(1) Every winery, distributor, bonded wine warehouse, and importer shall have, and notify the director of, a place of business within the state of Idaho.
(2)  Each winery, distributor and importer shall keep at its place of business a record of its imports into, and sales of wine within, the state of Idaho. The import record shall include the date and quantity of import and the identity of the import seller and the import carrier or transporter. The sale record shall consist of a copy of the monthly report to the state tax commission required pursuant to section 23-1322, Idaho Code. Each winery, distributor and importer shall keep the record of each sale or import for a period of four (4) years thereafter and shall, on or before the fifteenth day of each month, file the report with the director. The director may require such additional information to be included in such returns as shall assist him in determining whether or not such licensee is complying with this act and whether or not all taxes and fees provided for by this act are being fully paid.

Terms Used In Idaho Code 23-1314

  • Bonded wine warehouse: means a licensed warehouse within the state of Idaho that is solely authorized to store and handle wine. See Idaho Code 23-1303
  • Director: means the director of the Idaho state police. See Idaho Code 23-1303
  • Distributor: means a person to whom a wine distributor’s license has been issued. See Idaho Code 23-1303
  • Importer: means a person to whom a wine importer’s license has been issued. See Idaho Code 23-1303
  • Month: means a calendar month, unless otherwise expressed. See Idaho Code 73-114
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
  • Vintner: means a person who manufactures, bottles, or sells table wine or dessert wine to importers for resale within this state other than a licensed "winery" as herein defined. See Idaho Code 23-1303
  • Wine: includes table wine and dessert wine, unless the context requires otherwise. See Idaho Code 23-1303
  • Winery: means a place, premises or establishment within the state of Idaho for the manufacture or bottling of table wine or dessert wine for sale. See Idaho Code 23-1303
(3)  Each bonded wine warehouse shall keep at its place of business a record of its storage and handling of wine. The record shall include the date and quantity of wine stored and handled for each vintner and winery, and the identity of the carrier or transporter handling and storing the wine.
(4)  The director shall have the right at any time to make an examination of each winery’s, distributor’s, bonded wine warehouse’s, and importer’s books, records and premises, and such other matters as may assist him in verifying the accuracy of such reports.