- Required: Yes
- Fee: $150,
plus one-time $300 fee
- Expiration:1 yr from issue date
- Tax on Shipping:Yes
Effective Oct. 1, 2019, out-of-state dealers must apply the specific local tax rate.
- Required: Yes
- Wine: $1.21/gal
Limits per Winery
- 1 case per person per month
- 3 cases per person per year
- Sales Tax: Monthly by the 20th
- Excise Tax: Annually by Jan 15th
- Record Retention: At least 3 years
Identify Labels for Direct Shipment
- Submit to the Commission a list of the Applicant’s brand names that will be shipped to TN consumers
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. 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.
- 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 (FedEx/UPS) that will ship wine from Applicant to Tennessee Consumers. An applicant using the services of a third party/fulfillment center must provide to the Commission a copy of the contract between the applicant and the fulfillment center and the fulfillment center and UPS/FedEx. Any updated or new contracts must be submitted with applications for renewal.
Local Sales Tax Reporting Changes in TennesseeAugust 21, 2019
Beginning Oct. 1, 2019, wineries that hold a Tennessee Direct Wine Shipper license will no longer have the option to collect and remit the local sales tax at a standard 2.25% local rate. For sales that occur on or after Oct. 1, 2019, out-of-state sellers, including wineries, must apply the specific sales tax rate of … Read More ⟶