Ce what you can & what you can't 2011 (rev)

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  • 1. Continuing Education 2011

2. In this classWe will be reviewing the state and federal laws governing what you can and what you cannot sell as they relate to the following thirteen state :Alabama Arkansas Georgia Illinois Indiana Kentucky NorthCarolina South Carolina Tennessee Texas Virginia WestVirginia Wisconsin 3. .and,We will review federal regulationsregarding: Tax exemptions information and data security 4. The states we will be discussing today all have continuing education requirements for their auctioneers. 5. General Topics Alcohol, Firearms and Explosives Alcohol Sales at Auction Firearms Fireworks Wildlife and Taxidermy Live animals Dead animals Furs 6. General Topics Rights and Copyrights Above the ground Below the ground Intellectual property and copyrights Household Items Mattresses and Pillows Hazardous Materials 7. ALCOHOLControl States (ABC) Monopoly StatesAll states control alcoholic beverage sales but there are 21monopoly states. Those monopoly states with auction licensing CE are: Alabama North Carolina South Carolina Virginia West VirginiaA review of the differences between these states is available at: http://en.wikipedia.org/wiki/Alcoholic_beverage_control_state 8. Alcohol Private Sale States will include: Arkansas Georgia Illinois Indiana Kentucky Tennessee Texas - Wisconsin 9. The tax stamp people: they mostly regulate wholesalers .and they want their tax money!http://www.ttb.gov/about/mission.shtml 10. alabama20X7.08 Alcoholic Beverage Purchases ByCommunication Services.All sales, deliveries, purchases or supplying of alcoholicbeverages to consumers by wire, Internet, order forwarding,telephone or telegraph gift services, or relatedcommunication services are prohibited, whether interstate orintrastate.Author: ABC Board Statutory Authority: Code ofAla. 1975, 28349. History: Repealed and New:Filed August 21, 1998; effective October 16, 1998.Amended: Filed May 2, 2001; effectiveJune 6, 2001. 11. arkansasWine Charitable Auction Permitauthorizes qualified temporary permitteesto sell sealed bottles of wine at a charitableauction. There is no limit on the amount ofwine that may be sold under each separatewine charitable auction permit. The sameorganization may not obtain more than twosuch permits during any calendar year. Thepermit shall have a duration of not morethan five days; (Adopted 8-17-05) 12. georgiaGA: 560-2-11-.03 Charitable Auctions; Wine.(1) Bona fide non-profit charitable and civic organizations desiringto sell Wine at auction, may apply for, on forms provided for bythe Commissioner, a temporary special use permit authorizingthe organization to auction Wine in an unbroken package forconsumption off premise only, for a period not to exceed three(3) days.Applications for the temporary special use permit must include: 1. A copy of an official document such as non-profit certification by the Internal Revenue Service or constitution and by-laws of the organization, or a corporate charter which clearly states the purpose of the organization. 2. A letter of authorization or a local permit issued for the event from local governing authorities. 13. georgia Alcoholic Beverages may not bedonated to a non-profit charitable orcivic organization unless theorganization has the appropriate statespecial use temporary permit; The amount of such donations shall notexceed the amount necessary for theevent for which a permit has beenobtained. 14. georgia The non-profit charitable or civicorganization holding a temporary specialuse permit may ship or otherwisetransport Wine, donated by a personwho does not currently hold a licensethat has been issued by the Departmentpursuant to this Title or Wine donated bya Georgia licensed Retailer, to thelocation specified in the temporaryspecial use permit. 15. georgiaPrior to the commencement of the event for which a temporary special use permit has been issued, the bona fide non-profit charitable or civic organization shall furnish a detailed inventory of the Wine to be auctioned to the Commissioner, including:(a) The name, address, telephone number, and Taxpayer Identification Number of the person who furnishes the Wine for the event;(b) The type, Brand, Brand Label, and quantity of each Wine to be sold at auction. 16. georgia Georgia excise tax is due on all donatedwine. In the event the bona fide non-profitcharitable or civic organization cannotverify that Georgia excise tax for the winewas previously paid to the Departmentwithin ten (10) days of the conclusion of thepermitted event, the bona fide non-profit orcharitable civic organization shall pay tothe Department the appropriate excise taxas required by law on Form ATT-75. 17. georgia No more than six (6) temporary specialuse permits may be issued to anorganization in any one calendar year. 18. illinois Alcohol sales are permitted at auction byspecial permit:http://www.state.il.us/lcc/DOCS/SpecialtyLiquor.pdf 19. indiana Sec. 3.5. A wine wholesaler may sell wine purchased from an estate sale only if thefollowing requirements are met:(1) The primary source of the wine sold at auction:(A) is authorized to sell wine in Indiana on the date the wine is resold by the wholesaler;(B) is given notice of the purchase by the wine wholesaler; and(C) authorizes the wine wholesaler to resell the wine purchased.(2) The seller of wine at auction is a bona fide estate of an Indiana decedent.(3) Each wine bottle is affixed with a sticker indicating that the wine was purchasedfrom an estate. The notice given to the primary source under subsection (1) mustinclude the following information: The name of the seller. The amount of the product purchased and the sale price at auction. The vintage of the wine purchased. A wholesaler is not liable for product liability for wine that the wholesaler sells from anestate auction purchase. 20. kentuckyBy Special Permit:http://www.lrc.ky.gov/krs/243-00/036.PDF 21. north carolinaBy permit in approved areas:http://abc.nc.gov/PERMITS/special.aspx 22. Once upon a time, Wendell sold some collectible whisky at an online auction site. 23. tennesseeAlcoholic Beverage Collector The AG says: An alcoholic beverage collector,who is also a licensed auctioneer, may sell hisor her collectible alcoholic beverages atauction, so long as the auctioneer/collector andall bidders are present in person and withinsight and sound of each other while the auctionis conducted. Full Opinion:http://www.tn.gov/attorneygeneral/op/2009/op/op09-177.pdf 24. tennessee Special Permits: The TN ABC issuesspecial occasion permits to charitable,religious, or education organizationsmeeting the statutory requirements. Formore information related to each ofthese licenses and permits:http://www.tn.gov/abc/licensing%20-%20special%20occasion%20lead%20page.shtml 25. texasBy Permit:Gifts to charitable auction permittees by licensed package stores are authorized under the Alcoholic Beverage Code, Chapter 53. 26. virginiaBy Permit:http://www.abc.virginia.gov/enforce/forms/banquet.pdf 27. wisconsin (11) AUCTION SALES. The sale by an auction house atpublicauction of a collection of sealed bottles of intoxicating liquoror unopened beer cans for the purpose of settling an estateor disposing of the collection or the auction sale of sealedbottles or containers of wine or of unopened bottles ofintoxicating liquor or fermented malt beverages by acharitable organization, as defined in s. 440.41 (1), at anauction held to raise money for the charitable organization. (11m) WINE COLLECTORS. The sale by a wine collectorto any other wine collector of manufacturersealed bottles orcontainers of wine that the selling wine collector has held forat least 8 years if the selling wine collector has provided priornotice of the sale to the department. No more than one salein any 12month period may be conducted by a winecollector under this paragraph. Crossreference: See also s. Tax 8.03, Wis. adm. code. 28. Engaging in the Business of Dealing in Firearmshttp://www.atf.gov/regulations-rulings/rulings/atf-rulings/atf-ruling-96-2.pdf 29. Regulations by statehttp://en.wikipedia.org/wiki/Gun_laws_in_the_United_States_(by_state) 30. ATF Federal explosives regulations promulgated by the Bureau of Alcohol,Tobacco, Firearms and Explosives (ATF) define two general categoriesof fireworks sold in the United States: display fireworks andconsumer fireworks. Display fireworks are the large fireworks used in shows, generallyunder the supervision of a trained pyrotechnician. The regulations at 27CFR, Part 555, require that any person engaging in the business ofimporting, manufacturing, dealing in, or otherwise receiving displayfireworks must first obtain a Federal explosives license or permit fromATF for the specific activity. Consumer fireworks are the small fireworks usually sold at standsaround the Fourth of July holiday. ATF does not regulate theimportation, distribution, or storage of completed consumer fireworks,but other Federal, State, and local agencies do regulate these items toa varying degree. Because consumer fireworks contain pyrotechniccompositions classified by ATF as explosive materials, themanufacturing of consumer fireworks requires a Federal explosiveslicense from ATF. 31. Federal and Statehttp://www.thegreenwolf.com/partslaws.html 32. wisconsin 29.501(1)(b) "Fur auctioneer" means a personduly licensed to sell furs of wild-fur-bearing animalsof this or other states or foreign countries. 29.501(6m)(b) Not less than 10 days before conducting a furauction, the fur auctioneer shall file with the departmentevidence of national advertising showing the date and place ofthe auction. 29.501(6m)(c) Within 10 days after conducting any fur auction,the fur auctioneer shall file with the department on formsfurnished by it a report of the auction containing the date andplace of the auction, the names and addresses of all personsbuying furs taken from wild fur-bearing a