Last Updated: January 10, 2019

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: Monthly by the 15th if > 5,000 gal/yr shipped; Quarterly by the 15th if < 5,000 gal/yr
  • Direct Shipment:Monthly by the 15th if > 5,000 gal/yr shipped; Quarterly by the 15th if < 5,000 gal/yr
  • 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.
  • Effective Jan 1, 2019, permittees shipping 5,000 gallons or more to TX consumers per calendar year are required to report shipments and pay excise taxes monthly and permittees shipping less than 5,000 gallons to TX consumers annually are required to report shipments and pay excise taxes quarterly. Prior to this change, the reporting threshold was 4,000 gallons annually and the filing frequencies were quarterly and annual.
  • Effective Jan. 1, 2019, the name of the common carrier and common carrier tracking number for each shipment must be included on the DTC report.
  • 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.

Texas DTC Reporting Changes Effective Jan. 1, 2019

January 10, 2019

In 2018, the Texas Alcoholic Beverage Commission (TABC) amended Rule 41.56 Out-of-State Winery Direct Shipper’s Permits to require more frequent reporting by direct shipper permittees and require permittees to include the name of the common carrier and unique common carrier tracking number for each shipment on their reports. Additionally, the gallonage threshold for frequency of … 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