Can your winery ship wine to Idaho?

Idaho DTC wine shipping requirementsCan a winery ship wine directly to consumers in Idaho?Yes — Only for an out-of-state WINERY (a person holding a licence to manufacture wine in another state). Out-of-state retailers and non-winery wine suppliers may NOT ship DTC into Idaho. And THREE separate registrations are required, not one: (1) wine direct shipper permit from Idaho State Police ABC; (2) wine tax permit from the Idaho State Tax Commission; (3) seller's permit from the Idaho State Tax Commission. Volume limits apply; the exact cap is in the table below. Last verified 2026-08-01 against primary sources; next review due 2026-10-30.

DTC shipping

Generally permitted

Permit required

Yes — and THREE separate registrations are required, not one: (1) wine direct shipper permit from Idaho State Police ABC; (2) wine tax permit from the Idaho State Tax Commission; (3) seller's permit from the Idaho State Tax Commission.

Licence

Wine direct shipper permit (ABC's own short form: 'Direct Shipper Permit'), issued by Idaho State Police Alcohol Beverage Control under Idaho Code 23-1309A. Applied for on Idaho State Tax Commission Form BWA together with the wine tax permit and seller's permit.

Application fee

$50.00 initial annual registration fee; $25.00 annual renewal fee for an out-of-state permit holder. The Tax Commission's wine tax permit and seller's permit are free.

Bond required

Yes

Volume cap

24 nine-litre cases of wine per Idaho resident per calendar year (216 litres / approx. 57.06 US gallons per recipient per year), for that resident's personal use and not for resale. No monthly sub-limit, no production-size tier, no state aggregate cap.

Sales tax

true — and unconditionally, with no economic-nexus threshold to shelter behind

State sales-tax rate

6% — the general Idaho state sales tax rate; there is no wine-specific or DTC-specific rate

Excise tax

Yes — the wine direct shipper, not the purchaser, is liable for the Idaho wine excise tax on all shipments into Idaho

Excise rate

45 cents ($0.45) per GALLON — a single flat rate with no ABV tiers, applying to all 'wine' as defined by Idaho Code 23-1303 (table wine up to 16% ABV and dessert wine over 16% up to 24% ABV alike). Recorded per gallon exactly as the regulator states it; no conversion applied.

Shipment reports

ANNUAL — a single report of the total wine shipped during the preceding calendar year, due to the Idaho State Police ABC director no later than 31 January.

Record retention

4 years — minimum retention for all records used to complete the wine tax return. (Separately and shorter: the DELIVERY PERSON, not the winery, keeps the recipient's signature record for 1 year.)

Product registration

Not required — no Idaho brand, label or product registration applies to wine shipped under a wine direct shipper permit. (A copy of the shipper's federal TTB basic permit must accompany the application, but that is entity-level, not product-level.)

Approved carriers

Idaho publishes no approved-carrier list and imposes no carrier licence, permit or registration for wine DTC. The statute regulates the conduct of 'the delivery person' — signature required, no delivery to anyone under 21 or visibly intoxicated, signature record kept 1 year — and names no carrier.

Regulator

Idaho State Police — Alcohol Beverage Control (ABC) issues the wine direct shipper permit and receives the annual shipment report. The Idaho State Tax Commission issues the wine tax permit and seller's permit and receives the monthly Form 1756 and the sales tax return. The Idaho State Liquor Division has NO role.

Last verified

2026-08-01

Next review due

2026-10-30

Verified 2026-08-01 by primary-source audit against 32 primary sources; next review due 2026-10-30. How we verify.

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