Can your winery ship wine to Nevada?

Nevada DTC wine shipping requirementsCan a winery ship wine directly to consumers in Nevada?Yes — Narrow, and conditioned on a third party above 24 cases/fiscal year. A Certificate of Compliance (Nevada Department of Taxation, NRS 369.430; application form EXC-F078) is required. 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

Licence

Certificate of Compliance (Nevada Department of Taxation, NRS 369.430; application form EXC-F078)

Application fee

$50 initial + $50 per year renewal

Bond required

Volume cap

Consumer cap: 12 cases of wine per Nevada resident per year (aggregate across ALL suppliers) = 28.53 wine gallons = 108 litres, using the statutory case definition of 12 x 750 mL. PLUS two supplier-side volume tripwires per fiscal year (Jul 1-Jun 30): at 25 cases (59.44 wine gallons) the supplier must designate a Nevada importer/wholesaler; at 200 cases (475.51 wine gallons) the supplier owes a $500 fee.

Sales tax

Conditional. Wine sales are taxable; the collection duty attaches on physical presence or on economic nexus - total Nevada sales exceeding $100,000 OR more than 200 separate transactions in the previous or current calendar year. Below that, the Department only 'suggests' voluntary registration.

State sales-tax rate

6.85% minimum statewide rate; actual rate charged is the destination county rate, 6.850% to 8.375%

Excise tax

Yes — the out-of-state supplier, not a Nevada importer, owes the excise on DTC shipments

Excise rate

Two DTC tiers, per WINE GALLON: wine 0.5% to 14% ABV = $0.70/wine gallon; wine 14.1% to 22% ABV = $1.30/wine gallon. (Full NRS 369.330 schedule also carries $3.60/wine gallon above 22% ABV and $0.16/gallon on malt beverages, but neither is shippable DTC.)

Shipment reports

Monthly in substance, but there is no separate DTC shipment report — recipient-level reporting is the invoice copies that must be attached to the monthly excise return EXC-F068, due the 20th. Primary sources conflict on whether a report is due in months with no shipments.

Record retention

4 years

Product registration

Not Required — no brand, label or product registration for DTC

Approved carriers

No state-published approved-carrier list. Nevada requires only a carrier CLASS: a common carrier, a regularly operating contract carrier, or a carrier holding a special permit from the Department.

Regulator

State of Nevada Department of Taxation

Last verified

2026-08-01

Next review due

2026-10-30

Verified 2026-08-01 by primary-source audit against 19 primary sources; next review due 2026-10-30. How we verify.

DTC wine compliance guide, all 51 jurisdictions

Wine compliance, explained — the six layers

Is a Nevada licence worth it? Break-even calculator

Compliance Vine — reports from every channel