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.

Next step

• How much to pay – retail sales and own use

See also

• WET credits