- Required: Yes
- Fee: $25
- Expiration:1 yr from issue date
- See Alert
- Required: Yes
- Wine: $1.75/gal
Limits per Winery
- Excise Tax:Semi-annual by the 10th
- Direct Shipment:Semi-annual by the 10th
- Record Retention: At least 3 years
- ONLY wines manufactured by the permittee on the winery premises may be sold and shipped to consumers
Wineries must have a valid direct shipping permit in order to ship to consumers in Iowa. The annual permit fee is $25. Additionally, direct shippers must post a $5000 bond, remit excise tax and submit direct shipment reports.
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 Sales Tax Changes for DTC (updated July 19, 2019)December 13, 2018
Iowa will require 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 beginning Jan. 1, 2019, if they have $100,000 or more in gross revenue from Iowa sales or *200 or more separate sales transactions in the state during a … Read More ⟶