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 are 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
- restaurants and cafes.
Re-packaging wine for retail sale
If you purchase 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.
Generally WET doesn't apply to retail sales unless there hasn't already been a wholesale sale where WET was payable on the full value of the wine.