Permit
DTC Permit - Certificate of Compliance
- Required:Yes
- Fee:$50
- Expiration:June 30th of each year
Sales Tax
- Required:Yes
- State: 4.60%
- Local:Yes
- Tax on Shipping:No
Excise Tax
- Required:Yes
- Wine .5% – 14%: $.70/gal
- Wine 14.1% – 22%: $1.30
Volume Limit
Limits per Winery
- Fiscal Year:12 cases/person
Reporting
- Required:Yes
- Sales Tax: Monthly due by the 30th
- Excise Tax: Monthly due by the 20th
- Direct Shipment: Monthly by the 20th
- Record Retention: At least 4 years
Product Requirements
Product Registration
- Required:No
Additional Information
A Certificate of Compliance is required to ship to Nevada consumers. The annual fee for a Certificate of Compliance is $50. However, wineries who ship more than 200 cases directly to NV consumers in a fiscal year must pay an additional $500. The fee is only valid for the remainder of the fiscal year in which the 200th case of wine was shipped. The Nevada Department of Taxation fiscal year begins July 1st and ends June 30th.
- Applicants must complete the Certificate of Compliance Application, Business Registration Form and Supplemental Application.
- On the Supplemental Application check the box that indicates you are applying for a Certificate of Authority.
- A winery who ships more than 25 cases or more of wine into Nevada in a fiscal year must designate a Nevada wholesaler (Form EXC-FO24), if the winery has not already designated a wholesaler in NV.
- Wine must be shipped in packages that are conspicuously labeled with the words: “CONTAINS ALCOHOL SIGNATURE OF PERSON 21 YEARS OR OLDER REQUIRED FOR DELIVERY.”
- Fulfillment houses that ship products from their location on behalf of winery/supplier COC applicants are required to apply for a COC as a designated agent for each shipping location’s address. In addition, a winery’s/supplier’s COC application that lists the address of a third-party fulfillment warehouse as the shipping location cannot be approved unless their fulfillment house’s COC application has been submitted and is approved (See guidance issued in Aug. 2024).
New Nevada Requirements for Wineries and Fulfillment Warehouses
August 22, 2024Wine Institute worked with Nevada regulators to develop guidance and key steps for compliance with new requirements for supplier Certificate of Compliance (COC) applicants, including California wineries, that utilize a fulfillment warehouse’s services to ship products to consumers or wholesalers/importers in Nevada on their behalf and fulfillment warehouses/3rd party logistics companies shipping products into Nevada … Read More ⟶
CONTACT INFORMATION
Nevada Department of Taxation
3850 Arrowhead Dr., 2nd Floor
Carson City, NV 89706
Phone: (775) 684-2000
Fax: (775)684-2020
3850 Arrowhead Dr., 2nd Floor
Carson City, NV 89706
Phone: (775) 684-2000
Fax: (775)684-2020
