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STATE SHIPPING LAWS: Pennsylvania

Open Permit

Last Updated: January 10, 2023

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Permit

DTC Permit
  • Required: Yes
  • Fee: $250
  • Expiration:Dec. 31st of each year

Sales Tax

  • Required:Yes
  • State:6%
  • Local:Yes
  • Tax on Shipping:Yes

Excise Tax

  • Required: Yes
  • Wine: $2.50/gal

Volume Limit

Limits per Winery
  • Calendar Year: 36 cases per person

Reporting

  • Required:Yes
  • Sales Tax: Quarterly by the 20th
  • Excise Tax: Quarterly by the 20th
  • Direct Shipment: Quarterly by the 30th

Product Requirements

Product Restrictions
  • ONLY wines produced or bottled by the permittee may be sold and shipped to consumers

Additional Information

Pennsylvania Governor Tom Wolf signed H 1690 on June 8, 2016 allowing wineries that obtain a Direct Wine Shipper License from PLCB to ship up to 36 cases annually per consumer at a tax rate of $2.50 per gallon plus applicable state and local sales taxes. The law became effective on August 7, 2016. Wineries may not begin shipping to PA consumers until they have registered with the Department of Revenue and received an approved license from PLCB. In order to obtain a new Direct Wine Shipper License, a wine producer must submit a $250 filing fee and a copy of its wine producer license through PLCB+. New PLCB+ users must complete a registration process prior to filing for the new license.

  • Use myPATH’s “PA Online Business Tax Registration Service” to apply for a sales tax license starting Nov. 30, 2022. After you receive your sales tax license, access the PA Liquor Control Board’s website at www.lcb.state.pa.us to apply for a Direct Wine Shipper license.
  • Sales and use tax must be remitted a quarterly basis for the initial licensing year. For all subsequent years the filing frequency will be evaluated annually and subject to change per Sec. 217 of the Tax Reform Code.
  • Label outside of boxes with the phrase “CONTAINS ALCOHOL: SIGNATURE OF PERSON 21 YEARS OF AGE OR OLDER REQUIRED FOR DELIVERY.”

Pennsylvania Simplifies DTC Reporting

September 8, 2018

The Pennsylvania Liquor Control Board (PLCB) continues to simplify its reporting requirements for Direct Wine Shippers. Effective immediately, Direct Wine Shippers are no longer required to complete quarterly reports by ZIP code, either for the current reporting period or for past reporting periods. The PLCB is working to remove the ZIP code reporting requirement from … Read More ⟶

View All Pennsylvania Alerts View All Compliance Alerts

Licensing Forms

  • How to Become a Direct Wine Shipper
  • PLCB+, Licensing Account Registration and Login
  • PA Online Business Tax Registration

Reporting Forms

  • see Alert: PA Simplifies DTC Reporting, Sept. 7th, 2018
  • PLCB Instructions for Utilizing the Excel Templates to Upload Data
  • PLCB Direct Wine Shipping Quarterly Reporting Instructions
  • myPATH - Register Excise Tax Account and File Returns Online
  • myPATH, PA DOR Online Filing System (sales tax, wine excise tax)

Statutes & Advisories

  • 2015 HB 1690 - DTC Legislation - Effective Aug. 7 2016
  • Frequently Asked Questions: Direct Wine Shipper Licenses
  • PLCB Direct Shipper Advisory Notice 23
  • Wine Excise Tax Q&A
  • Direct Wine Shipment Tax Bulletin 16-001 (July 29, 2016)
  • PA Tax Update (No. 222, Oct./Nov. 2022) - New Online Tax System Launches for Business Taxpayers

CONTACT INFORMATION

Pennsylvania Liquor Control Board
Bureau of Licensing
Northwest Office Building
Harrisburg, PA 17124
Phone: (717) 783-9454 (legal inquiries)
Alt. Phone: (717) 783-8250 (licensing inquiries)
Fax: (717) 787-8820
Pennsylvania Department of Revenue
Bureau of Business Trust Fund Taxes
Miscellaneous Tax Section
PO Box 280901
Harrisburg, PA 17128-0909
Phone: (717) 787-6315
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