Last Updated: February 25, 2018

Permit

DTC Permit
  • Required: Yes
  • Fee: $25
  • Expiration:Oct. 1st of each year

Sales Tax

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

Excise Tax

  • Required: Yes
  • Wine .5% – 14%: $.30/gal*
  • Wine >14% – 21%: $.75/gal*
  • Sparkling Wine < 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
  • 24 cases per year 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
  • Labels approved for wholesale distribution are approved for direct-to-consumer
  • $50 per label
Product Restrictions
  • ONLY wines produced by the permittee may be sold and shipped to consumers

Additional Information

Wineries producing 250,000 gallons or less per year may apply for an “S” permit. Qualifying wineries that obtain an “S” permit may initiate shipments of up to 24 cases of wine annually to any one Ohio address. “S” permit holders must pay state and local sales tax, excise tax, and submit an annual shipping report to the Division of Liquor Control.

  • Direct shippers must register as a supplier and pay a $100 application fee, but do not have to pay the $300 supplier license fee.
  • The Ohio Department of Taxation will register your business by telephone. Call 1-888-405-4089 and press #1 after the message. Applicants may also register by submitting form UT-1000.
  • Label outside of boxes with the phrase “CONTAINS ALCOHOL: SIGNATURE OF PERSON 21 YEARS OF AGE OR OLDER REQUIRED FOR DELIVERY.”

Wineries producing more than 250,000 gallons annually are prohibited from shipping to Ohio consumers.

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
Excise Tax Division
P.O. Box 530
Columbus, OH 43216-0530
Phone: (614) 466-4810