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
- Required: Yes
- Local:see RIB 20-018
- Tax on Shipping: see Additional Information below
- Required: Yes
- Still Wine ≤ 14%: $.20/liter
- Still Wine >14%-24%: $.35/liter
- Sparkling Wine: $.55/liter
Limits per Winery
- 12 cases per person per calendar year
- Sales Tax: Monthly by the 20th
- Excise Tax: Monthly by the 20th
- Direct Shipment: Monthly by the 20th
- Record Retention: At least 2 years
Label Registration Required
- $5 per year per label
- Registrations are valid for 1 calendar year
- 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.
- ONLY wine packaged in 750-mL, 1.5-L and 3-L containers may be sold and shipped to consumers.
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 Sales Tax Changes for DTCAugust 6, 2020
Wine Institute has just learned that wineries that sell and ship wine directly to consumers in Louisiana may be subject to additional local sales and use tax obligations under Louisiana’s remote seller economic nexus rules. Out-of-state direct wine shipper permittees must register with the Louisiana Sales and Use Tax Commission for Remote Sellers and collect … Read More ⟶
PO Box 66404
Baton Rouge, LA 70896-6404
Phone: (225) 925-4041
Excise Tax Section
617 North Third Street
Baton Rouge, LA 70812
Phone: (225) 219-7656, Option 2