PrintPermit
DTC Permit
- Required:Yes
- Fee:$50
- Expiration:June 30th of each year
Sales Tax
- Required:Yes
- State:6.85%
- 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
- 12 cases per person per year
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.
- An excise tax return is due by the 20th of each month, even if no direct shipments were made to Nevada consumers.
- A winery who ships more than 25 cases or more of wine into Nevada in a fiscal year must designate a Nevada wholesaler (Form LT 08), 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.”
States Enforce DTC Rules
February 6, 2020The continued growth of the direct-to-consumer (DTC) sales channel means that states will continue to make DTC shipping laws a priority for enforcement in 2020. An increasing number of states are investigating DTC shipments and conducting compliance checks on direct shipper permit holders and common carriers. Wineries that ship directly to consumers outside of California … Read More ⟶
CONTACT INFORMATION
Nevada Department of Taxation
1550 College Parkway Suite 115
Carson City, NV 89706
Phone: (775) 684-2000
Fax: (775)684-2020
1550 College Parkway Suite 115
Carson City, NV 89706
Phone: (775) 684-2000
Fax: (775)684-2020
