Permit
DTC Permit
- Required: Yes
- Fee: $25
- Expiration:1 yr from issue date
Sales Tax
- See Alert
Excise Tax
- Required: Yes
- Wine: $1.75/gal
Volume Limit
Limits per Winery
- Unlimited
Reporting
- Required:Yes
- Excise Tax:Semi-annual by the 10th
- Direct Shipment:Semi-annual by the 10th
- Record Retention: At least 3 years
Product Requirements
Product Restrictions
- ONLY wines manufactured by the permittee on the winery premises may be sold and shipped to consumers
Additional Information
Wineries must have a valid direct shipping permit in order to ship to consumers in Iowa. The annual permit fee is $25. In addition, direct shippers must remit excise tax and file direct shipment reports. The bond requirement is eliminated, effective Aug. 18, 2022.
Beginning January 1, 2019, Iowa requires remote sellers, including out-of-state wineries, to collect Iowa state sales tax and applicable local option sales tax on sales shipped to consumers in Iowa, if they have $100,000 or more in gross revenue from Iowa sales during a calendar year. Effective July 1, 2019, the 200 or more separate sales transactions threshold for remote sellers is eliminated.
- Permit applications must be submitted via Iowa’s elicensing website.
- Effective July 1, 2015, direct shipping reports are to be filed semi-annually instead of monthly. The semiannual reporting periods are based on the calendar year, rather than the dates (June 10 and Dec. 10) referenced in HB 638.
- All containers of wine shipped directly to a resident of this state shall be conspicuously labeled with the words CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY or shall be conspicuously labeled with alternative preapproved wording.
Iowa removes Bond Requirement for DTC
October 20, 2022The Iowa Alcoholic Beverages Division (ABD) has eliminated the bond requirement for a wine direct shipper permit in its online licensing system pursuant to alcoholic beverage legislation (SF 2347) signed into law earlier this year. The removal of the bond requirement became effective on Aug. 18, 2022 and makes it easier for wineries to apply … Read More ⟶
CONTACT INFORMATION
Alcoholic Beverages Division,
Iowa Department of Revenue
1918 SE Hulsizer Road
Ankeny, IA 50021
Phone: (515) 281-7400
Fax: (515) 281-7385
Iowa Department of Revenue
1918 SE Hulsizer Road
Ankeny, IA 50021
Phone: (515) 281-7400
Fax: (515) 281-7385
Iowa Department of Revenue
Hoover State Office Building
1305 E. Walnut
Des Moines, IA 50319
Phone: (515) 281-3114
Hoover State Office Building
1305 E. Walnut
Des Moines, IA 50319
Phone: (515) 281-3114
