DTC Wine Shipping Tax Rates and Rules by State

Find wine shipping rules and tax rates for your state

More people are ordering wine online, which has resulted in more wineries and wine retailers shipping direct to consumers. It’s convenient for wine drinkers, but can be complicated for sellers. We help clarify what you need to know for DTC wine shipping.

What is DTC?

DTC stands for direct to consumer. It’s when a manufacturer or brand sells and ships directly to a customer instead of through a distributor or retail store.

Where is DTC shipping permitted?

DTC shipping rules vary greatly between states on where and how wineries can ship alcohol. For each state, see the table below for permits, volume limits, and taxes collected. DTC is permitted in all states except Delaware and Utah, where it is prohibited, and Rhode Island, where only on-site is permitted.

Does the state you sell into permit DTC wine shipping?

DTC wine shipping tax rates and rules by state

State	DTC permitted or prohibited	Permit required	Taxes collected	Volume limits
Alabama	Permitted	Yes	N/A	Limited
Alaska	Permitted	No	N/A	Limited
Arizona	Permitted	Yes	Liquor Luxury Tax	Limited
Arkansas	Permitted	Yes	Wine Excise Tax	Limited
California	Permitted	Yes	Winegrower Tax	Unlimited
Colorado	Permitted	Yes	Liquor Tax; Wine Development Fee	Unlimited
Connecticut	Permitted	Yes	Alcoholic Beverage Tax	Limited
Delaware	Permitted (on-site only)	No	N/A	Limited
District of Columbia	Permitted	No	N/A	Limited
Florida	Permitted	No	Excise Tax on Wine and Beverages	Unlimited
Georgia	Permitted	Yes	Alcohol Excise Tax	Limited
Hawaii	Permitted	Yes	Gallonage Tax	Limited
Idaho	Permitted	Yes	Wine Tax	Limited
Illinois	Permitted	Yes	Liquor Direct Wine Shipper Excise Tax	Limited
Indiana	Permitted	Yes	Excise Tax for Out-of-State Direct Wine Sellers	Limited
Iowa	Permitted	Yes	Wine Tax	Unlimited
Kansas	Permitted	Yes	Gallonage Tax	Limited
Kentucky	Permitted	Yes	Excise Tax Owed by Direct Shipper	Limited
Louisiana	Permitted	Yes	Gallonage Tax	Limited
Maine	Permitted	Yes	Wine Excise Tax	Limited
Maryland	Permitted	Yes	Direct Wine Shipper Tax	Limited
Massachusetts	Permitted	Yes	Alcoholic Beverages Excise Tax	Limited
Michigan	Permitted	Yes	Wine Tax	Limited
Minnesota	Permitted	No	N/A	Limited
Mississippi	Permitted	Yes	Excise Tax	Limited
Missouri	Permitted	Yes	Wine Direct Shipper Excise Tax	Limited
Montana	Permitted	Yes	Winery Tax	Limited
Nebraska	Permitted	Yes	Direct Shipper Tax	Limited
Nevada	Permitted	Yes	Liquor Excise Tax	Limited
New Hampshire	Permitted	Yes	Direct Shipper Fee	Limited
New Jersey	Permitted	Yes	Alcohol Beverage Tax	Limited
New Mexico	Permitted	Yes	Liquor Excise Tax	Limited
New York	Permitted	Yes	Alcoholic Beverages Tax	Limited
North Carolina	Permitted	Yes	Alcoholic Beverages Tax	Limited
North Dakota	Permitted	Yes	Wholesale Excise Tax	Limited
Ohio	Permitted	Yes	Wine, Malt Beverage, and Beer Tax; Grape Fund	Limited
Oklahoma	Permitted	Yes	Direct Shipper to Oklahoma Consumer Excise Tax	Limited
Oregon	Permitted	Yes	Privilege Tax	Limited
Pennsylvania	Permitted	Yes	Wine Excise Tax	Limited
Rhode Island	Permitted (on-site only)	No	N/A	Limited
South Carolina	Permitted	Yes	Out of State Wine Shipper Tax; Additional Wine Tax	Limited
South Dakota	Permitted	Yes	Gallonage Tax	Limited
Tennessee	Permitted	Yes	Alcoholic Beverage Tax	Limited
Texas	Permitted	Yes	Alcohol Excise Tax	Limited
Utah	Prohibited	N/A	N/A	N/A
Vermont	Permitted	Yes	Malt and Vinous Beverage Tax	Limited
Virginia	Permitted	Yes	Wine and Beer Excise Taxes	Limited
Washington	Permitted	Yes	Wine Tax	Unlimited
West Virginia	Permitted	Yes	Direct Shipper’s Wine Excise Tax	Limited
Wisconsin	Permitted	Yes	Alcohol Beverage Tax	Limited
Wyoming	Permitted	Yes	Out-of-State Wine Shipper Tax	Limited

Please note: Tax rates, rules, and regulations change frequently. Although we hope you’ll find this information helpful, this page is for informational purposes only and does not provide legal or tax advice.