Permit
DTC Permit
- Required: Yes
- Fee: $25
- Expiration:1 yr from issue date
- Bond:Yes
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. 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, 2018Iowa 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 ⟶
CONTACT INFORMATION
Iowa Alcoholic Beverages Division
1918 SE Hulsizer Road
Ankeny, IA 50021
Phone: (515) 281-7400
Fax: (515) 281-7385
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
