State-by-State Rules For Interstate DtC Wine Shipping
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While most states allow direct-to-consumer wine shipping, each destination state has its own rules to follow in order to ship compliantly. States can have varying requirements and limitations when it comes to licensing, product restrictions, dry communities or even volume limits for how much a given customer can receive.
Understanding and managing the complexities of DtC wine shipping compliance is critical to the success of your business. The rules spelled out state by state below will help you learn how to comply with each state’s distinct direct-to-consumer wine shipping rules for out-of-state wineries.
And don’t forget that Sovos ShipCompliant offers several tools to help you in this process, with a cloud-based, easy-to-use platform for your licensing, product registration, product management and state filing needs. Sovos provides complete and up-to-date state rules guidance in all ShipCompliant products. We’ve even got a handy ROI calculator that helps determine the return on entering a new state for DtC shipping.
You can request a demo anytime.
*State-specific content was last reviewed and is accurate as of 01/01/2024.
Alabama
Yes
A Direct Wine Shipper License is required to ship wine DtC in Alabama.
Yes, all DtC wine shippers are required to hold a Direct Wine Shipper License apart from any other Alabama licenses they may hold.
A first time license in Alabama costs $200, while subsequent license renewals cost $150 per year.
All Alabama licenses expire annually on September 30 and must be renewed prior to that date. The license renewal period opens in June annually.
In Alabama, DtC wine shippers may sell only wines that were produced by the licensee, or were produced for the licensee under an exclusive contract and of which the licensee is the authorized brand owner under written contract with the producer.
Yes, only wines that have been approved by the Alabama Beverage Control Board may be sold in the state.
An Alabama Direct Wine Shipper licensee may ship up to 12 cases per individual per 12-month period.
Alabama Direct Wine Shipper licensees are required to collect, retain and report to following to the ABC: name and address of recipient; name and license of carrier used; name and license of a fulfillment house, if any was used; the date of shipment; the package tracking number; quantity of wine shipped; and a notice of whether a signature was collected at time of purchase.
In Alabama, DtC wine shippers must get "attestation" from the purchaser that they are of age at time of purchase, but are not required to use any specific age verification service.
Alabama has a state sales tax rate of 4%, and municipalities can assess an additional 0-7% in local rates.
All wine is subject to a $0.45 per liter excise tax in Alabama.
Alabama processes all sales and use tax returns through the state's online Department Of Revenue MAT system.
Alabama has not yet publicly released an excise tax return for Direct Wine Shipper licensees to use.
Alabama has not yet published the shipping report Direct Wine Shipper licensees will need to file.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Alabama.
There are currently no delivery restrictions on DtC shipments to Alabama.
Alabama Direct Wine Shipper licensees are limited to initiating DtC shipments of wine only from either their licensed premises or from Fulfillment Houses that have received a license issued by the ABCB.
Alaska
Yes
A Manufacturer Direct Shipment License is required to ship alcohol direct to Alaska residents. An Alaska Manufacturer Direct Shipment License costs $200 and expires two years from the issue date.
Yes, Alaska restricts direct shippers to shipping only alcoholic beverages that they produce.
Wine shippers may sell up to 108 liters of wine per person per year, and no more than 18 liters of wine per transaction, in Alaska.
Wine shippers must retain records of all shipments made into the state for up to two years and make the records available to AMCO upon request.
Wine shippers are required by Alaska law to receive a copy of a valid ID or use an approved service to verify the age of the purchaser at the time of purchase.
Alaska does not maintain a state sales tax. However, local communities are able to assess their own sales tax, which range from 0-7.5%. DtC shippers are only obligated to collect and remit these local taxes if they have economic nexus in the state.
Alaska assesses a $2.50 per gallon excise tax on DtC shipments of wine.
DtC shippers with economic nexus in Alaska should file local taxes through the online Alaska Remote Sellers Sales Tax Commission.
Wine shippers should use Form 500 Excise Tax Return on Alcoholic Beverages, which must be filed online monthly.
Alaska does not require a shipping report from DtC shippers.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Alaska.
There are 75 "dry" communities in Alaska, which prohibit all importation of alcohol. In addition, DtC shippers are restricted from shipping into communities that rely on USPS for last-mile delivery.
Alaska prohibits select persons in the state from purchasing any alcoholic beverages, including by DtC shipments. DtC shippers must ensure that neither the purchaser or recipient of a DtC shipment are restricted by the state before completing sales to the state.
Arizona
Yes
Arizona requires wineries to hold a 17W Wine Shipment License in order to ship wine DtC to state residents. Alternatively, wineries that hold only a 2W Farm Winery license may ship wine DtC if they produce no more than 20,000 gallons per year.
A holder of a 13 In-State Farm Winery license that produces less than 20,000 gallons of wine per year may DtC ship within the state. Otherwise an Arizona winery would be required to hold a 17W license.
An Arizona 17W Wine Shipment License costs $225 for a first time applicant, and can be renewed for $175.
An Arizona 17W Wine Shipment License must be renewed annually by the end of February.
Arizona restricts licensees to DtC ship only what they directly produce and bottle; each separate production or bottling facility requires its own license and may only ship what is produced or bottled on that premises.
Arizona wine shippers may ship up to 12 cases of wine per year per purchaser.
Arizona requires wine shippers to collect and annually report the ship-to name, ship-to address, volume, unit price, and date of shipment for each order.
Before shipping the wine to Arizona, the licensee shall verify the age of the purchaser who is placing the order by obtaining a copy of the purchaser's valid photo identification or by using an age verification service.
Arizona imposes a sales tax, called the "Transactional Privilege Tax," on shipments of wine at a state rate of 5.6%, with possible additional local taxes ranging from 0-7.3%.
Arizona assess a $0.84 per gallon tax on all wine sold in the state.
Wine shippers should file TPT taxes through the AZtaxes.gov portal, or use the TPT-EZ form. Arizona returns are due monthly.
Wine shippers to Arizona should remit their excise taxes using Form 835, which is due monthly.
Wine shippers are required by Arizona to file the Annual Shipping Report, detailing their shipments in the previous 12 months.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Arizona.
Arkansas
Arkansas only permits DtC shipping of wine if the sale was made when the Arkansas resident was physically present (on site) at a winery's premises.
Arkansas requires a Wine Shipper License to ship wine DtC in the state.
Arkansas Small Farm Winery licensees are permitted to sell and ship wine DtC under that license type. All other wineries, no matter where they are located, are required to get the additional Wine Shipper license for DtC permissions.
An Arkansas Wine Shipper license costs $25 annually.
Arkansas Wine Shipper licenses expire annually on June 30 and must be renewed prior to that date.
There are no restrictions on what specific products or brands a wine shipper may ship to Arkansas residents.
Arkansas Wine Shipper licensees may ship up to one case of wine per individual per three-month period.
While wine shippers are not specifically required by Arkansas to collect certain data for reporting purposes, they should collect all order and sales data and retain it for several years in case of audit.
While wine shippers are not explicitly required by Arkansas state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Arkansas imposes a 9.5% state sales tax on sales of wine. Local communities can impose an additional 0-6.5% sales tax.
Arkansas assesses a $0.25 per gallon excise tax on wines with an ABV of 6.25% or less, and a $0.75 per gallon tax on wines with an ABV greater than 6.25%. In addition, each case of wine sold in the state is also assessed a $0.05 tax.
The E-1 SUT return is required for DtC wine shipping in Arkansas.
The Wine Excise Tax Return is required for Arkansas DtC shippers.
Arkansas does not require a shipping report from DtC shippers.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Arkansas.
California
Yes
A Type 82 Wine Direct Shipper Permit is required to ship wine DtC in California.
No, California wineries may ship DtC within the state under their Type 02 (or similar) license.
A California Type 82 Wine Direct Shipper Permit costs $10; first time applicants must also pay a $100 application fee.
A California Wine Direct Shipper Permit expires one year from issue date.
There are no restrictions on what specific products or brands a wine shipper may ship to California residents.
California does not limit the amount of wine a wine shipper may ship to its residents.
Records of all sales to California must be maintained for four years, to be produced upon request.
While wine shippers are not explicitly required by California state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
California imposes a sales tax on all shipments of wine to the state, with a state rate of 7.25% + local rates ranging from 0-3.25%.
California assesses a $0.20 per gallon tax on still wine, and $0.30 per gallon on sparkling wine.
Wine shippers to California should use the BOE-401-A2; filing frequency can vary depending on the filer's average annual tax liability.
Wine shippers should use the BOE-501-WG to report their wine shipments within California. Out-of-state shippers only need to fill out the fields pertaining to their shipments but not the fields related to production or removal from bond. The filing frequency can vary depending on amount shipped.
California does not require a shipping report from DtC shippers.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to California.
Licensed California wine growers do not need a separate license to ship DtC within the state.
Colorado
Yes
A Winery Direct Shipper's Permit is required to ship wine in Colorado.
Yes, Colorado wineries are required to hold a Winery Direct Shipper's Permit in addition to their production license.
A Colorado Winery Direct Shipper's Permit costs $100.
A Colorado Winery Direct Shipper's Permit expires one year from issue date.
Colorado restricts licensees to DtC ship only what is produced or bottled by the licensee. Further, each separate production or bottling facility needs its own license and can only ship what is produced on its premises.
Colorado does not limit the amount of wine a wine shipper may ship to its residents.
Licensees shall maintain accounts and invoices of sales made to Colorado, to be produced upon request.
While wine shippers are not explicitly required by Colorado state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Colorado does not specifically impose sales tax burdens on DtC shippers. However, any DtC shipper with nexus in the state (physical presence or annual revenue exceeding $100,000) has a general sales tax liability in the state. Colorado's state sales tax rate is 2.9%, with additional local rates ranging from 0-8.3%. Remote sellers are only obligated to collect and remit state-administered taxes in Colorado.
Colorado assesses a $0.0833 per liter tax on all wine sold in the state.
Wine shippers should register with the Colorado Revenue Online system to electronically file their sales taxes. Any wine shipper with a use tax account should instead apply for a sales tax account. Filing frequency is generally monthly.
Wine shippers to Colorado should use the DR 0448 to file excise taxes, which is due monthly.
Colorado does not require a shipping report from DtC shippers.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Colorado.
Colorado does not make becoming an SUT collector a condition of getting a DtC license. Therefore, only wineries with nexus in Colorado need to collect.
Connecticut
Yes
A Shipper's Permit is required to ship wine DtC in Connecticut.
No, Connecticut wineries holding a Farm Winery Manufacturing Permit may sell DtC.
A Connecticut Winery Shipper's Permit costs $315, but is available only for wineries producing under 100,000 gallons per year. Larger scale wineries will need a standard Shipper's Permit, costing $1,250. In addition, all applicants must maintain a Surety or Cash Bond with Connecticut of $500 for a Winery Shipper's Permit or $2,000 for a Shipper's Permit.
Connecticut Shipper's Permits expire one year from issue date.
Connecticut restricts Shipper's Permit holders to DtC ship only wines that are produced on their licensed premises.
Yes, all brands being sold into Connecticut must by registered with the state prior to sale. Brand registrations cost $200 per brand and are valid for three years. Any brands that have previously been registered for distribution through Connecticut wholesalers do not need to be re-registered for DtC shipping and vice versa.
Wine shippers may ship up to five gallons of wine per person every 60 days in Connecticut.
Connecticut permit holders must collect and report monthly the name, address, DOB of purchaser and recipient; the brands sold and quantity shipped price; ship date; and invoice number.
While wine shippers are not explicitly required by Connecticut state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Connecticut imposes a sales tax on all shipments of wine to the state, with a state rate of 6.35% and local rates ranging from 0-1%.
Connecticut assesses a tax on wine shipped into the state of $0.72 per gallon on wine with an ABV of 21% or less and $1.80 per gallon on all sparkling and still wines with an ABV greater than 21% ABV. Licensed small farm wineries (producing less than 55,000 gallons per year) are instead taxed at $0.18 per gallon.
Wine shippers to Connecticut should use the OS-114 tax return; the filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to Connecticut should use the O-255 return to report their excise taxes, which is due monthly.
Wine shippers are required to provide a detailed report of their shipments to Connecticut residents, including name, address, and DOB of recipient; brands and quantities shipped; ship date; and invoice number. This report should accompany the shipper's monthly excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Connecticut.
Delaware
No, however, wineries may ship to Delaware residents under Federal On-site Rules (enables limited DtC shipments when a purchase was made at a winery's physical premises and the resident could otherwise have brought the wine back home personally).
District of Columbia
Yes
D.C. currently does not require DtC shippers to hold a license issued by the state and no license is available to apply for. Further, many of the standard rules that apply in other states, such as product registrations or tax requirements, do not apply for shipping to D.C. residents.
There are no restrictions on what specific products or brands a wine shipper may ship to D.C. residents.
DtC shippers are limited by D.C. to shipping no more than one case per person per month.
While wine shippers are not specifically required by D.C. to collect certain data for reporting purposes, they should collect all order and sales data and retain it for several years in case of audit.
While wine shippers are not explicitly required by D.C. law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
D.C. does not specifically impose sales tax burdens on DtC shippers. However, any DtC shipper with nexus in the District (physical presence or annual revenue exceeding $100,000) has a general sales tax liability there. D.C. imposes a sales tax of 10.25% on off-premise sales of wine.
DtC shippers with economic nexus in D.C. should file with the FR-800 tax return or file through the MyTax.DC.gov portal.
An excise tax return is not required for DtC shippers to D.C.
D.C. does not require a shipping report from DtC shippers.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to D.C.
Florida
Yes
Florida currently does not require DtC shippers to hold a license issued by the state and no license is available to apply for. Further, many of the standard rules that apply in other states, such as product registrations or total volume limits, do not apply for shipping to Florida residents.
There are no restrictions on what specific products or brands a wine shipper may ship to Florida residents.
Florida does not limit the total volume that a wine shipper may ship to individual residents. However, Florida does prohibit the sale of wine in containers larger than one gallon.
Wine shippers to Florida must collect the name and address of recipient; product sizes and ABV; purchase date; and invoice number.
While wine shippers are not explicitly required by Florida state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Florida does not specifically impose sales tax burdens on DtC shippers. However, any DtC shipper with nexus in the state (physical presence or annual revenue exceeding $100,000) has a general sales tax liability there. Florida's state sales tax rate is 6%, with local rates ranging from 0-2.5%.
Florida assesses a tax on wine sold in the state of $3.00 per gallon on wines with an ABV of 17.26% or less; $2.25 per gallon on wines with an ABV greater than 17.26%; and $3.50 per gallon on all sparkling wine.
Wine shippers with nexus in Florida should file their sales taxes using the DR-15 SUT Return.
Wine shippers to Florida should use the DBPR 4000A-100-1W to remit their excise taxes, which is due monthly.
Wine shippers to Florida must include a detailed summary of their shipments made with their monthly excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Florida.
DtC shipping is prohibited into the three dry counties in Florida: Lafayette, Liberty and Washington.
Florida does not have specific statutes regarding DtC sales and instead operates under a general agreement wherein wine may be shipped to residents as long as excise tax is paid and shipments are reported.
Georgia
Yes
A Wine Special Order Shipping License is required to ship wine DtC in Georgia.
Yes, Georgia wineries are required to hold a Wine Special Order Shipping License in addition to their production license.
A Georgia Wine Special Order Shipping License costs $50.
Georgia Wine Special Order Shipping Licenses expire one year from issue date.
Yes, Georgia restricts wine shippers to shipping only what they directly produce or bottle.
Yes, all wines sold in Georgia must have their labels registered with the state. Labels registered for sale to Georgia distributors do not need to be re-registered.
Wine shippers are limited to shipping no more than 12 cases per individual per year in Georgia.
While wine shippers are not specifically required by Georgia to collect certain data for reporting purposes, they should collect all order and sales data and retain it for several years in case of audit.
Wine shippers are required by Georgia law to receive a copy of a valid ID or use an approved service to verify the age of the purchaser at the time of purchase.
Georgia imposes a sales tax on all shipments of wine to the state, with a state rate 4% and local rates ranging from 1%-5%.
Georgia assesses a tax on wine sold in the state of $1.51 per gallon on all wines with an ABV of 14% or less, and $2.53 per gallon on all wines with an ABV greater than 14%.
Wine shippers should use the ST-3 SUT report or use the online Georgia Tax Center portal; filing frequency varies depending on the shipper's annual sales tax liability.
Wine shippers to Georgia should use the ATT-7SP Special Order Return to remit their excise taxes, which is due monthly.
Georgia does not require a shipping report from DtC shippers.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Georgia.
For on-site sales, no license or tax payments are required by Georgia. However, an individual can only receive five cases of wine from a single winery per year from on-site purchases.
Hawaii
Yes
A Direct Wine Shipper Permit is required to ship wine DtC in Hawaii. Each Hawaiian county — Hawaii, Maui, Honolulu, and Kauai — maintains their own separate alcohol agencies, and wine shippers must receive a separate license from each county in order to ship to that jurisdiction.
Yes Hawaiian wineries are required to hold a Direct Wine Shipper Permit from each county they will ship to in addition to their production license.
A Direct Wine Shipper Permit issued from the Honolulu ABC costs $120, while a permit issued by the other counties—Hawaii, Maui, Kauai—costs $48.
Hawaii Direct Wine Shipper Permits expire annually on December 31.
There are no restrictions on what specific products or brands a wine shipper may ship to Hawaii residents.
Wine shippers are limited to shipping no more than six cases per household per year in Hawaii.
Wine shippers to Hawaii must collect the name, address, DOB of recipient; name, DOB of purchaser, if different; product type; volume sold; brand sold; date of purchase and shipment; and invoice number for reporting purposes.
While wine shippers are not explicitly required by Hawaii state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Hawaii imposes a sales tax (called the General Excise Tax) on all shipments of wine sold into the state, with a state rate of 4% and local rates ranging from 0-0.5%. However, Hawaii further states that the tax revenue collected from customers is itself part of the basis for the sale, meaning the General Excise Tax must also be assessed on all such customer collected taxes.
Hawaii imposes a tax on wine sold in the state of $1.38 per gallon of still wine, and $2.12 per gallon of all sparkling wine.
Wine shippers to Hawaii should use the G-45 General Excise/Use Tax and/or G-49 Annual return and reconciliation returns for their sales tax filings. Filing frequency varies depending on the shipper's annual sales tax liability.
Wine shippers to Hawaii should use the M-18 liquor tax return to report their excise taxes, which is due monthly.
Each individual county in Hawaii that a wine shipper ships into requires its own annual report summarizing the shipments made there.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Hawaii.
Each county in Hawaii (Hawaii, Honolulu, Maui, Kauai) operates its own liquor board. A separate license is required for each county when shipping DtC.
Idaho
Yes
A wine shipper must first hold a Wine Tax and Seller's Permit issued by the Idaho Tax Commission, which in turn allows the holder to receive a Wine Direct Shipper Permit from the Idaho ABC. Both are required to ship.
Yes, Idaho wineries must hold a wine Direct Shipper License in addition to their production license.
An Idaho Wine Tax and Seller's Permit costs $50 for an initial application, and can be renewed for $25. Wine shippers are also required to hold a $1,000 bond to guarantee future tax payments. The Wine Direct Shipper Permit has no associated fee.
Idaho wine shipping permits expire one year from issue date.
Yes, Idaho restricts wine shippers to shipping only wines that were produced or bottled by the winery.
Wine shippers are limited to shipping no more than 24 cases per individual per year in Idaho.
Wine shippers to Idaho must collect the name, address of recipient; name of purchaser; type of product; volume sold; price; data of purchase and shipment; and invoice number for reporting purposes.
While wine shippers are not explicitly required by Idaho state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Idaho imposes a sales tax on all shipments of wine to the state, with a state rate of 6% and local rates ranging from 0-3%.
Idaho assesses a tax of $0.45 per gallon on all wine sold in the state.
Wine shippers to Idaho should use the 850 SUT Report for their sales tax; the filing frequency varies depending on the shippers' annual sales tax liability.
Wine shippers to Idaho should use the 1752 Wine Tax Return to remit their excise taxes, which is due monthly.
Wine shippers must file an annual Direct Shipment Report to the Idaho ABC, detailing their shipments over the previous year.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Idaho.
Wine shippers are required to hold separate licenses issued by the Idaho Tax Commission and Idaho State Police (alcohol beverage control division).
Illinois
Yes
A Winery Shipper's License is required to ship wine DtC in Illinois.
Yes, Illinois wineries must hold a wine Direct Shipper License in addition to their production license.
An Illinois Winery Shipper's License costs vary depending on the size of the winery applying. A class 1 license, for wineries producing less than 250,000 gallons per year, with an initial cost of $350, and $250 for renewals; a class 2, for wineries producing 250 to 500,000 gallons per year, with a $1,000 initial cost, and $750 renewal cost; and a class 3, for wineries producing more than 500,000 gallons per year, with a $1,500 initial cost, and a $1200 renewal cost.
Illinois Winery Shipper's Licenses expire one year from issue date.
Yes, Illinois restricts wine shippers to shipping only wines that are manufactured by the licensee.
Yes, all wines being sold to Illinois must have their labels registered. Labels registered for sale to an Illinois distributor do not need to be re-registered.
Wine shippers are limited to shipping no more than 12 cases per individual per year in Illinois.
While wine shippers are not specifically required by Illinois to collect certain data on their shipments, they should collect all order and sales data and retain it for several years in case of audit.
While wine shippers are not explicitly required by Illinois state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Illinois imposes a sales tax on all sales of wine in the state, with a state rate of 6.25% and local rates ranging from 0-5.25%. Note, only wine shippers with nexus in Illinois (physical presence or over $100,000 in annual revenue) are required to collect local taxes; other wine shippers may collect and remit the state rate only.
Illinois assesses a tax on all sales of wine in the state at a rate of $1.39 per gallon for wines with an ABV of 20% or less and $8.55 per gallon on wines with an ABV greater than 20%.
Wine shippers to Illinois should use the ST-1 and ST-2 SUT returns or use the MyTaxIllinois online portal for their sales taxes, the filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to Illinois should use the RL-26-W Direct Wine Shipper Return to remit their excise taxes, which is due monthly.
Illinois does not require a shipping report from DtC shippers.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Illinois.
Illinois requires all DtC wineries to list any third-party service they use to facilitate their shipments to Illinois, except for common carriers. Further, such third-party providers must furnish annual reports to the ILCC. Failure to do so can be imputed to wineries using their service.
Indiana
Yes
A Direct Wine Seller's Permit is required to ship wine DtC in Indiana.
Yes, Indiana wineries must hold a wine Direct Shipper License in addition to their production license.
An Indiana Direct Wine Seller's Permit cost varies depending on the amount of sales made by the shipper in a year. Fees start at $100 for shipping under 9,000 liters per year, with an additional $100 for each increment of 9,000 liters shipped per year to the state, capping at $500 for shipping up to 45,000 liters per year.
Indiana Direct Wine Seller's Permits expire annually on June 30 and should be renewed before that date.
Yes, Indiana restricts wine shippers to shipping only wines that are produced or bottled by the licensee.
Wine shippers are limited to shipping no more than 24 cases of wine per individual per year. In addition, a single licensee may not ship more than 45,000 liters per year in total to Indiana.
Wine shippers to Indiana must collect the name and address of recipient for reporting purposes. Other sales data should be retained in case of audit.
Indiana requires Direct Wine Seller's Permittees to verify a purchaser's age either by obtaining a copy of their valid ID or using an online verification service.
Indiana imposes a sales tax on all sales of wine in the state, with a state rate of 7% and no local rates.
Indiana assess a tax of $0.47 per gallon on all wine sold in the state.
Wine shippers to Indiana should use the ST-103 return or the online INTIME portal for their sales tax filing; the filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to Indiana should use the ALC-DWS tax return to remit their excise tax returns, which is due monthly.
Wine shippers to Indiana must include a summary of invoice information with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Indiana.
Wineries may not engage in both three-tier distribution and DtC shipping in Indiana at the same time. Indiana will not issue a Direct Wine Seller's Permit to any winery that is actively distributing wines to Indiana wholesalers, or has distributed wine to an Indiana wholesaler within the 120 days prior to applying for a DtC license.
Iowa
Yes
A Wine Direct Shipper License is required to ship wine DtC in Iowa.
Yes, Iowa wineries must hold a wine Direct Shipper License in addition to their production license.
An Iowa Wine Direct Shipper License costs $25.
Iowa Wine Direct Shipper Licenses expire one year from issue date.
Yes, Iowa restricts wine shippers to shipping only wines that were fermented on the licensee's premises.
Iowa does not limit the amount of wine a wine shipper may ship to its residents.
While wine shippers are not specifically required by Iowa to collect certain data on their shipments, they should collect all order and sales data and retain it for several years in case of audit.
While wine shippers are not explicitly required by Iowa state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Iowa does not specifically impose sales tax burdens on DtC shippers. However, any DtC shipper with nexus in the state (physical presence or annual revenue exceeding $100,000) has a general sales tax liability there. Iowa's state sales tax rate is 6%, with local rates ranging from 0-2%.
Iowa assesses a tax of $1.75 per gallon on all wine sold in the state.
Wine shippers with nexus in Iowa should use the eFile & Pay online portal to remit their sales taxes.
Wine shippers to Iowa should use the Report of Shipments of Wine to remit their excise taxes, which is due semi-annually.
Wine shippers are required by Iowa to provide limited order information (name and address of recipient, shipment date, gallons shipped, tracking numbers) on their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Iowa.
Iowa does not condition getting a DtC license on becoming an SUT collector. Sales tax only needs to be collected on a DtC order by wineries with nexus in Iowa.
Kansas
Yes
A Special-Order Shipping License is required to ship wine DtC in Kansas.
Yes, Kansas wineries must hold a wine Direct Shipper License in addition to their production license.
A Kansas Special-Order Shipping License costs $150 and can be renewed for $130 (including application fees).
A Kansas Special-Order Shipping License expires two years from issue date.
Yes, Kansas restricts wine shippers to shipping only wine that was manufactured by the licensee.
Wine shippers are limited to shipping no more than 12 cases per individual per year in Kansas.
Wine shippers to Kansas must collect the name and address of recipient, amount shipped, price of the shipment, and shipment date for reporting purposes.
Kansas requires Special-Order License holders to verify a purchaser's age either by obtaining a copy of their valid ID or using an online verification service
Kansas does not assess sales tax on any sales of beverage alcohol in the state. Instead Kansas imposes what is called the "Liquor Enforcement Tax" of 8% on all shipments of wine into the state. Wine shippers with nexus in the state (physical presence or revenue exceeding $100,000 per year) may have a tax liability on sales of non-wine merchandise.
Kansas assesses a tax on all sales of wine in the state of $0.30 per gallon on all wine with an ABV of 14% or less, and $.075 per gallon on wines with an ABV greater than 14%.
Wine shippers to Kansas should use the LE-3 Liquor Enforcement Tax to remit their Liquor Enforcement Taxes, which is due monthly. Note, this is not the state's Sales/Use Tax form.
Wine shippers to Kansas should use the ABC-1040 Special Order Return to remit their excise taxes, which is due annually.
Wine shippers to Kansas should include a summary report of their shipment data with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Kansas.
All Fulfillment Houses servicing shipments to Kansas residents must receive a license issued by the Kansas ABC. Wine shippers may only make DtC shipments to Kansas residents either from their licensed premises or from Fulfillment Houses that have the necessary license.
Kentucky
Yes
A Direct Shippers License is required to ship wine DtC in Kentucky.
Yes, Kentucky wineries must hold a wine Direct Shipper License in addition to their production license.
A Kentucky Direct Shippers License costs $100.
A Kentucky Direct Shippers License expires one year from issue date.
Yes, Kentucky licensees may only ship alcoholic products that they produce or that are produced for them under exclusive, written contract.
Wine shippers are limited to shipping no more than 10 cases per individual per month in Kentucky.
Wine shippers to Kentucky must collect the name and address of recipient, type of product shipped, volume shipped, wholesale and retail price, date of shipment, and carrier used for reporting purposes.
While wine shippers are not explicitly required by Kentucky state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Kentucky imposes a sales tax on all sales of wine into the state at a rate of 6%. In addition, Kentucky imposes a 10% "Wholesale Sales Tax" on DtC shipments of wine, which should be assessed against the wholesale price of the wines (which per law can be calculated as 70% of the retail price) and can be collected from consumers like a sales tax but is remitted separately from the state's sales tax. Small Farm Wineries (wineries with a production less than than 500,000 gallons of wine per year) are exempted from the Wholesale Sales Tax for the first 50,000 gallons of wine they sell into the state.
Kentucky assess a tax of $0.50 per gallon on all sales of wine in the state.
Wine shippers to Kentucky should use the 51A102 Sales Tax return for their sales tax filings; the filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to Kentucky should use the 73A550 Direct Shipper Excise and Wholesale Sales Tax Return for remitting their excise taxes and the 10% Wholesale Sales tax.
Wine shippers to Kentucky should use the 73A551 Report of Direct Shipments of Wine to provide their detailed summary of shipments made. This report should be filed with both the Kentucky DOR and ABC on a quarterly frequency.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Kentucky.
Louisiana
Yes
A Direct Wine Shipper Permit is required to ship wine DtC in Louisiana. In addition, wine shippers must receive an Authority to Make Direct Shipments of Wine from the Louisiana Department of Revenue.
No, Louisiana wineries may DtC ship within the state under their production license.
A Louisiana Direct Wine Shipper Permit costs $250, while the Authority registration from the DOR costs $150.
The Louisiana Direct Wine Shipper Permit expires annually on December 31 and should be renewed before then. The Authority registration with the DOR expires annually by June 30.
Louisiana restricts wine shippers from shipping any wines that have been registered for distribution to Louisiana wholesalers, unless the wine was purchased while the Louisiana resident was physically present on the winery's premises and subsequently shipped to their home.
Yes, all wines being sold in Louisiana must have their labels registered with the Louisiana ATC, and assigned as either for DtC or three-tier sales. Wines registered for sale to Louisiana wholesalers may not also be sold DtC.
Wine shippers are limited to shipping no more than 12 cases per person per year in Louisiana.
Wine shippers to Louisiana must collect the type, volume, and ABV of the product shipped; the sale price; bottles per shipment; and invoice numbers for reporting purposes.
While wine shippers are not explicitly required by Louisiana state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Louisiana imposes a sales tax on all sales of wine in the state, with a state rate of 4.45% and local rates ranging from 0-8.5%. However, only wine shippers with nexus in Louisiana (physical presence or over $100,000 in annual revenue) are required to collect local taxes; other wine shippers may collect and remit the state rate only.
Louisiana assesses a tax on all wine sold in the state, at a rate of $0.55 per liter on all sparkling; $0.35 per liter on still wines less than 14% ABV; $0.20 per liter on still wines greater than 14% ABV.
Wine shippers without nexus in Louisiana should use the R-1029 return for their sales tax filing. Wine shippers with nexus should instead register with the Louisiana Remote Sellers Tax Commission for online filing. The filing frequency can vary depending on the shipper's annual tax liability.
Wine shippers to Louisiana should use the R-5696-L form to remit their excise taxes, which is due monthly.
Wine shippers to Louisiana should include a summary report of their shipment data to with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Louisiana.
Louisiana requires that packages with wine shall include an invoice that lists the shipper's permit number assigned by the Excise Tax Division.
Louisiana requires all new and renewing applicants for a Direct Shipper Permit to list any fulfillment houses they use to facilitate their shipments to the state. Further, a fulfillment houses servicing DtC shipments to Louisiana must furnish quarterly reports to the ATC. Failure to do so can be imputed to shippers using their service.
Maine
Yes
A Wine Direct Shipper License is required to ship wine DtC in Maine.
Yes, Maine wineries must hold a wine Direct Shipper License in addition to their production license.
A Maine Wine Direct Shipper License costs $300 and renewed for $50.
Maine Wine Direct Shipper Licenses expire one year from issue date.
Yes, Maine says that a direct shipper may only ship wine that was produced under its federal basic permit.
Wine shippers are limited to shipping no more than 12 cases per household per year in Maine, and they may not ship any bottles smaller than 750 ml.
Wine shippers to Maine must collect the name and address of recipient; number of bottles, total gallons, and cost for each order; carrier name; and date of sale for reporting purposes.
While wine shippers are not explicitly required by Maine state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Maine imposes a tax on all sales of wine sold in the state at a rate of 5.5%.
Maine assesses a tax on all wine sold in the state at a rate of $0.60 per gallon for table wine, and $1.24 per gallon for all sparkling and fortified wine.
Wine shippers should use the online I-File system from the Maine DOR to file their sales taxes. The filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers should use the Direct Shipper Excise Tax Report to remit their excise taxes to Maine. There are different versions of the report for table and sparkling/fortified wines. The return is due one per year, but varies for each licensee as they are timed to be due the month after when a Direct Wine Shipper license would expire.
Wine shippers to Maine must include a report summarizing their shipments with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" to Maine.
Maryland
Yes
A Direct Wine Shipper's Permit is required to ship wine DtC in Maryland.
Yes, Maryland wineries must hold a wine Direct Shipper License in addition to their production license.
A Maryland Direct Wine Shipper's Permit costs $200. Applicants are also required to hold a $1,000 bond to guarantee future tax payments.
Maryland Direct Wine Shipper's Permits expire annually on June 30 and should be renewed before that date.
Maryland restricts wine shippers to shipping only wines that are produced by the licensee.
Wine shippers are limited to shipping no more than 18 cases per household per year in Maryland.
Wine shippers to Maryland must collect the name and address of recipient; brand sold; price of shipment; total liters per shipment; date of sale; and date of shipment for reporting purposes.
While wine shippers are not explicitly required by Maryland state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Maryland imposes a sales tax on all sales of wine in the state at a rate of 9% (general merchandise is taxed at 6%).
Maryland imposes a tax of $0.40 per gallon on all wine sold in the state.
Wine shippers to Maryland should use the COM/RAD 098 form or the bFile online portal to file their sales taxes. The filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to Maryland should use the MD-315 DWS Tax Return to remit their excise taxes, which is due quarterly.
Wine shippers to Maryland must include a summary report of their order data with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Maryland.
Massachusetts
Yes
A Direct Wine Shipper License is required to ship wine DtC in Massachusetts.
Yes, Massachusetts wineries must hold a wine Direct Shipper License in addition to their production license.
A Massachusetts Direct Wine Shipper License costs $300 and maybe renewed for $150.
Massachusetts Direct Wine Shipper Licenses expire annually on December 31.
There are no restrictions on what specific products or brands a wine shipper may ship to Massachusetts residents.
Wine shippers are limited to shipping no more than 12 cases per individual per year in Massachusetts.
Wine shippers to Massachusetts must collect the name and address of recipient; total gallons per order; total price per order; and date of shipment for reporting.
While wine shippers are not explicitly required by Massachusetts state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Massachusett's sales tax rate is 6.25%; however, all alcoholic products are exempted from sales tax in Massachusetts if they have had excise tax paid.
Massachusetts imposes a tax on all sales of wine in the state of $0.70 per gallon on all sparkling, and $0.55 per gallon on all still wine.
Wine shippers to Massachusetts should use the AB-DS form to remit their excise taxes, which is due monthly.
Wine shippers must file an annual report summarizing all shipments made to Massachusetts
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Massachusetts.
Michigan
Yes
All wineries making DtC sales to Michigan residents must first receive a Direct Shipper License. This license costs $100 and must be renewed annually.
Yes, Michigan wineries must hold a wine Direct Shipper License in addition to their production license.
A Michigan Direct Shipper License costs $100
Michigan Direct Shipper Licenses expire annually on April 30 and should renewed before that date.
Yes, Michigan says that wine shippers may only ship domestic wines. In addition, they may only ship wines produced or bottled by the licensee, or made for them under a custom crush contract.
Yes, all wines sold in Michigan must have their labels registered with the state. Wines already registered for sale to Michigan wholesalers do not need to be re-registered.
Wine shippers are limited to shipping no more than 1,500 cases in total to all Michigan residents per year, but there are no per-customer volume limits.
Wine shippers to Michigan must collect the name, address, DOB, and telephone number of purchaser for reporting purposes.
Michigan requires Direct Shipper License holders to verify a purchaser's age either by obtaining a copy of their valid ID or using an online verification service
Michigan imposes a sales tax of 6% on all wine sales in the state.
Michigan assesses a tax of all sales of wine in the state, at a rate of $0.135 per liter for wines with an ABV of 16% or less, and $0.20 per liter for wines with an ABV greater than 16%.
Wine shippers should use the Michigan Treasury Online portal to file their sales tax returns. The filing frequency can vary depending on the shipper's annual sales tax liability; all non-annual tax filers must also file an annual reconciliation return.
Wine shippers to Michigan should use the LCC-3890 form to remit their excise taxes, which is due quarterly.
Wine shippers to Michigan must provide a report summarizing their shipment data, which should be included with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Michigan.
Michigan requires that package labels must include the name and address of the purchaser and recipient, if different.
Michigan strictly prohibits sending any advertising material to minors for any products that the minor is not permitted to purchase. When sending email advertisements to Michigan residents, a winery must use a third-party service to verify that any email addresses in their list do not belong to a minor.
Minnesota
Yes
Minnesota currently does not require DtC shippers to hold a license issued by the state and no license is available to apply for.
There are no restrictions on what specific products or brands a wine shipper may ship to Minnesota residents.
Wine shippers are limited to shipping no more than two cases per individual per year in Minnesota.
While wine shippers are not specifically required by Minnesota to collect certain data on their shipments, they should collect all order and sales data and retain it for several years in case of audit.
While wine shippers are not explicitly required by Minnesota state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
DtC shippers are not obligated to remit Minnesota excise tax. Wine sold through the state's three-tier market, though, is taxed at a rate of $0.30 per gallon on wines with an ABV of 14% or less, $0.95 per gallon on wines with an ABV from 14%-21%, and $1.82 on all sparkling wines and still wines with an ABV greater than 21%.
Wine shippers with nexus in Minnesota should use the e-Services portal on the Minnesota DOR to file their sales tax return.
An excise tax return is not required by Minnesota for DtC wine shippers.
Minnesota does not require a shipping report from DtC shippers.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Minnesota.
Currently, Minnesota only imposes a "reasonable" amount standard for making DtC sales to the state (set at two cases per individual per year), but does not have any other compliance requirements (such as license or tax requirements).
Mississippi
Mississippi strictly prohibits all DtC shipping of alcoholic beverages.
Missouri
Yes
A Wine Direct Shipper License is required to ship wine DtC in Missouri.
Yes, Missouri wineries must hold a wine Direct Shipper License in addition to their production license.
There is no cost for a Wine Direct Shipper License in Missouri.
Missouri Wine Direct Shipper Licenses expire annually on June 30, and should be renewed before that date.
Yes, wine shippers licensed in Missouri are limited shipping only wines that are manufactured on the winery premises.
Wine shippers are limited to shipping no more than two cases per individual per month in Missouri.
Wine shippers to Missouri must collect the name and address of purchaser; recipient address (if different); ship date; invoice number; total liters shipped; carrier name and license number; and shipping tracking number for reporting purposes.
While wine shippers are not explicitly required by Missouri state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Missouri does not specifically impose sales tax burdens on DtC shippers. However, any DtC shipper with nexus in the state (physical presence or annual revenue exceeding $100,000) has a general sales tax liability there. Missouri's state sales tax rate is 4.225%, with local rates ranging from 0-5.25%.
Missouri assesses a tax of $0.42 per gallon on all wine sold in the state.
Wine shippers with nexus in Missouri should use the 53-1 form or use the state's online tax portal to file their sales taxes.
Wine shippers to Missouri should use the Direct Shipper Combined Shipping and Excise Tax return to remit excise taxes, which is due annually.
Wine shippers to Missouri must include a report summarizing their order data with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Missouri.
Montana
Yes
A Direct Shipment Endorsement is required to ship wine DtC in Montana. Licensees must already have registered with Montana as a domestic or out-of-state winery. The Endorsement gives additional DtC permission.
Yes, Montana wineries must hold a wine Direct Shipper License in addition to their production license.
The Montana Direct Shipment Endorsement costs $50.
Montana Direct Shipments Endorsements expire annually on September 30, and should be renewed before that date.
Montana says that wine shippers are permitted to ship only table wine (wine with an ABV less than 16% ABV).
All wines sold into Montana must have their labels approved by the state prior to sale. Any labels that have been approved for wholesale distribution in Montana do not need to be re-registered for DtC.
Wine shippers are limited to shipping no more than 18 cases per individual per year in Montana.
Wine shippers to Montana should collect the recipient name and address; liters per shipment; and invoice number and date for reporting purposes.
While wine shippers are not explicitly required by Montana state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Montana does not assess any sales taxes.
Montana assess a tax of $0.27 per liter on all wine sold in the state.
Wine shippers to Montana should use the WIT-3 form to remit their excise taxes, which is due monthly, unless the shipper ships less than 1,000 liters per year, in which case the return is due annually in October. In addition, wine shippers must file WSM return monthly to meet their Winery license requirements (filing must be done even if zero shipments were made).
Wine shippers to Montana must include a summary report of their shipments with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Montana.
Nebraska
Yes
An S1 Direct to Consumer license is required to ship wine DtC in Nebraska.
Yes, Nebraska wineries must hold a wine Direct Shipper License in addition to their production license.
A Nebraska S1 License costs $500.
Nebraska S1 licenses expire annually on April 30, and should be renewed before that date.
Wine shippers who also distribute through Nebraska wholesalers must provide their wholesaler with a list of brands they intend to sell DtC.
Wine shippers are limited by Nebraska to shipping no more than 108 liters of wine per individual per year (statutory limits of 9 liters per month have been superseded by other laws that establish the annual limit).
Wine shippers to Nebraska must collect per order the volume shipped, ABV of products, and number of bottles per shipment for reporting purposes.
While wine shippers are not explicitly required by Nebraska state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Nebraska imposes a tax on the sale of all wine in the state with a state rate of 5% and local rates ranging from 0-3%.
Nebraska assess a tax of $0.95 per gallon on all wine sold in the state.
Wine shippers to Nebraska should use the Form 10 SUT return for their sales tax filings, which may be submitted through the state's online portal. The filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to Nebraska should use the 35-7140 form to remit their excise taxes, which is due annually.
Wine shippers to Nebraska must include a summary report detailing their order data with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Nebraska.
Nevada
Yes
A Certificate of Compliance is required to ship wine DtC in Nevada.
Yes, Nevada wineries must hold a wine Direct Shipper License in addition to their production license.
A Nevada Certificate of Compliance initially costs $50; however, when the wine shipper reaches 200 cases shipped per fiscal year, they must pay an extra $500 licensing fee.
Nevada Certificate of Compliance licenses expire annually on June 30 (including the additional fee), and must be renewed before that date.
Wine shippers are limited by Nevada to shipping no more than 12 cases per individual per year.
Wine shippers to Nevada must collect the name and address of recipient and purchaser (if different); date of purchase; carrier used; brand name; amount shipped; price; and invoice number for reporting purposes.
While wine shippers are not explicitly required by Nevada state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Nevada imposes a tax on all sales of wine in the state at a state rate of 6.85% with local rates ranging from 0-1.525%.
Nevada assess a tax of all sales of wine in the state, with a rate of $0.70 per gallon for wines with an ABV of 14% or less, and $1.30 per gallon for wines with an ABV of 14%-22%.
Wine shippers to Nevada should use the TXR-01.01a form for their sales tax filings, which may be filed online. The filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to Nevada should use the LIQ-STC form to remit their excise taxes, which is due monthly. A tax discount is available when filing before the 20th of the month.
Wine shippers to Nevada must include a summary report detailing their order data with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Nevada.
New Hampshire
Yes
A Direct Shipper Permit is required to ship wine DtC in New Hampshire.
Yes, New Hampshire wineries must hold a wine Direct Shipper License in addition to their production license.
A New Hampshire Direct Shipper Permit costs $100.
New Hampshire Direct Shipper Permits expire one year from issue date.
Wine shippers are limited by New Hampshire to shipping no more than 12 cases per individual per year. Further, if a shipper ships more than 600 liters of any one label per year, they must offer to sell a matching amount at the lowest selling price to the New Hampshire LCC for wholesale distribution.
Wine shippers to New Hampshire must collect the name and address of recipient and purchaser; date of purchase; carrier used; label name; amount shipped; price; tracking number; and invoice number for reporting purposes.
While wine shippers are not explicitly required by New Hampshire state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
New Hampshire does not assess any sales taxes.
New Hampshire does not impose either a sales tax or excise tax on wine sold in the state. However, New Hampshire does impose an 8% Markup on all wine shipped DtC into the state. This tax may be collected from consumers at the time of purchase, like a sales tax.
Wine shippers to New Hampshire should use the D-008 Direct Shipping Report to remit their Markup tax, which is due monthly.
Wine shippers to New Hampshire must include a summary report detailing their order data with their Markup tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to New Hampshire.
Direct shipments to dry towns in New Hampshire are prohibited, with Ellsworth being the only dry town remaining in the state.
New Jersey
Yes
An Out-of-State Winery License is required to ship wine DtC in New Jersey. DtC permissions are only available to license holders producing less than 250,000 gallons per year.
No, New Jersey Plenary wine licensees or farm winery licensees may sell DtC under those licenses.
The license fee in New Jersey is $938. In addition, applicants must hold a bond guaranteeing future tax payments.
New Jersey Winery Licenses expire one year from issue date.
New Jersey says that wine shippers are limited to shipping only wines they produce at their licensed premises.
All wines sold in NJ must be registered with the state during the application process. If any label to be sold DtC has already been registered for wholesale distribution in New Jersey, include the Brand Registration numbers in the application.
Wine shippers are limited by New Jersey to shipping no more than 12 cases per individual per year.
While wine shippers are not specifically required by New Jersey to collect certain data on their shipments, they should collect all order and sales data and retain it for several years in case of audit.
While wine shippers are not explicitly required by New Jersey state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
New Jersey imposes a tax on all sales of wine in the state at a rate of 6.625%.
New Jersey assesses a tax of $0.875 per gallon on all wine sold in the state.
Wine shippers to New Jersey should use the ST-50 form for their sales tax filing, which is due quarterly.
Wine shippers to New Jersey should use the R-1-W Tax Return to remit their excise taxes, which is due every two months.
Wine shippers to New Jersey should include a summary report of shipments made with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to New Jersey.
Only wineries producing less than 250,000 gallons per year can get licensed to make DtC shipments to New Jersey.
New Mexico
Yes
A Direct Wine Shipment Permit is required to ship wine DtC in New Mexico.
Yes, New Mexico wineries must hold a wine Direct Shipper License in addition to their production license.
A New Mexico Direct Wine Shipment Permit costs $50.
New Mexico Direct Wine Shipment Permits expire annually on June 30, and should be renewed before that date.
Wine shippers are limited by New Mexico to shipping no more than two cases per individual per month.
While wine shippers are not specifically required by New Mexico to collect certain data on their shipments, they should collect all order and sales data and retain it for several years in case of audit.
While wine shippers are not explicitly required by New Mexico state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
New Mexico imposes a tax on all sales of wine in the state at a state rate of 5.125%, plus local rates ranging from 0.125-7.75%.
New Mexico assesses a tax of $0.45 per liter on all wine sold in the state.
Wine shippers to New Mexico should use the CRS-1 Gross Receipts form, which may be filed through the online NMTAP portal. The filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to New Mexico should use the RPD-41190 form to remit their excise taxes, which is due monthly.
New Mexico does not require a report of shipments from DtC shippers.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to New Mexico.
New York
Yes
An Out-of-State Direct Shipper's License is required to ship wine DtC in New York.
No, New York wineries may DtC ship within the state under their production license.
A New York Direct Shipper's License costs $375.
New York Direct Shipper's Licenses expire every three years on December 31, and should be renewed before that date.
Wine shippers are limited by New York to shipping only wines they produce themselves.
Wine shippers are limited by New York to shipping only 18 liters per individual per month.
While wine shippers are not specifically required by New York to collect certain data on their shipments, they should collect all order and sales data and retain it for several years in case of audit.
While wine shippers are not explicitly required by New York state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
New York imposes a tax on all sales of wine in the state with a state rate of 4% and local rates ranging from 0-5%.
New York assesses a tax of $0.30 per gallon on all wine sold in the state.
Wine shippers should use the Online Service portal offered by the New York Department of Taxation for their sales tax filings. The filing frequency can vary depending on the shipper's annual sales tax liability, with quarterly filings being the most common.
Wine shippers to New York should use the MT-40 Return of Tax on Wine to remit their excise taxes. Initially this return is due monthly, but wine shippers may petition to file annually.
New York does not require a shipping report from DtC shippers.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to New York.
New York still operates on a reciprocal basis for DtC sales. Only wineries in states that have established a reciprocal status with the New York SLA may ship DtC to New York. The list of states can be found at https://sla.ny.gov/direct-wine-shipments.
North Carolina
Yes
A Wine Shipper Permit is required to ship wine DtC in North Carolina.
Yes, North Carolina wineries must hold a wine Direct Shipper License in addition to their production license.
There is no cost for a Wine Shiper Permit in North Carolina.
There is no cost for a Wine Shiper Permit in North Carolina.
North Carolina Wine Shipper Permits do not expire and do not need to be renewed.
Applicants for a Wine Shipper Permit must include a list of all brands they intend to sell DtC. Wholesalers already selling these brands in North Carolina must be notified.
Wine shippers are limited to shipping no more than two cases per individual per month in North Carolina.
Wine shippers to North Carolina must collect the type of product shipped, volume shipped, brands shipped, price of shipment, and date of shipment for reporting purposes.
While wine shippers are not explicitly required by North Carolina state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
North Carolina assess a tax on all sales of wine in the state at a state rate of 4.75% and local rates ranging from 2%-3%.
North Carolina assesses a tax of all sales of wine in the state, at a rate of $0.2634 per liter of wines with an ABV of 16% or less, and $0.2934 per liter for wines with an ABV greater than 16%.
Wine shippers to North Carolina should use the E500 SUT return. The filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to North Carolina should use the B-C-786 excise tax form to remit their excise taxes, which is due annually.
Wine shippers to North Carolina must file a quarterly Shipping Report providing a detailed summary of their shipments.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to North Carolina.
Wineries shipping more than 1,000 cases per year must appoint at least one in-state wholesaler to distribute its products, if contacted by a North Carolina wholesaler. The wholesaler appointed does not need to be the one that originally contacted the wine shipper. Further, most of these compliance rules do not apply to on-site purchases—only a five case per shipment is in place for orders made by the North Carolina resident at the winery location.
North Dakota
Yes
A Direct Shipping License is required to ship wine DtC in North Dakota.
Yes, North Dakota wineries must hold a wine Direct Shipper License in addition to their production license.
A Direct Shipping License costs $50 in North Dakota.
North Dakota Direct Shipping Licenses expire annually on December 31.
Wine shippers are limited to shipping no more than 27 liters per individual per month in North Dakota.
Wine shippers to North Dakota must collect the name and address of recipient; name of purchaser (if different); type of product; volume sold; brand sold; ABV of products sold; price of shipment; number of bottles; and invoice number for reporting purposes.
While wine shippers are not explicitly required by North Dakota state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
North Dakota imposes a tax on the sale of all wine in the state at a rate of 7% with local rates ranging from 0-3% (general merchandise is taxed at a state rate of 5%).
North Dakota assesses a tax of all sales of wine in the state, at a rate of $0.50 per gallon for wines with an ABV of 17% or less, and $0.60 per gallon for wines with an ABV greater than 16%.
Wine shippers should use the NDTAP portal to file their sales taxes.
Wine shippers to North Dakota should use the Schedule H Excise Tax Return to remit their excise taxes, which are due annually.
Wine shippers to North Dakota must include a summary report detailing their order data with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to North Dakota.
North Dakota requires all third-party fulfillment centers facilitating DtC shipments to register with the state and receive a license. Only licensed fulfillment centers may assist with DtC shipments.
Ohio
Yes
An S Permit is required to ship wine DtC in Ohio. Ohio makes two versions of the permit available, the S1 for wineries producing less than 250,000 gallons per year, and the S2 for wineries producing more than 250,000 gallons per year. Out-of-state wineries must also register as a wine importer.
Yes, Ohio wineries must hold an S Permit in addition to their production license.
An Ohio S1 permit costs $25, and an S2 permit costs $250. Both licenses require out-of-state wineries to register as an importer of wine for a one-time cost of $100.
Ohio S permits expire annually on September 30 and should be renewed before that date.
Wine shippers are limited by Ohio to shipping only wines they produce themselves.
All wines sold in Ohio must have their labels registered with the state. Any label already registered for wholesale distribution does not need to be re-registered for DtC sale.
Wine shippers are limited by Ohio to shipping no more than 24 cases per household per year.
While wine shippers are not specifically required by Ohio to collect certain data on their shipments, they should collect all order and sales data and retain it for several years in case of audit.
While wine shippers are not explicitly required by Ohio state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Ohio imposes a tax on all sales of wine in the state with a state rate of 5.750% and local rates ranging from 0-2.25%.
Ohio assess a tax on all wine sold in the state at a rate of $0.30 per gallon on wines with an ABV of 14% or less, $0.98 per gallon on wines with an ABV greater than 14%, and $1.48 on all sparkling wines. In addition there is a $0.02 Grape Fund due, and sales to Cuyahoga County are taxed an additional $0.32 per gallon. However, wineries producing less than 500,000 gallons per year are exempted from the standard excise taxes, and will only owe the $0.02 Grape Fund and Cuyahoga taxes.
Wine shippers should use the online Ohio Business Gateway portal for their sales tax filings. The filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to Ohio should use the ALC-37 Tax return for any state excise tax remittances they need to make, which is due annually, and the ALC-210 return for their Cuyahoga excise tax remittances.
Wine shippers to Ohio must file the DLC4231 form annually by March 1 to report shipments made in the previous year. This report only requires detailing the name and address of the recipient of shipments made.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Ohio.
Oklahoma
Yes
A Direct Wine Shipper License is required to ship wine DtC in Oklahoma.
Yes, Oklahoma wineries must hold a wine Direct Shipper License in addition to their production license.
An Oklahoma Direct Wine Shipper License costs $300, can be renewed for $150.
Oklahoma Direct Wine Shipper Licenses expire one year from issue date.
Wine shippers are limited by Oklahoma to shipping no more than six cases per individual per year.
Wine shippers to Oklahoma must collect the name and address of the recipient and purchase (if different); number of cases shipped; and carrier used for reporting purposes.
While wine shippers are not explicitly required by Oklahoma state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Oklahoma imposes a tax on all sales of wine in the state with a state rate of 4.5% and local rates ranging from 0-7%.
Oklahoma assesses a tax on all wine sold in the state at a rate of $0.19 per liter on all still wine, and $0.55 per liter on sparkling wine.
Wine shippers to Oklahoma should use the 20005-A form for their sales filings; DtC wine shippers are enabled to file this return annually, and should ensure they sign up for the correct frequency during the registration process.
Wine shippers to Oklahoma should use the ALC SDDE4 form to remit their excise taxes. This return may only be filed online and is due annually.
Wine shippers to Oklahoma must file an annual report, due by February, detailing each shipment made with the date of shipment, recipient name and address, number of cases shipped, and carrier used.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Oklahoma.
Oregon
Yes
A Direct Shipper Permit is required to ship wine in Oregon.
Yes, Oregon wineries must hold a wine Direct Shipper License in addition to their production license.
An Oregon Direct Shipper Permit costs $50, and applicants must also hold $1,000 bond to guarantee future tax payments.
Oregon Direct Shipper Permits expire annually on December 31 and should be renewed before that date.
Wine shippers are limited by Oregon to shipping no more than five cases per individual per month.
While wine shippers are not specifically required by Oregon to collect certain data on their shipments, they should collect all order and sales data and retain it for several years in case of audit.
While wine shippers are not explicitly required by Oregon state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Oregon does not have sales and use tax.
Oregon assesses a tax on all sales of wine in the state, with rates of $0.67 per gallon for wines with an ABV of 14% or less, and $0.77 per gallon for wines with an ABV greater than 14%. The first 40,000 gallons sold are exempted for wineries producing less than 100,000 gallons per year.
Wine shippers to Oregon should use the OLCC DS-1 form to remit their excise taxes, which is due quarterly.
Oregon does not require a shipping report from DtC shippers.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Oregon.
Pennsylvania
Yes
A Direct Wine Shipper License is required to ship wine DtC in Pennsylvania.
Yes, Pennsylvania wineries must hold a wine Direct Shipper License in addition to their production license.
A Pennsylvania Direct Wine Shipper License costs $250.
Pennsylvania Direct Wine Shipper Licenses expire annually on December 31 and should be renewed before that date.
Wine shippers are limited by Pennsylvania to shipping only wines that they personally produce.
Wine shippers are limited by Pennsylvania to shipping no more than 36 cases per individual per year.
While wine shippers are not specifically required by Pennsylvania to collect certain data on their shipments, they should collect all order and sales data and retain it for several years in case of audit.
While wine shippers are not explicitly required by Pennsylvania state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Pennsylvania imposes a tax on all sales of wine in the state at a state rate of 6% and local taxes ranging from 0-2%.
Pennsylvania assesses a tax of $2.50 per gallon on all wine sold in the state.
Wine shippers to Pennsylvania should use the online e-TIDES portal to file their sales tax returns. The filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to Pennsylvania should use the Direct Wine Shipper Tax Return to remit their excise taxes, which is due quarterly.
In Pennsylvania, the wine shipper's quarterly Direct Wine Shipper Tax return must also include a report detailing the products shipped into the state, including label name and total volume shipped.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Pennsylvania.
Rhode Island
Rhode Island permits DtC shipping of wine only to fulfill sales that were made when a Rhode Island resident was physically present at the winery's premises at the time of purchase (on-site only). All such packages must be labeled to identify the contents include alcohol, but other general DtC requirements, such as licensing, taxation, and volume limits do not apply.
South Carolina
Yes
An Out of State Wine Shippper's License is required to ship wine DtC in South Carolina.
Yes, South Carolina wineries must hold a wine Wine Shipper License in addition to their production license.
An Out of State Shipper's License costs $600 in South Carolina.
South Carolina Out of State Shipper's are effective for two years, expiring on August 31.
South Carolina says that wines with an ABV greater than 16% may not be shipped DtC.
Wine shippers are limited by South Carolina to shipping no more than 24 bottles per individual per month.
Wine shippers to South Carolina must collect the name and address of recipient; ship date; name of brands shipped; number and size of bottles shipped; and price per bottle for reporting purposes.
While wine shippers are not explicitly required by South Carolina state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
South Carolina imposes a tax on all sales of wine in the state at a state rate of 6% with local rates ranging from 0-3%.
South Carolina assesses a tax of $0.3042 per liter on all wine sold in the state (a combination of two different taxes).
Wine shippers to South Carolina should use the ST-3 or the online MyDORWAY portal to file their sales taxes. The filing frequency can vary depending on the shipper's annual sales tax liability,.
Wine shippers to South Carolina should use the L-2166 form to remit their excise taxes, which is due annually.
Wine shippers to South Carolina must include a summary report of their shipments with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to South Carolina.
South Dakota
Yes
A Direct Wine Shipper License is required to ship wine DtC in South Dakota.
Yes, South Dakota wineries must hold a wine Direct Shipper License in addition to their production license.
A South Dakota Direct Wine Shipper license costs $100.
South Dakota Direct Wine Shipper licenses expire annually on December 31 and should be renewed before that date.
Direct Wine Shipper licensees in South Dakota may only DtC ship wines that were produced under the capacity of their federal Basic Permit.
All wines sold in South Dakota must have their labels registered with the state. Any wines registered for sale through a South Dakota wholesaler do not need to be re-registered for DtC.
Wine shippers are limited by South Dakota to shipping no more than 12 cases per individual per year.
Wine shippers to South Dakota must collect the name and address of recipient; ship date; taxes collected; carrier used; shipping tracking numbers; and type, label name, and volume of each wine shipped for reporting purposes.
While wine shippers are not explicitly required by South Dakota state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
South Dakota imposes a tax on all sales of wine in the state at a state rate of 4.5% with local rates ranging from 0-8%. In addition, South Dakota requires wine shippers to collect and remit the state's 2% Occupational Tax, which may be collected from consumers like sales tax, but should be remitted along with the state's excise tax.
South Dakota assesses a tax on all sales of wine in the state, with rates of $0.93 per gallon on still wines with an ABV of 14% or less, $1.45 on still wines with an ABV of 14-21%, and $2.07 per gallon on all sparkling wines and still wines greater than 21%.
Wine shippers to South Dakota should use the EPath online portal to file their sales tax returns. The filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to South Dakota must file their excise tax returns online through the EPath portal, including the state's Occupational Tax. Wine shippers should make sure to file both the Part A and Part B returns, which are due quarterly.
Wine shippers to South Dakota must include a summary report of their shipments with their excise tax return (Part B).
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to South Dakota.
Tennessee
Yes
A Wine Direct Shipper License is required to ship wine DtC in Tennessee.
Yes, Tennessee wineries must hold a wine Direct Shipper License in addition to their production license.
A Tennessee Wine Direct Shipper License initially costs $450, but are then renewed for $150.
Tennessee Wine Direct Shipper Licenses expire one year from issue date.
Wine shippers are limited by Tennessee to shipping only wine that they personally produce or are produced exclusively for them under written contract.
Wineries producing less than 270,000 liters per year may ship up to 54 liters in total per individual per year in Tennessee. Larger-scale wineries are limited to shipping no more than 27 liters in total per individual per year. All wineries are also limited to no more than nine liters per individual per month.
While wine shippers are not specifically required by Tennessee to collect certain data on their shipments, they should collect all order and sales data and retain it for several years in case of audit.
While wine shippers are not explicitly required by Tennessee state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Tennessee imposes a tax on all sales of wine in the state at a state rate of 7% with local rates ranging from 1.5%-2.75%.
Tennessee assesses a tax of $1.21 per gallon on all wine sold in the state.
Wine shippers to Tennessee should use the TNTAP online portal to file their sales tax returns. The filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to Tennessee should use the ALC 102 form to remit their excise taxes, which is due annually.
WDSL holders are required by Tennessee to file a quarterly shipping report detailing their shipments.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Tennessee.
Tennessee requires all fulfillment houses to receive a license issued by the state prior to servicing DtC shipments of wine to the state. WDSL holders are prohibited from using any unlicensed fulfillment house for shipments to Tennessee.
Texas
Yes
A Winery Direct Shipper's Permit is required to ship wine DtC in Texas.
No, Texas wineries may DtC ship within the state under their production license.
A Texas Winery Direct Shipper's Permit costs $500.
Texas Winery Direct Shipper's Permits expire two years from issue date.
Wine shippers are limited by Texas to shipping only wines that that they produce or bottle.
Wine shippers are limited by Texas to shipping no more than nine gallons per individual per month and 36 gallons per individual per year. In addition, a single Winery Direct Shipper's Permit holder may only ship a total of 35,000 gallons for all Texas sales per year.
Wine shippers to Texas must collect the name and city of recipients; carrier used and shipment tracking number; invoice date and number; and per shipment volumes for reporting purposes.
While wine shippers are not explicitly required by Texas state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Texas imposes a tax on all sales of wine in the state at a state rate of 6.25% with local rates ranging from 0-2%. (Remote sellers with economic nexus in the state can petition to apply a flat 1.75% local rate.)
Texas assesses a tax on all sales of wine in the state, with rates of $0.204 per gallon on still wines with an ABV of 14% or less, $0.408 per gallon on still wines with an ABV greater than 14%, and $0.516 per gallon on all sparkling wines.
Wine shippers to Texas should use the 01-114 form to file their sales taxes, which may also be remitted online. The filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to Texas should use the C-240 form to remit their excise taxes, which may be due monthly or quarterly depending on the shipment volume.
Wine shippers to Texas must include a summary report of their shipments with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Texas.
Utah
Utah does not permit the DtC shipping of any alcoholic beverages. Utah residents may may special orders of products not otherwise distributed in the state by getting pre-approval from the state Alcohol Control Board and submitting a specific form to a producer. The producer must ship the ordered products to a designated Utah retail store for the customer to pick it up. The Utah customer is personally responsible for any taxes or fees that may apply.
Vermont
Yes
A Direct Ship To Consumer License is required to ship wine DtC in Vermont.
Yes, Vermont wineries must hold a wine Direct Shipper License in addition to their production license.
A Vermont Direct Ship to Consumer License costs $330.
Vermont Direct Ship to Consumer Licenses expire annually on April 30 and should be renewed before that date.
Vermont says that wine shippers may only direct ship wine that they produce themselves. In addition, wines over 16% ABV may not be shipped to Vermont residents.
Wine shippers are limited by Vermont to shipping no more than 12 cases per individual per year.
Wine shippers to Vermont must collect the name and address of persons delivered to; shipment dates; carrier used; and quantity and value of each shipment for reporting purposes.
While wine shippers are not explicitly required by Vermont state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Vermont imposes a tax on all sales of wine in the state at a state rate of 6% with local rates ranging from 0-1%.
Vermont assesses a tax of $0.55 per gallon on all wine sold in the state.
Wine shippers to Vermont should use the SU-451 form, which can be filed online through the myVTAX portal, for sales tax filings. The filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to Vermont should use the MVB-612 form to remit their excise taxes, which is due semi-annually.
Wine shippers to Vermont must include a summary report of their shipments with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Vermont.
Wine may not be shipped into dry cities in Vermont, of which there are two: Athens and Baltimore.
Virginia
Yes
A Wine Shipper's License is required to ship wine DtC in Virginia.
Yes, Virginia wineries must hold a wine Direct Shipper License in addition to their production license.
A Virginia Wine Shipper's License costs $230, and there is a $195 initial application fee.
Virginia Wine Shipper's Licenses expire one year after issue date.
Virginia says that a licensee may only ship wines of brands produced by the licensee, or that they have been authorized by the brand owner to sell.
Applicants for a DtC license must submit a list of brands they will sell DtC, and update this list if there are any changes. Further, all brands sold in Virginia must be registered with the state. Brands that have been registered for sale through a wholesaler do not need to be re-registered (besides on the list), but all wholesalers authorized to distribute a brand must be notified if that brand will also be sold DtC.
Wine shippers are limited by Virginia to shipping no more than two cases per individual per month.
Wine shippers to Virginia must collect the name and address of order recipients; invoice and ship date; and name, price, and volume of each brand shipped for reporting purposes.
While wine shippers are not explicitly required by Virginia state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Virginia imposes a tax on all sales of wine in the state at a state rate of 4.3% with local rates ranging from 1%-2.7%.
Virginia assesses a tax of $0.40 per liter on all wine sold in the state.
Wine shippers to Virginia should use the ST-8 form, which may be filed online, for their sales tax returns. The filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to Virginia should use the Direct Shipper's Report to remit their excise taxes, which is due monthly.
Wine shippers to Virginia must include a summary report of their shipments with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Virginia.
All third-party fulfillment houses must register with the Virginia ABC before facilitating any DtC orders to the state. Before using a fulfillment warehouse for Virginia sales, confirm that they have received a notice of good standing from the ABC.
Washington
Yes
A Wine Shipper's Permit is required to ship wine DtC in Washington.
No, Washington wineries may DtC ship within the state under their production license.
A Washington Wine Shipper's Permit costs $100. However, holders of an active Certificate of Approval (costing $200) for distributions to Washington wholesalers may ship DtC without any additional licensing or cost, though they must notify the LCCB of their intention to sell DtC before making any shipments.
Washington Wine Shipper's Permits and Certificates of Approval expire one year from issue date.
Washington says that DtC wine shippers may only ship wines that they produce themselves.
Washington does not limit the amount of wine a wine shipper may ship to its residents.
While wine shippers are not specifically required by Washington to collect certain data on their shipments, they should collect all order and sales data and retain it for several years in case of audit.
While wine shippers are not explicitly required by Washingtonstate law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Washington imposes a tax on all sales of wine in the state at a state rate of 6.5% with local rates ranging from 0.5%-4%.
Washington assesses a tax on all sales of wine in the state, with rates of $0.2292 per liter on wines with an ABV of 14% or less, and $0.4536 per liter on wines with an ABV greater than 14%.
Wine shippers should file their sales tax returns through the online Secure Access Washington portal. The filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to Washington selling solely through DtC channels should use the LIQ-870 form to remit their excise taxes. Wine shippers who also hold a Certificate of Approval and selling to Washington wholesalers should instead use the LIQ-778 form to file everything.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Washington.
Any solicitous material sent to Washington consumers must include either the wine shipper permit number or the COA endorsement number.
West Virginia
Yes
A Direct Shipper's License is required to ship wine DtC in West Virginia.
Yes, West Virginia wineries must hold a wine Direct Shipper License in addition to their production license.
The cost of a West Virginia Direct Shipper's License can vary depending on what wines will be shipped: $150 to ship table wine only; $250 to also ship non-fortified dessert wines, sherry, port or Madeira; $300 for multi-capacity wineries.
West Virginia Direct Shipper's Licenses expire annually on June 30 and should be renewed before that date.
All wines sold to West Virginia must have their labels registered with the state. Wines that have already been registered for sale to West Virginia wholesalers do not need to be re-registered with the state, but the licensee must notify the state that they intend to sell these wines also by DtC going forward.
Wine shippers are limited by West Virginia to shipping no more than two cases per individual per month.
Wine shippers to West Virginia must collect the recipient name and city, carrier used, and invoice data and number for reporting purposes.
While wine shippers are not explicitly required by West Virginia state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
West Virginia imposes a tax on all sales of wine in the state at a state rate of 11% with local rates ranging from 0-1%. (Note, the 11% state rate includes the standard 6% sales tax rate plus the state's 5% Liquor Distribution Tax, which can be collected like sales tax but should be remitted separately).
West Virginia assesses a tax of $0.2641 per liter on all wine sold in the state.
Wine shippers to West Virginia should use the CST-200CU form for their sales tax filings and the CST-270 Municipal Liquor/Wine Tax form to remit the 5% Liquor Distribution tax. The filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to West Virginia should use the WNE-02 form to remit their excise taxes, which is due monthly.
Wine shippers to West Virginia must include a summary report of their shipments with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to West Virginia.
Wine may not be shipped into dry areas of West Virginia, of which there are only two remaining: the town of Brandonville and Calhoun County.
"Wineries must send electronic notice with every DtC sale made that reads ""As required by West Virginia law, customers may access important information about the effects of alcohol from these links to the West Virginia Alcoholic Beverage Control Commission:
Wisconsin
Yes
A Direct Wine Shipper's Permit is required to ship wine DtC in Wisconsin.
Yes, Wisconsin wineries must hold a wine Direct Shipper License in addition to their production license.
A Wisconsin Direct Wine Shipper's Permit costs $200.
Wisconsin Direct Wine Shipper's Permits expire two years after issue date.
Wine shippers are limited by Wisconsin to shipping no more than 108 liters per individual per year.
Wine shippers to Wisconsin must collect the name, address, and date of birth for both the purchaser and recipient (if different); invoice number and ship date; and volume shipped for reporting purposes.
While wine shippers are not explicitly required by Wisconsin state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Wisconsin imposes a tax on all sales of wine in the state at a state rate of 5% with local rates ranging from 0-1.75%.
Wisconsin assesses a tax on all sales of wine in the state, with rates of $0.0661 per liter on wines with an ABV 14% or less, and $0.1189 per liter on wines with an ABV greater than 14%.
Wine shippers to Wisconsin should use the My Tax online portal to file their sales tax returns. The filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to Wisconsin should use the AB-130 & AB-135 return and schedule to remit their excise taxes, which are due quarterly.
Wine shippers to Wisconsin must include a summary report (AB-135) of their shipments with their excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Wisconsin.
Wyoming
Yes
An Out-of State Wine Shipper license is required to ship wine DtC in Wyoming.
No, Wyoming wineries may DtC ship within the state under their production license.
A Wyoming Wine Shipper License costs $50.
Wyoming Wine Shipper licenses expire annually on June 30 and should be renewed before that date.
Wine shippers may not sell any individual wine products (brand, label, and size specific) that have been listed for distribution with the Wyoming Liquor Control Division.
Wine shippers are limited by Wyoming to shipping no more than 108 liters per household per fiscal year (July - June).
While wine shippers are not specifically required by Wyoming to collect certain data on their shipments, they should collect all order and sales data and retain it for several years in case of audit.
While wine shippers are not explicitly required by Wyoming state law to verify consumers' ages at the time of purchase, it is recommended they take steps to limit minors' ability to make purchases.
Wyoming imposes a tax on sales of wine in the state at a state rate of 4% with local rates ranging from 0-4%. However, only wine shippers with nexus in Wyoming (physical presence or annual revenue exceeding $100,000) are required to collect and remit the sales tax.
Wyoming does not impose an excise tax on wine sold in the state. However, Wyoming does impose a 12% Markup on all wine shipped DtC into the state. This tax may be collected from consumers at the time of purchase, like a sales tax.
Wine shippers with nexus in Wyoming should use form 41-1, which can be filed online, for their sales tax return. The filing frequency can vary depending on the shipper's annual sales tax liability.
Wine shippers to Wyoming should use the Out-of-State Wine Shipper Tax return to remit their 12% Markup Tax, which is due monthly.
Wine shippers to Wyoming must provide the recipients' names and addresses for wine shipments made on their excise tax return. In addition, wine shippers must include copies of their invoices with the excise tax return.
"Contains Alcohol: Signature of person 21 years or older required for delivery" is required to appear on packages of alcohol being shipped DtC to Wyoming.
Wine shippers that sell more than 90 liters per year of any particular label of wine must offer to sell to the Wyoming control board any such label at wholesale prices. In addition, they may not ship any individual product that has been listed for sale by the Wyoming control board (individual product goes down to size differences).
