Permit
ATC Direct Shipper Permit & LDR Registration Required
- ATC Fee: $250
- LDR Fee: $150
- ATC Expiration:Dec. 31st of each year
- LDR Expiration:June 30th of each year
Sales Tax
- Required: Yes
- State:4.45%
- Local:see RIB 20-018
- Tax on Shipping: see Additional Information below
Excise Tax
- Required: Yes
- Still Wine ≤ 14%: $.20/liter
- Still Wine >14%-24%:$.35/liter
- Sparkling Wine: $.55/liter
Volume Limit
Limits per Winery
- Calendar year: 12 cases per person
Reporting
- Required:Yes
- Sales Tax: Monthly by the 20th
- Excise Tax: Monthly by the 20th
- Direct Shipment: Monthly by the 20th
- Record Retention: At least 2 years
Product Requirements
Label Registration Required
- Registration Fee: $5 per label
- Expiration: Dec. 31st of each year
Product Restrictions
1. ONLY wine packaged in 750-mL, 1.5-L and 3-L containers may be sold and shipped to consumers.
2. Labels registered for distribution to a local wholesaler cannot also be registered for DTC sales. However, any label sold to a LA wholesaler may be shipped directly to a consumer in LA who purchased the wine on-site.
Additional Information
On June 22, 2016, Louisiana Governor Edwards signed legislation (HB 667) into law allowing a winery that has registered with the LA Dept. of Revenue as a direct wine shipper and obtained a Direct Wine Shipper permit from the Office of Alcohol and Tobacco Control ship to wine directly to consumers (DTC) in Louisiana, without requiring the consumer to visit the winery — as long as the wine has not been assigned to a Louisiana wholesaler.
- Before for the ATC Direct Wine Shipper Permit, a winery must obtain an Authority to Ship from the Louisiana Department of Revenue (LDR) and pay a $150 fee.
- Shipping charges are taxable. However, wineries that offer the option to purchasers to pick up the wine at the winery/tasting room are exempt from charging taxes on shipping.
- The manufacturer’s, wine producer’s or retailer’s Louisiana ATC permit number and the manufacturer’s, wine producer’s or retailer’s out-of-state license number, if domiciled outside of Louisiana, shall be included on the packaging invoice.
- The words “Alcoholic Beverage – Direct Shipment” and “Unlawful to Sell or Deliver to Anyone under 21 Years of Age” shall be marked and clearly visible on both the front and back of the package in lettering measuring at least ¼ inch in height.
Louisiana DTC Sales Tax Changes
August 10, 2023Louisiana has removed the 200-transaction threshold for economic nexus for sales tax for remote sellers. Starting Aug. 1, 2023, out-of-state direct wine shipper permittees only need to register with the Louisiana Sales and Use Tax Commission for Remote Sellers and collect and remit state and local sales taxes through the commission if they meet the … Read More ⟶
CONTACT INFORMATION
Louisiana Department of Revenue
Excise Tax Section
617 North Third Street
Baton Rouge, LA 70812
Phone: (225) 219-7656, Option 2
Excise Tax Section
617 North Third Street
Baton Rouge, LA 70812
Phone: (225) 219-7656, Option 2
Sales and Use Tax Commission for Remote Sellers
P O Box 2068
Baton Rouge, LA 70821
Phone: (225) 342-2156
Fax: (225) 952-2423
Email: LARemoteSellersCommission@la.gov
P O Box 2068
Baton Rouge, LA 70821
Phone: (225) 342-2156
Fax: (225) 952-2423
Email: LARemoteSellersCommission@la.gov
