Wineries, Cideries, Distilleries and Other Alcohol Manufacturing Businesses
If you operate a winery, cidery, distillery or other alcohol manufacturing business and the following statements are true, you are subject to mandatory billing, regardless of the type of liquor permit that you hold:
- You sell and serve alcoholic beverages for consumption on the premises.
- The premises are laid out to ordinarily provide, for consideration, meals for consumption on the premises (including beverages served without food).
However, tasting activities—whether free of charge or not—are not subject to mandatory billing, provided that their sole purpose is to promote the sale of your products and that the quantity of alcohol served is kept to a minimum. Likewise, guided tours and the supply of promotional objects and products for consumption off the premises are not subject to mandatory billing.