Permit
S-1 or S-2 DTC Permit
- Required: Yes
- S-1 Fee: $25 + one-time $100 fee
- S-2 Fee: $250 + one-time $100 fee, $100 subsequent renewals
- Expiration:Oct. 1st of each year
Sales Tax
- Required:Yes
- State:5.75%
- Local:Yes
- Tax on Shipping:Yes
Excise Tax
- Required: Yes
- Wine 4% – 14%: $.30/gal*
- Wine >14% – 21%: $.98/gal*
- Sparkling up to 21%: $1.48/gal*
- OH Grape Fund Fee: $.02/gal
- Cuyahoga County Wine Tax:$.32/gal
*A licensed winery whose total production does not exceed 500,000 gallons in a calendar year will be granted an exemption from the state excise tax for such year.
Volume Limit
Limits per Winery
- Year: 24 cases per household address
Reporting
- Required: Yes
- Sales Tax: Semi-Annually by the 23rd
- Excise Tax: Annually by Jan 18th
- Cuyahoga County Excise Tax: Annually by Jan 31st
- Direct Shipment: within 60 days after every year
- Record Retention: At least 3 years
Product Requirements
Label Registration Required
- Registration Fee:$50 per label
- Expiration:Does not expire
- Labels approved for wholesale distribution are approved for DTC
Product Restrictions
- ONLY wines produced by the permittee may be sold and shipped to consumers
Additional Information
Legislation to open up DTC Shipping for Wineries Producing More than 250,000 gallons will become effective on Sept. 30, 2021.
Qualifying wineries that obtain a S-1 (for wineries that produce LESS than 250,000 gallons per year) or S-2 (for wineries that produce 250,000 gallons or MORE per year) permit may initiate shipments of up to 24 cases of wine annually to any one Ohio address. permit holders must pay state and local sales tax, excise tax, and submit an annual shipping report to the Division of Liquor Control.
- A S-2 permit holder that produces 250,000 gallons may use the services of a fulfillment warehouse as defined in O.R.C. 4303.234 to direct ship its product(s).
- Direct shippers must register as a supplier and pay a $100 application fee, but do not have to pay the $300 supplier license fee.
- Label outside of boxes with the phrase “CONTAINS ALCOHOL: SIGNATURE OF PERSON 21 YEARS OF AGE OR OLDER REQUIRED FOR DELIVERY.”
Applications Available for New Ohio DTC Permit for Larger Wineries
September 30, 2021In response to Wine Institute’s request for an update on the new permit allowing wineries producing 250,000 gallons to ship wine into Ohio, the Ohio Division of Liquor Control has provided the following information: “Effective 9/30/2021, the S permit will be split into the S-1 and S-2. The S-1 permit is essentially the current S … Read More ⟶
CONTACT INFORMATION
Ohio Division of Liquor Control
6606 Tussing Rd.
Reynoldsburg, OH 43068-9005
Phone: (614) 644-2411
Fax: (614) 644-2513
6606 Tussing Rd.
Reynoldsburg, OH 43068-9005
Phone: (614) 644-2411
Fax: (614) 644-2513
Ohio Department of Taxation
Alcoholic Beverages, Excise & Energy Tax Division
P.O. Box 530
Columbus, OH 43216-0530
Phone: (614) 466-4810
Fax: (206) 350-6722
Alcoholic Beverages, Excise & Energy Tax Division
P.O. Box 530
Columbus, OH 43216-0530
Phone: (614) 466-4810
Fax: (206) 350-6722
