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STATE SHIPPING LAWS: Ohio

Open Permit

Last Updated: January 25, 2022

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Permit

S-1 or S-2 DTC Permit
  • Required: Yes
  • S-1 Fee: $25 + one-time $100 fee
  • S-2 Fee: $250 + one-time $100 fee, $100 subsequent renewals
  • Expiration:Oct. 1st of each year

Sales Tax

  • Required:Yes
  • State:5.75%
  • Local:Yes
  • Tax on Shipping:Yes

Excise Tax

  • Required: Yes
  • Wine 4% – 14%: $.30/gal*
  • Wine >14% – 21%: $.98/gal*
  • Sparkling up to 21%: $1.48/gal*
  • OH Grape Fund Fee: $.02/gal
  • Cuyahoga County Wine Tax:$.32/gal

*A licensed winery whose total production does not exceed 500,000 gallons in a calendar year will be granted an exemption from the state excise tax for such year.

Volume Limit

Limits per Winery
  • Year: 24 cases per household address

Reporting

  • Required: Yes
  • Sales Tax: Semi-Annually by the 23rd
  • Excise Tax: Annually by Jan 18th
  • Cuyahoga County Excise Tax: Annually by Jan 31st
  • Direct Shipment: within 60 days after every year
  • Record Retention: At least 3 years

Product Requirements

Label Registration Required
  • Registration Fee:$50 per label
  • Expiration:Does not expire
  • Labels approved for wholesale distribution are approved for DTC
Product Restrictions
  • ONLY wines produced by the permittee may be sold and shipped to consumers

Additional Information

Legislation to open up DTC Shipping for Wineries Producing More than 250,000 gallons will become effective on Sept. 30, 2021.

Qualifying wineries that obtain a S-1 (for wineries that produce LESS than 250,000 gallons per year) or S-2 (for wineries that produce 250,000 gallons or MORE per year) permit may initiate shipments of up to 24 cases of wine annually to any one Ohio address. permit holders must pay state and local sales tax, excise tax, and submit an annual shipping report to the Division of Liquor Control.

  • A S-2 permit holder that produces 250,000 gallons may use the services of a fulfillment warehouse as defined in O.R.C. 4303.234 to direct ship its product(s).
  • Direct shippers must register as a supplier and pay a $100 application fee, but do not have to pay the $300 supplier license fee.
  • Label outside of boxes with the phrase “CONTAINS ALCOHOL: SIGNATURE OF PERSON 21 YEARS OF AGE OR OLDER REQUIRED FOR DELIVERY.”

 

Applications Available for New Ohio DTC Permit for Larger Wineries

September 30, 2021

In response to Wine Institute’s request for an update on the new permit allowing wineries producing 250,000 gallons to ship wine into Ohio, the Ohio Division of Liquor Control has provided the following information: “Effective 9/30/2021, the S permit will be split into the S-1 and S-2. The S-1 permit is essentially the current S … Read More ⟶

View All Ohio Alerts View All Compliance Alerts

Licensing Forms

  • S-1, S-2 - Direct shipping to Customer Permit Requirements
  • Application for S-1 or S-2 Permit
  • Application for Certificate of Registration as a Supplier
  • Sales Tax Registration Form (UT-1000)
  • Application for Product/Label Registration

Reporting Forms

  • Shipping Report Form- Annual
  • Fulfillment Warehouse Reporting Form
  • Cuyahoga County Wine & Mixed Beverage Tax Return (ALC 210)
  • Ohio Wine and Mixed Beverage Tax Return for S Permit Holders (ALC 37)
  • Instructions for Completing the Ohio Wine and Mixed Beverage Tax Return
  • Universal Ohio State, County and Transit Sales Tax Return (UST 1 Long)

Statutes & Advisories

  • Direct Shipping Information
  • Alcoholic Beverage Tax Update, effective Sept. 20, 2021
  • ORC Sec. 4303.232 (S-1 Permit)
  • ORC Sec. 4303.233 (S-2 Permit)
  • ORC Sec. 4303.234 (Fulfillment Warehouse )
  • Ohio Rules Clarification 9-27-07

CONTACT INFORMATION

Ohio Division of Liquor Control
6606 Tussing Rd.
Reynoldsburg, OH 43068-9005
Phone: (614) 644-2411
Fax: (614) 644-2513
Ohio Department of Taxation
Alcoholic Beverages, Excise & Energy Tax Division
P.O. Box 530
Columbus, OH 43216-0530
Phone: (614) 466-4810
Fax: (206) 350-6722
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