Last Updated: February 25, 2018

Permit

DTC Permit
  • Required: Yes
  • Fee: $100 – $500
  • Expiration:June 30th of each year

Sales Tax

  • Required: Yes
  • State:7%
  • Local:No
  • Tax on Shipping:Yes

Excise Tax

  • Required: Yes
  • Wine: $.47/gal

Volume Limit

Total amount of wine shipped from a winery to all Indiana consumers cannot exceed
  • 5000 cases per permit year

Reporting

  • Required:Yes
  • Sales Tax:Quarterly by the 30th
  • Excise Tax:Monthly by the 20th
  • Direct Shipment:Monthly by the 20th
  • Record Retention: At least 3 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, 2015, legislation (SB 113) removes several impediments to direct wine shipping to Indiana consumers, including the requirement that all consumers must have made a one-time face-to-face visit to the winery prior to placing any subsequent orders. Instead, licensed direct shippers are allowed to use standard age verification procedures to ship off-site sales to Indiana consumers. The new law also removes the surety bond requirement and increases the total amount of wine a direct shipper may sell into the state from 3,000 to 5,000 cases per permit year. SB 113 also changes permit fee to a tiered structure based on the amount of wine sold to consumers during the previous calendar year– all wineries shipping 1,000 cases or less into the state pay a $100 fee. Those shipping more than 1000 cases will face a tiered structure that tops out at $500 for those shipping up to 5,000 cases in the permit year.

  • A winery that is licensed as a Primary Source in Indiana may not also hold a Direct Wine Seller permit or a Farm Winery Permit.
  • Direct Wine Seller applicants must register with the IN Secretary of State and name a “Registered Agent” in the State of Indiana.
  • 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.
  • Stamp, print, or label on the outside of the shipping container the following: “CONTAINS WINE. SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY.”.

Wineries wishing to both sell to an Indiana wholesaler and ship direct to Indiana consumers can apply for a Farm Winery permit and a Direct Wine Seller permit. Out-of-state wineries applying for both a Farm Winery permit and a Direct Wine Seller’s permit can apply for both permits simultaneously, but applicants must complete a separate New or Transfer Permit form for the Farm Winery permit.

IN DTC Application Form Available

July 6, 2015

The updated Direct Wine Seller’s Permit Application for Indiana is now available on the Indiana Alcohol and Tobacco Commission (ATC) website. To qualify for a Direct Wine Seller permit the applicant must not have distributed wine through a wine wholesaler in IN within the 120 days preceding their initial application or the applicant must be … Read More ⟶

CONTACT INFORMATION

Indiana Alcohol & Tobacco Commission
Indiana Government Center South
302 W Washington St RM E204
Indianapolis, IN 46204-2740
Phone: (317) 232-2430
Fax: (317) 233-6114
Indiana Department of Revenue
100 North Senate St.
Indianapolis, IN 46204
Phone: (317) 615-2562
Alt. Phone: (317) 615-2581
Indiana Secretary of State
Business Services Division
302 West Washington Street, Room E108
Indianapolis, IN 46204
Phone: (317) 232-6581