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  • Retail sales

    WET usually doesn't apply to retail sales. However, you generally have to pay WET on a retail sale if there hasn't already been a wholesale sale where WET was payable – for example, if:

    • you're a wine producer who makes retail sales
    • you bottle bulk wine and sell it by retail
    • you're a wholesaler who also makes retail sales and you bought the wine under quote.

    Retail sales are sales made directly to the consumer and include:

    • sales through the internet (including internet auctions)
    • mail order
    • wine clubs
    • cellar doors
    • bottle shops
    • hotels
    • restaurants and cafes.

    Re-packaging wine for retail sale

    If you purchase bulk wine at a price that includes WET, and then repackage the wine for retail sale, you'll be liable for WET.

    Where you become liable for WET on the sale of the re-packaged wine, you can claim a credit for any WET you paid on the bulk wine you purchased.

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    Last modified: 13 Feb 2017QC 22744