Last Updated: July 1, 2018

Permit

ATC DTC Permit
  • Required: Yes
  • Fee: $400
  • Expiration:Dec. 31st of each year

Sales Tax

  • Required: Yes
  • State:4.45%
  • Local:No
  • 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
  • 12 cases per person per calendar year

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
  • $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
Product Restrictions
  • ONLY wines produced by the permittee may be sold and shipped to consumers
  • ONLY wine in 750ml containers may be sold and shipped to consumers

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.

 

New Information for Wineries Shipping to Louisiana Consumers

July 7, 2017

A new rule requiring that wineries shipping to Louisiana consumers place their Louisiana Alcohol and Tobacco Control (ATC) Direct Shipper Permit number on the package will go into effect July 13. However, Wine Institute has reached an agreement with the ATC Commissioner to move the permit number to the invoice that is already required inside … Read More ⟶

CONTACT INFORMATION

Louisiana Alcohol and Tobacco Control
PO Box 66404
Baton Rouge, LA 70896-6404
Phone: (225) 925-4041
Louisiana Department of Revenue
Excise Tax Section
617 North Third Street
Baton Rouge, LA 70812
Phone: (225) 219-7656, Option 2