Last Updated: June 14, 2018

Permit

DTC Permit
  • Required: Yes
  • Fee: $230,
    plus one-time $195 fee
  • Expiration:1 yr from issue date

Sales Tax

  • Required:Yes
  • State:5.30%
  • Local:Yes
  • Tax on Shipping:No

Excise Tax

  • Required: Yes
  • Wine: $1.51/gal

Volume Limit

Limits per Winery
  • 2 cases per person per month

Reporting

  • Required:Yes
  • Sales Tax: Monthly by the 20th
  • Excise Tax: Monthly by the 15th
  • Direct Shipment: Monthly by the 15th
  • Record Retention: At least 2 years

Product Requirements

Identify Labels for Direct Shipment
  • Submit a list identifying all wine products that will be sold DTC
  • Submit copies of federal label approvals for any products not approved for wholesale distribution

Additional Information

As of July 1, 2003, holders of wine shipper’s licenses issued pursuant to this section may sell and ship not more than two cases of wine per month to any person in Virginia to whom alcoholic beverages may be lawfully sold. A non-refundable one-time application fee of $195.00 and license fee of $230.00 is required to be submitted with the application for a license. All shipments shall be made only by common carriers approved by the Virginia Department of Alcoholic Beverage Control.

Effective July 1, 2004, criminal background checks are no longer required for a Virginia Shipper’s permit.

  • Wine Shipper Licensees are prohibited from accepting orders from VA consumers made through an online marketing portal that is not an agricultural cooperative.
  • All licensees shipping wine or beer pursuant to this section shall affix a conspicuous notice in 16-point type or larger to the outside of each package of wine or beer shipped within or into the Commonwealth, in a conspicuous location stating: “CONTAINS ALCOHOLIC BEVERAGES; SIGNATURE OF PERSON AGED 21 YEARS OR OLDER REQUIRED FOR DELIVERY.”

Fulfillment Warehouses that receive or ship orders into VA on behalf of direct shipper licensees must secure one-time written approval via letter from the Virginia ABC for each winery they represent. In order to gain approval fulfillment warehouses must: submit a copy of their home state public warehouse license and a copy of an agreement between the Fulfillment Warehouse and the licensed Direct Shipper, listing all shipping locations and indicating the Fulfillment Warehouse is the agent of the Direct Shipper for purposes of complying with Virginia law.

DTC Shippers Not Required to Pay VA Litter Tax

October 18, 2017

Some Wine Institute members holding VA direct-to-consumer licenses have received letters from the Virginia Department of Taxation saying that they are “delinquent” on several years of litter tax payments. Wine Institute has worked with local officials to determine that no such tax payment is due. Any member who has received a notice from Virginia’s Tax … Read More ⟶

CONTACT INFORMATION

Virginia Alcoholic Beverage Control Authority
2901 Hermitage Road
Richmond, VA 23261-7491
Phone: (804) 213-4400
Fax: (804) 213-4415
Virginia Department of Taxation
Out-of-State Dealer's Use Tax
PO Box 1115
Richmond, VA 23261-6627
Phone: (804) 367-8037
Fax: (804) 254-6111