The wine platform that owns the US compliance perimeter end to end

27 CFR Part 24 Subparts N and O · IRC § 5041

Federal reporting for bonded wineries to the Alcohol and Tobacco Tax and Trade Bureau. Federal rates per wine gallon: $1.07 for still wine up to 16% ABV, $1.57 above 16% to 21%, $3.15 above 21% to 24%, $3.40 for sparkling wine and $3.30 for artificially carbonated wine. Cepaos prepares the Form 5120.17 operations report and the Form 5000.24 tax worksheet from the bond ledger, computes the CBMA tax credit tiers and tracks the filing deadlines; the winery files both in Pay.gov with its own account.

27 CFR § 4.50 · § 13.21

Federal label pre-approval through the TTB COLAs Online portal. Cepaos tracks every label submission, archives the mandatory statements (Government Warning, AVA, varietal, truth-in-labeling percentages), preserves digital evidence for any TTB inspection, and surfaces the recertification date when a label is altered.

Granholm v. Heald, 544 U.S. 460 (2005) · 21st Amendment § 2

License requirements, annual and per-customer volume caps, reciprocal-state flags, excise rates, age-verification rules and approved common-carrier restrictions for all 50 states, DC and Puerto Rico. Cepaos blocks shipments to dry counties, validates the destination license against the carrier manifest, and prevents DTC orders that would breach a volume ceiling before the order is captured.

21st Amendment § 2 · state franchise statutes (TX, CA, MA, NJ, IL)

Producer-distributor-retailer separation enforced by state franchise law. Cepaos models the franchise relationships in strict states where termination requires statutory just cause, tracks distributor exclusivity by SKU and territory, and generates the depletion reports and pricing schedules required by each state ABC board.

IRC § 6041 · IRC § 3406 · Treas. Reg. § 1.6041-1

Vendor W9 collection at onboarding. Form 1099-NEC preparation at the IRS threshold for non-employee compensation ($2,000 for payments made in 2026; $600 through 2025), with 24% backup withholding when the payee fails to furnish a valid TIN. Cepaos prepares the January 31 filing package for your tax preparer and stores W9 evidence for four years.

South Dakota v. Wayfair, 138 S. Ct. 2080 (2018)

Post-Wayfair economic-nexus thresholds tracked per state, typically $100,000 in gross sales or 200 separate transactions per calendar year. Cepaos surfaces the next-trigger state, flags the five NOMAD states (NH, OR, DE, MT, AK) that do not impose state sales tax, and rolls the monthly nexus calculation into a registration checklist.

NACHA Operating Rules · UCC Article 4A

Fixed 94-character ACH file generation. Supported Standard Entry Class codes: PPD (prearranged consumer), WEB (internet), CCD (corporate), CTX (corporate trade exchange) and TEL (telephone). Cepaos validates ABA check digits, processes the NACHA return codes R01-R85, and reconciles the receiver-bank acknowledgments daily.

ASC 330 · ASC 606 · FASB Codification

Five-class wine chart of accounts with 166 wine-specific accounts: 1000 assets (wine in bond, taxpaid, bulk, barrel cooperage), 2000 liabilities (excise payable, distributor accruals), 3000 equity, 4000 revenue (DTC, wholesale, wine club) and 5000 expenses (vineyard, cellar labor, bottling, packaging). Exports to QuickBooks IIF, QuickBooks Online CSV and General Ledger CSV.

Avalara AvaTax REST API v2

Real-time sales-tax determination per state, county and special district. Cepaos sends the ship-to address, applies the wine-specific tax codes (PA040114 still, PA040115 sparkling), and records the AvaTax document identifier on every invoice for the audit trail. Bring-Your-Own subscription model, the winery's Avalara account remains owned by the winery.

Intuit QuickBooks Online API V3 · OAuth 2.0

Journal-entry, customer, vendor and invoice synchronization to QuickBooks Online via the V3 API. OAuth 2.0 with refresh-token rotation every 100 days. Cepaos pushes daily journal totals on an hourly cron and surfaces any sync failures in a reconciliation queue for the bookkeeper.

ASC 810 · ASC 805 (Business Combinations)

Parent-subsidiary consolidation pattern for wineries operating multiple bonded entities and distribution affiliates. Cepaos models the holding structure, eliminates intercompany sales between the bonded winery and the distribution affiliate, and produces the consolidated balance sheet and income statement under ASC 810, exported in QuickBooks IIF for the CFO and corporate tax counsel.

Accounts payable · mobile document capture

Snap a vendor invoice or upload the PDF: Cepaos reads it with AI and pre-fills vendor, invoice number, dates, subtotal, sales tax and total, and flags an EIN with a bad format. You review before recording it. Reading uses the winery's AI credits.

NIST SP 800-63B AAL2

TOTP and WebAuthn biometric enforcement on the ten highest-risk operations: TTB Form 5120 generation, COLA record changes, state DTC license renewal, NACHA ACH release, Avalara reconciliation, QuickBooks sync, intercompany transfer, W9 collection, federal excise payment and corporate-officer change. Required by NIST SP 800-63B AAL2 for any operation that moves money or files with a federal authority.

Cal. Civ. Code § 1798.100 (CCPA/CPRA) · VA Code § 59.1-571 (VCDPA) · CRS § 6-1-1301 (CPA) · CGS § 42-515 (CTDPA) · Utah Code § 13-61-101 (UCPA) · Texas Bus. & Com. § 541.001 (TDPSA) · Oregon Rev. Stat. § 646A.570 (OCPA)

Native consumer-privacy compliance for the 19 US states with comprehensive privacy statutes as of 2026. Cepaos generates the privacy-policy text tailored to the consumer's state of residence, fulfills consumer access, deletion and opt-out requests within the 45-day statutory deadline, and honors the Global Privacy Control browser signal for CCPA + CPRA opt-out.