Last Updated: February 25, 2018

Permit

DTC Permit
  • Required: Yes
  • Fee: $150,
    plus one-time $300 fee
  • Expiration:1 yr from issue date

Sales Tax

  • Required:Yes
  • State:9.25%*
  • Local:No
  • Tax on Shipping:Yes

*9.25% is the combined state and local sales tax rate for out-of-state sellers.

Excise Tax

  • Required: Yes
  • Wine: $1.21/gal

Volume Limit

Limits per Winery
  • 1 case per person per month
  • 3 cases per person per year

Reporting

  • Required:Yes
  • Sales Tax: Monthly by the 20th
  • Excise Tax: Annually by Jan 15th
  • Record Retention: At least 3 years

Product Requirements

Identify Labels for Direct Shipment
  • Submit to the Commission a list of the Applicant’s brand names that will be shipped to TN consumers

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. 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 contract with UPS/FedEx 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.

Tennessee Poised to Allow Wine Sales

April 8, 2014

On March 20, when Governor Bill Haslam signed H610 into law, Tennessee became the first state to expand the sale of wine into food stores since Iowa privatized wine sales in the mid-1980’s. Before any changes can take place, local cities and/or counties that are located in areas that are already “wet” for either on- … 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
Tennessee Department of Revenue
500 Deaderick Street
Andrew Jackson Building 3rd Floor
Nashville, TN 37242
Phone: (615) 741-7412
Fax: (615) 741-5319