PrintPermit
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
- 36 cases per person per calendar year
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.
- Complete a PA-100 Enterprise Registration form to apply for a sales tax license. After you receive your license, access the PA Liquor Control Board at 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.”
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 ⟶
CONTACT INFORMATION
Pennsylvania Liquor Control Board
Northwest Office Building
Harrisburg, PA 17124
Phone: (717) 783-9454
Fax: (717) 787-8820
Northwest Office Building
Harrisburg, PA 17124
Phone: (717) 783-9454
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
Bureau of Business Trust Fund Taxes
Miscellaneous Tax Section
PO Box 280901
Harrisburg, PA 17128-0909
Phone: (717) 787-6315
