What is the Connecticut REG-15 form?
The Connecticut REG-15 form is an application for a Small Winery Certificate. This certificate allows licensed distributors of wine produced by small wineries to benefit from a reduced alcoholic beverages tax rate. Specifically, wineries that produced no more than 55,000 gallons of wine in the previous year can apply for this certificate.
Who is eligible to apply for the REG-15 form?
To be eligible, a winery must have produced not more than 55,000 wine gallons during the preceding calendar year. Additionally, the winery must be licensed with the Connecticut Department of Consumer Protection, Division of Liquor Control, to distribute alcoholic beverages in Connecticut.
What are the tax benefits associated with the Small Winery Certificate?
If your application is approved, your licensed distributor can sell still wine produced by your winery at a reduced tax rate of 15¢ per gallon, instead of the regular rate of 60¢ per gallon. This applies to still wines containing not more than 21% absolute alcohol by volume.
How do I complete the REG-15 form?
Fill out the form with the required information, including your name, business details, and federal employer identification number. Make sure to provide the correct physical location of your business, as a PO Box is not acceptable. After completing the form, return it to the Department of Revenue Services at the specified address.
What happens after I submit the REG-15 form?
Once you submit the REG-15 form, the Department of Revenue Services will review your application. If approved, you will receive a Small Winery Certificate (Form OR-267). This certificate must be renewed annually by submitting a new REG-15 form.
When does the REG-15 form expire?
The REG-15 form expires annually on June 30. To continue enjoying the benefits of the Small Winery Certificate, you must file a new REG-15 form before this expiration date.
What should I do if my application is denied?
If your application is denied, you may want to contact the Department of Revenue Services for clarification on the reasons for the denial. It may be possible to address any issues and reapply in the future.
Is there a penalty for providing false information on the REG-15 form?
Yes, providing false information can lead to serious consequences. The penalty for willfully delivering a false application includes a fine of up to $5,000, imprisonment for up to five years, or both. It’s crucial to ensure that all information submitted is accurate and complete.
How can I get assistance with the REG-15 form?
If you have questions or need assistance, you can call the Excise/Public Services Taxes Subdivision at 860-541-3225. They are available Monday through Friday, from 8:00 a.m. to 5:00 p.m., to help with any inquiries you may have regarding the form or the application process.