Last Updated: February 25, 2018

Permit

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

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.”

CONTACT INFORMATION

Nevada Department of Taxation
1550 College Parkway Suite 115
Carson City, NV 89706
Phone: (775) 684-2000
Fax: (775)684-2020