States Enforce DTC Rules

The continued growth of the direct-to-consumer (DTC) sales channel means that states will continue to make DTC shipping laws a priority for enforcement in 2020. An increasing number of states are investigating DTC shipments and conducting compliance checks on direct shipper permit holders and common carriers. Wineries that ship directly to consumers outside of California […]

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Iowa Sales Tax Changes for DTC (updated July 19, 2019)

Iowa will require remote sellers, including out-of-state wineries, to collect Iowa state sales tax and applicable local option sales tax on sales shipped to consumers in Iowa beginning Jan. 1, 2019, if they have $100,000 or more in gross revenue from Iowa sales or *200 or more separate sales transactions in the state during a […]

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Impact of U.S. Supreme Court’s Sales Tax Ruling on DTC Wine Shipping

On June 21, 2018 the U.S. Supreme Court ruled in Wayfair v. South Dakota that states may require online retailers to collect and remit sales taxes even if those retailers do not have a physical presence in that state. This ruling marks a victory for states, which can now tax remote sellers. Each state will […]

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Iowa Transitions from Monthly to Semiannual DTC Reporting Schedule

Legislation HB 638 transitioning Iowa from a monthly reporting state to a semiannual reporting state became effective on July 1, 2015. The semiannual reporting periods are based on the calendar year. Direct-to-consumer licensees are required to pay the amount of excise tax due and make a report of total gallons of wine sold and shipped […]

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Streamlined DTC Reporting Schedules Coming in Iowa and Maryland

Legislation that will reduce the number of reports and tax filings for DTC shippers has been signed by the Governors of Iowa and Maryland. On July 1, 2015, Iowa will transition from a monthly reporting state to a semi-annual reporting state. In the future, wine DTC licensees in Iowa will be required to make their […]

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Iowa Direct Shipping Applications Available

On July 1, 2010 Iowa will officially transition from a reciprocal direct-to-consumer state to a permit state. The new permit law requires wineries to obtain an Iowa Wine Direct Shipper’s License and pay the annual $25 license fee before shipping to consumers in Iowa. There are no volume limits under the permit law; a significant […]

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Iowa Governor Signs Direct Shipping Legislation

On March 10, 2010 Governor Culver signed Senate Bill 2088 which includes provisions to transition Iowa from a reciprocal shipping state to a permit state and allow unlimited direct-to-consumer shipments. The legislation takes effect on July 1, 2010 and brings Iowa into compliance with the Supreme Court’s 2005 Granholm v. Heald ruling by allowing all […]

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