LEX VINI

New Wine Excise Tax Credit Raises Questions

While many in the industry have celebrated the passage of the Craft Beverage Modernization and Tax Reform components of the Tax Cuts and Jobs Act of 2017, there are a lot of lingering questions about how TTB will interpret these new laws. Many wineries, for capacity reasons or otherwise, have wine made at a facility […]

Small Producer Tax Credit Pitfalls: The K Vintners Case

When is a small producer not a small producer?  That was the question answered by a federal district court in a case that centered on a winery’s ability to claim a small producer tax credit for wine produced at another winery (K Vintners v. U.S., Case No. 12-cv-05128-TOR (E.D. Wa. Jan 21, 2015)). Background on the Small Producer Tax Credit. […]