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STATE SHIPPING LAWS: Arizona

Open Permit

Last Updated: March 7, 2024

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Permit

DTC Permit
  • Required:Yes
  • Fee:$175 – $225 (Series 17W)
  • Expiration:Feb. 28th of each year

Sales Tax

Transaction Privilege Tax (TPT)
  • Required:Yes
  • State:5.60%
  • Local:Yes
  • Tax on Shipping:No

Excise Tax

Liquor Luxury Tax
  • Required:Yes
  • Vinous Liquor: $.84/gal

Volume Limit

Limits per Winery holding a 17W DTC License
  • Calendar Year:12 cases per purchaser

Reporting

Reporting Requirements
  • Required: Yes
  • Sales Tax: Monthly by the 20th
  • Excise Tax: Annually by Jan 20th
  • Direct Shipment: Annually by Jan 31st
  • Record Retention: At least 2 years

Product Requirements

Product Registration
  • Required: No
Product Restrictions
  • ONLY wines produced by the permittee may be sold and shipped to consumers

Additional Information

On March 31, 2016 Arizona enacted legislation, SB 1381 – removing the winery visitation requirement and opening shipping to wineries of all sizes. The new law provides for limited, regulated, tax-paid wine shipping by wineries in the United States that obtain a DTC (series 17W) license. The new law does not impact wineries producing not more than 20,000 gallons of wine annually that hold Out-of-State Farm Winery licenses. The renewal period for 17W licenses is Feb. 1 to Feb. 28th.

  • The amount of wine that can be shipped per 17W license holder per person, per year, is phased in over three years: 6 cases through 2017; 9 cases in 2018; and 12 cases beginning in 2019 and thereafter.
  • There is no limit on the amount of wine that an Out-of-State Farm Winery license holder producing up to 20,000 gallons of wine per year may ship to AZ consumers.
  • The Transaction Privilege Tax (TPT) rate is determined by the address being shipped to.
  • Some municipalities may charge a TPT license fee.
  • Out-of-State wineries only shipping to AZ consumers should not be required to obtain municipal business licenses.
  • Licensees must verify the age of the purchaser by using an Online Age Verification Service or obtaining a copy of the purchaser’s government issued photo ID.
  • Wine sold and shipped directly to a person must be shipped in containers that are conspicuously labeled with the words: “Contains alcohol: Signature of person 21 years of age or older required for delivery.”

Wineries that do not hold a 17W or Out-of-State Farm Winery license are prohibited from making on-site or off-site direct-to-consumer wine shipments into the State of Arizona.

Arizona Targeting Illegal Direct Shipments

April 9, 2024

The Arizona Department of Liquor Licenses and Control (DLLC) has significantly expanded its enforcement efforts to stop illegal direct to consumer shipments coming into the state.   In order to legally ship to adult consumers in Arizona a winery must obtain proper Arizona liquor licensing. The two licenses that are available are a Direct-To-Consumer Wine Shipment … Read More ⟶

View All Arizona Alerts View All Compliance Alerts

Licensing Forms

  • Direct-to-Consumer Wine Shipment (series 17W) Application Instructions
  • Direct-to-Consumer Wine Shipment License (series 17W) Online Application
  • Fingerprint Card Form - Required
  • Fingerprints: Frequently Asked Questions
  • DLLC E-Licensing Instructions
  • Tax Requirements for Direct Wine Shippers
  • Apply for a Transaction Privilege Tax License
  • Renewing a TPT License

Reporting Forms

  • Direct Shipment Annual Report
  • Direct Shipment Annual Report Template
  • Excise Tax Return (Form 835)
  • Transaction Privilege, Use, and Severance Tax Return (TPT-2), paper
  • File TPT-2 Online

Statutes & Advisories

  • A.R.S. §4-203.04: Direct-to-consumer Wine Shipment (Series 17W)
  • R19-1-104. Shipping Container Labeling; Shipping Requirements
  • A.R.S. §4-205.04: Farm winery license
  • Out-of-State Farm Winery License (series 2W) annual production volume cannot exceed 20,000 gallons annually
  • ADOR - Updating a TPT Account

CONTACT INFORMATION

Arizona Department of Liquor Licenses and Control
800 W. Washington 5th Floor
Phoenix, AZ 85007-2934
Phone: (602) 542-5141
Fax: (602) 542-5707
Arizona Department of Revenue
1600 West Monroe Street
Phoenix, AZ 85007
Customer Care: (602) 255-3381
Liquor Luxury Tax: (602) 716-7801
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Please Note: This information is intended for winegrower licensees only. All information on WineInstitute.ComplianceRules.org is provided as an informational aid and is not legal advice. Data may be out-of-date or incomplete. Please consult a lawyer before taking any action.
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