Last Updated: February 25, 2018

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
  • 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.”

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 ⟶

CONTACT INFORMATION

Pennsylvania Liquor Control Board
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