Permit
DTC Permit
- Required: Yes
- Fee: $150,
plus one-time $300 fee - Expiration:1 yr from issue date
Sales Tax
- Required:Yes
- State:7%
- Local:Yes
- Tax on Shipping:Yes
Effective Oct. 1, 2019, out-of-state dealers must apply the specific local tax rate.
Excise Tax
- Required: Yes
- Wine: $1.21/gal
Volume Limit
Limits per Winery
- Monthly: 1 case/person
- Calendar year: 3 cases/person
Limits per Winery that produces less than 30,000 cases/yr
- Monthly: 1 case/person
- Calendar year: 6 cases/person
Reporting
- Required:Yes
- Sales Tax: Monthly by the 20th
- Excise Tax: Annually by Jan 15th
- Direct Shipment: Quarterly by the 15th
- Record Retention: At least 3 years
Product Requirements
Identify Labels for Direct Shipment
- Submit a list brand names that will be shipped to TN consumers
Product Restrictions
- Only wine sold under a brand name owned or licensed to the winery, which is produced by the winery, produced exclusively for the winery under an existing contract, or produced and bottled exclusively for the winery may be shipped DTC
Additional Information
A winery must obtain a Direct Wine Shipper License and register to remit sales and excise taxes prior to making direct shipments to TN consumers. A new law that requires licensing and reporting by fulfillment houses and reporting of DTC shipment information by wineries will become effective on Jan. 1, 2022.
Licensed direct shippers may ship a maximum of 1 case per month to a consumer and cannot send more than 3 cases to a consumer during a calendar year. Effective May 12, 2021, a winery direct shipper that produces less than 30,000 cases per calendar year may ship up to 6 cases per person per year.
- Applicants must pay a one-time non-refundable application fee of $300, in addition to the annual license fee of $150.
- Applicants must complete the Declaration of Citizenship (Form AB-0116) and provide proof of U.S. citizenship or legal presence in the United States.
- Effective May 20, 2011, the entire state is “wet” for direct shipping and there are NO restricted zip codes.
- Any shipment of wine pursuant to this section shall be made only in containers which clearly indicate on the exterior of the container, visible to a person at least three feet (3′) away, that the container “CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY”.
- Shipping wine to consumers without a permit is classified as a felony in TN.
- A winery applying for a Direct Shipper License must submit executed copies of ALL contracts with common carriers. An applicant using the services of a fulfillment house must provide to the Commission a copy of the contract between the applicant and the fulfillment center and the fulfillment center and the common carrier. Any updated or new contracts must be submitted with applications for renewal. After Jan. 1, 2022, only fulfillment houses licensed in TN may be used.
Requirements for New TN DTC Licenses and Renewals
May 6, 2022UPDATED Oct. 4, 2022 – The amended direct shipping rules (Rule 0100-10-.03 Direct Shipment of Wine to Consumers in Tennessee) were filed on Sept. 29, 2022 and will become effective on Dec. 28, 2022. Wine Institute has learned that Tennessee has increased enforcement of a regulatory requirement for new DTC licenses and renewals to provide … Read More ⟶
CONTACT INFORMATION
Tennessee Alcoholic Beverage Commission
500 James Robertson Pkwy, 3rd Floor
Nashville, TN 37243
Phone: (615) 741-1602
Fax: (615) 741-0847
500 James Robertson Pkwy, 3rd Floor
Nashville, TN 37243
Phone: (615) 741-1602
Fax: (615) 741-0847
Tennessee Department of Revenue
500 Deaderick Street
Andrew Jackson Building 3rd Floor
Nashville, TN 37242
Phone: (615) 253-0600
500 Deaderick Street
Andrew Jackson Building 3rd Floor
Nashville, TN 37242
Phone: (615) 253-0600
