Last Updated: February 25, 2018

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
  • 24 cases per person per calendar year

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, 2017

Idaho 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
Idaho State Tax Commission
PO Box 36
Boise, ID 87322
Phone: (208) 334-7660
Alt. Phone: (800) 972-7660