The Wine Industry
The Sacramento District formed the Wine Industry Study (WIS) as part of the implementation of the Market Segment Specialization Program (MSSP). The wine industry was selected because of its relative uniqueness to, and overall economic impact on that district.
The wine industry, for purposes of the study, was defined as the wine making operations in Northern California. While the study focused on wineries, some vineyard operations were included. The information contained in this package represents information developed and issues raised during examinations within this industry.
The goals of the study were:
- To determine the nature and extent of noncompliance within the industry
- To develop an audit techniques guide for the industry
- To promote voluntary compliance within the industry through consistent treatment of issues and taxpayer education.
FARMING
The initial step in the making of wine is growing grapes. Specific varieties of grapes are used in making premium wines, but any grape with sugar content can be fermented. Successful wine grape farming is dependent upon proper soil and climatic conditions. These particular geographic regions (appellations) can be conducive to the quality of a particular varietal or to wine grapes in general.
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Related PDF Manuals Guide:
Starting Your Own Wine Business
FairTradeCertified Wine and Chocolate Tasting Event Guide
Wine Labelling
CNA Risk Control Industry Guide Series
German Wine Guide
New Wine Shipping Guide
TTB Pay.gov Report of Wine Premises Operations Electronic Submission User Guide
Food & Wine’s Wine Guide 2009 Highlights