Last Updated: February 25, 2018

Permit

DTC Permit
  • Required: Yes
  • Fee: $526
  • Expiration: 2 yrs from issue date

Sales Tax

  • Required: Yes
  • State: 6.25%
  • Local: No
  • Tax on Shipping: Yes

Excise Tax

  • Required: Yes
  • Wine ≤ 14%: $.204/gal
  • Wine >14%: $.408/gal
  • Sparkling Wine $.516/gal

Volume Limit

Limits per Winery
  • Monthly: 9 gal/person
  • 12 mos: 36 gal/person
  • State Aggregate:  35K gal/yr

Reporting

Reporting Requirements
  • Required: Yes
  • Sales Tax: Quarterly by the 10th
  • Excise Tax: Quarterly by the 10th
  • Direct Shipment: Quarterly by the 10th
  • Record Retention: At least 5 years

Product Requirements

Product Restrictions
  • ONLY wines produced or bottled by the permittee may be sold and shipped to consumers

Additional Information

An Out-of-State Direct Winery Shipper permit is required to ship wine to consumers. This permit may only be issued to a person who holds all state and federal permits necessary to operate the winery at the permitted location and holds a TX sales tax permit.  The TABC will notify the applicant if a bond is required. The appropriate tax collection forms will be mailed to all wineries when they receive their respective permits.

  • Before applying for the TABC’s “Out-of-State Winery Direct Shipper’s Permit”, a winery must obtain a Texas Sales Tax Permit from the state.
  • Wineries are advised to complete the “Texas Nexus Questionnaire” with their sales tax permit application and submit all completed forms via U.S. Mail.
  • Note wineries do not have to register with the Secretary of State’s Office in Texas.
  • All wine sold or shipped by an out-of-state winery direct shipper’s permittee must be in a package that is clearly labeled as containing wine.
  • Permittees shipping less than 4,000 gallons annually should submit an annual direct shipment report and excise tax payment.

Texas Now Offering Online Label Approvals

June 1, 2015

Beginning June 1, 2015, TABC instituted a new on-line label approval process through their website, www.tabc.texas.gov. Before wine can be marketed in Texas, its producer must first obtain a certificate of label approval for that beverage from the TABC. Previously, applicants had to apply for the COLA using a paper form through the mail. The … Read More ⟶

CONTACT INFORMATION

Texas Alcoholic Beverage Commission
5806 Mesa Dr.
Capitol Station
Austin, TX 78711
Phone: (512) 206-3333
Fax: (512) 206-3449
Texas Comptroller of Public Accounts
PO Box 13528
Capitol Station
Austin, TX 78711-3528
Phone: (800) 252-5555