Permit
DTC Permit
- Required: Yes
- Fee:$50 initial permit
$25 subsequent renewals - Expiration:1 yr from issue date
- Bond: Yes
Sales Tax
- Required: Yes
- State: 6%
- Local: No
- Tax on Shipping: No
Excise Tax
- Required: Yes
- Wine: $.45/gal
Volume Limit
Limits per Winery
- Calendar Year:24 cases per person
Reporting
- Required:Yes
- Sales Tax:Quarterly by the 20th
- Excise Tax:Monthly by the 15th
- Direct Shipment:Annually by January 31st
- Record Retention: At least 4 years
Product Requirements
Product Restrictions
- ONLY wines produced or bottled by the permittee may be sold and shipped to consumers
Additional Information
Effective July 1, 2006, wineries must have a (direct-to-consumer) wine direct shipper’s permit and are required to pay taxes on wine shipments. Wineries must complete the Idaho Beer and Wine Tax Application (BWA). The completed form should be submitted to the Idaho State Tax Commission with a $1000 Bond or a Bond Waiver Request Form, a certified copy of the winery’s license, and a check for $50. A winery may submit a copy of their state winery license with a signed and notarized statement that it is an unaltered copy of the original, in lieu of a certified copy. The Idaho State Tax Commission will forward all of the documents to the Alcoholic Beverage Control Division (ABC) and the ABC will then issue the direct shipper permit.
- The annual renewal cost for a direct shipper’s permit is $25.
- The shipping container of any wine shipped must be clearly labeled to indicate that the container contains alcoholic beverages and cannot be delivered to a person who is not at least twenty-one (21) years of age.
New Annual Report Form
January 10, 2017Idaho has released an updated version of its Wine Direct Shipper Annual Report Form. The new report no longer requires shippers to include the consumer’s date of birth. A copy of the form may be found under Idaho Reporting Forms.
CONTACT INFORMATION
Idaho State Police
Alcohol Beverage Control Bureau
700 South Stratford Drive, Ste. 115
Meridian, ID 83642
Phone: (208) 884-7060
Alt. Phone: (888) 222-1360
Fax: (208)-884-7096
Alcohol Beverage Control Bureau
700 South Stratford Drive, Ste. 115
Meridian, ID 83642
Phone: (208) 884-7060
Alt. Phone: (888) 222-1360
Fax: (208)-884-7096
