Connecticut Department of Consumer Protection, Division of Liquor Control, to distribute alcoholic beverages in Connecticut?
No |
Yes If yes, list your Permit No._________________ |
Purpose: Form
aForm
A licensed distributor of alcoholic beverages is subject to the Connecticut alcoholic beverages tax at the rate of 15¢ per wine gallon (rather than the regular rate of 60¢ per wine gallon) if:
•The licensed distributor is selling still wine that contains not more than 21% of absolute alcohol by volume; and
•The still wine is produced by a winery with a Small Winery Certificate.
Still wine contains not more than 0.392 of a gram of carbon dioxide per hundred milliliters of wine. (Alcoholic cider is a still wine if it contains not more than 0.392 of a gram of carbon dioxide per hundred milliliters of wine.)
Form
If you have any questions, call the Excise/Public Services Taxes Subdivision at
Declaration: I declare, under the penalty of false statement, that I have examined this application,
Name of Winery
By: __________________________________________________________ |
______________________________________ |
Name of Owner or Authorized Agent (Print or Type) |
Title (Print or Type) |
__________________________________________________________ |
______________________________________ |
Signature of Owner or Authorized Agent |
Date |