Last Updated: February 25, 2018

Permit

DTC Permit
  • Required: Yes
  • Fee: $150 – $250
  • Expiration:June 30th of each year

Sales Tax

  • Required:Yes
  • State:6%
  • Wine Liquor Distribution Tax:5%
  • Local Sales Tax:Yes
  • Tax on Shipping:Yes

Excise Tax

  • Required: Yes
  • Wine: $1.00/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 3 years

Product Requirements

Label Registration Required
  • Labels approved for wholesale distribution are also approved for direct-to-consumer
  • In addition, submit to the Commissioner a list of all brands of wine to be shipped to WV residents
  • $100 per brand for a 3-year period
Product Restrictions
  • Direct shipment of wine over 16% prohibited

Additional Information

A Direct Wine Shipper License is required for on-site and off-site sales. The license fee to ship wine 14% or less is $150, the fee to ship over 14% alcohol is $250. The Direct Shipper’s Application requires applicants to request a Letter of Good Standing from the State of California (or state of domicile). LLCs and Corporations must obtain a Certificate of Authority or an Exemption from Certificate of Authority from the WV Secretary of State.

  • Shipments to dry areas are prohibited.
  • Direct Shipper’s must file an original Report of Wine Shipped to WV Consumers with the Department of Tax and Revenue and a duplicate copy of the report with the Alcohol Beverage Control Administration by the 15th day of each month.
  • Wineries must include a copy of the Blood Alcohol and Fetal Alcohol Syndrome Charts in each shipment of wine to a West Virginia consumer. Or, send an electronic communication to its consumers after a sales transaction directing them to the WVABCA website containing the Blood Alcohol Chart and Fetal Alcohol Chart.
  • All containers of wine must be clearly and conspicuously labeled with the words “CONTAINS ALCOHOL: SIGNATURE OF PERSON 21 OR OLDER REQUIRED FOR DELIVERY”.

WV DTC Rules Update

December 14, 2016

Wine Institute has received new guidance from the West Virginia Alcohol Beverage Control Administration (WVABCA) that will make it easier for members shipping wine into WV to comply with the law. WV statute has always mandated the inclusion of Blood Alcohol and Fetal Alcohol Syndrome Charts in each shipment of wine to a West Virginia … Read More ⟶

CONTACT INFORMATION

West Virginia Alcohol Beverage Control
900 Pennsylvania Avenue, 4th Floor
Charleston, WV 25302
Phone: (304) 356-5500
Fax: (304) 558-0081
West Virginia Department of Tax and Revenue
PO Box 3784
Charleston, WV 25330-2991
Phone: (800) 982-8297
West Virginia Secretary of State
Bldg. 1, Suite 157-K
1900 Kanawha Blvd. E.
Charleston, WV 25305
Phone: (304) 558-8000
Fax: (304) 558-8381