PrintPermit
DTC Permit
- Required:Yes
- Fee:$100
- Expiration:Dec. 31st of each year
- Bond:Yes
Sales Tax
- Required:No
Excise Tax
- Required:Yes
- Wine ≤ 14%: $.67/gal*
- Wine > 14%: $.77/gal*
*No privilege tax is due on upon the first 40,000 gallons of wine sold annually in OR from a U.S. manufacturer producing < 100,000 gal/yr.
Volume Limit
Limits per Winery
- 2 cases per person per month
Reporting
- Required:Yes
- Excise Tax:Quarterly due by the 20th
- Record Retention: At least 18 months
Product Requirements
Product Registration
- Required:No
Additional Information
On January 1, 2008 Oregon’s reciprocity law was replaced with a permit system for the sale and shipment of wine directly from wineries to consumers. Wineries with approved Direct Shipper Permits may ship up to two nine liter cases per month directly to an Oregon resident who is at least 21 years of age. The holder of the Direct Shipper permit is responsible for declaring and paying the privilege (excise) tax to the OLCC. OR does not have a sales tax. must pay excise taxes and file monthly reports with the Privilege Tax Department. Wineries will be mailed monthly report forms within in 30 days of being issued a permit.
- $1000.00 bond required under permit law, but may be waived under certain conditions (see page 3 of the permit application).
- Wineries will be mailed tax report forms within in 30 days of being issued a permit.
- Wineries producing less than 100,000 gallons annually are exempt from paying excise tax on the first 40,000 gallons of wine sold annually in OR.
- Sales and shipments under a direct shipper permit must be made directly to a resident of this state in containers that are conspicuously labeled with the words: ‘CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 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 ⟶
