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STATE SHIPPING LAWS: California

Open Permit

Last Updated: January 16, 2024

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Permit

A California Winegrower License or Wine Direct Shipper Permit is required.
  • Fee:$30 for non-California wineries, plus a $120 one-time application fee

Sales Tax

  • Required: Yes
  • State: 7.25%
  • Local: See Alert
  • Tax on Shipping: See Pub 100

Excise Tax

  • Required: Yes
  • Wine: $.20/gal
  • Sparkling Wine: $.30/gal

Volume Limit

Limits per Winery
  • Unlimited

Reporting

    • Required: Yes
    • Record Retention: At least 4 years

contact the CDTFA for instructions

Product Requirements

Product Registration
  • Required:No
Bottle Bill Registration
  • Required:Yes, effective 1/1/24

Additional Information

Non-California wineries must obtain a Direct Wine Direct Shipper Permit from the Department of Alcoholic Beverage Control and a Certificate of Use Tax from the California Department of Tax and Fee Administration (CDTFA). The ability of California wineries to make retail wine shipments to adult California consumers remains a basic privilege for a California Winegrower Licensee (Type 02).

  • Wineries outside of California must pay a $30 annual fee for the Type 82 Direct Shipper Permit, plus a one-time application fee of $120.
  • California sales and use tax and excise tax must be paid on wine shipped directly to California consumers.
  • Wineries located outside of California must contact the California Department of Tax and Fee Administration (CDTFA) for tax payment instructions.
  • Effective Jan. 1, 2024, wine and spirits containers are included in the California Beverage Container Recycling and Litter Reduction Act (Bottle Bill).  Wineries located outside of California holding Wine Direct Shipper Permits must register with CalRecycle as beverage manufacturer and beverage distributor prior to the effective date of the new law.
  • There are no quantity limits on the amount of wine that may be shipped to California consumers.
  • Ship wine directly to a resident in this state only in containers that are conspicuously labeled with the words: “CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 YEARS OR OLDER REQUIRED FOR DELIVERY.”

Prop 65 Update: Clear & Reasonable Warnings

February 16, 2021

In January, OEHHA posted a Notice of Adoption of Amendments to Proposition 65. The amendments relate to methods for providing warnings for alcoholic beverages purchased over the internet or through mobile apps. These changes require no additional action for wineries that follow Wine Institute’s prior advice on Prop 65 warnings. The regulation will be effective … Read More ⟶

View All California Alerts View All Compliance Alerts

Licensing Forms

  • Wine Direct Shipper Permit Application (Type 82)
  • Register with CalRecycle as a beverage manufacturer and beverage distributor
  • California Beverage Container Recycling and Litter Reduction Act – Bottle Bill Requirements

Reporting Forms

  • Tax Guide for Alcoholic Beverage

Statutes & Advisories

  • Wine Direct Shipper Permit Advisory
  • BPC Section 23661.3 Wine Direct Shipper Permit
  • Tax Guide for Winemakers
  • Alcoholic Beverage Tax - Publication 92
  • California Alcoholic Beverage Tax Law
  • Special Notice – Alcoholic Beverage Tax – Online Filing Required Beginning January 1, 2023

CONTACT INFORMATION

Department of Alcoholic Beverage Control
3927 Lennane Drive, Suite 100
Sacramento, CA 95834
Phone: (916) 419-2500
Fax: (916) 419-2599
California Department of Tax and Fee Administration
450 N Street
Sacramento, CA 94279
Phone: (800) 400-7115
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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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