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STATE SHIPPING LAWS: Missouri

Open Permit

Last Updated: February 25, 2018

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Permit

DTC Permit
  • Required: Yes
  • Fee: $0
  • Expiration:June 30th of each year

Sales Tax

  • Required: No

Excise Tax

  • Required: Yes
  • Wine: $.42/gal

Volume Limit

Limits per Winery
  • Monthly: 2 cases/person

Reporting

  • Required:Yes
  • Excise Tax: Annually by Jan 31st
  • Direct Shipment: Annually by Jan 31st
  • Record Retention: At least 2 years

Product Requirements

Product Restrictions
  • ONLY wines produced by the permittee on the winery premises may be sold and shipped to consumers

Additional Information

Effective August 28, 2007, Missouri requires all wineries to have a Direct Wine Shipper’s Permit. There is no application fee and excise taxes must be paid annually. Wineries with an approved license may not ship more than 2 cases (each case containing not more than nine liters) of wine a month to a consumer.

  • Ensure that all containers of wine delivered directly to a resident of this state are conspicuously labeled with the words “CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY” or are conspicuously labeled with wording preapproved by the division of alcohol and tobacco control.

Missouri Sales Tax Changes for DTC; Reminder on Monthly Shipment Limitation

July 8, 2021

Missouri Gov. Michael Parson signed legislation that will require out-of-state businesses, including California wineries that ship DTC wine sales into Missouri, to collect and remit sales tax if taxable sales from delivery of tangible personal property into Missouri in the previous calendar year or current calendar year exceeds $100,000 beginning Jan. 1, 2023. Until then, wineries with … Read More ⟶

View All Missouri Alerts View All Compliance Alerts

Licensing Forms

  • Missouri Direct Shipping Application

Reporting Forms

  • Wine Direct Shipper ATC Online System User Manual
  • Instructions for Wine Direct Shipper Annual Report
  • Wine Direct Shipper Annual Report - File Online
  • Wine Direct Shipper Annual Report and Tax Computation Form - File Online

Statutes & Advisories

  • Industry Circular Direct Wine Shipping Licensees, Issued: 2-22-2019
  • Wine Direct Shipper Requirements
  • Direct Shipping Statute Sec. 311.185.1

CONTACT INFORMATION

Missouri Department of Public Safety
Alcohol & Tobacco Control

1738 East Elm St., Lower Level
Jefferson City, MO 65102
Phone: (573) 751-2333
Fax: (573) 526-4540
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