Yes. A S-1 permit (wine producers under 250,000 gal/yr; also covers beer) or S-2 permit (wine producers of 250,000 gal/yr or more) is required. Volume limits apply; the exact cap is in the table below. Sales tax applies and excise tax is Per WINE GALLON (128 fl oz), state total incl. Last verified 2026-08-01 against primary sources; next review due 2026-10-30.
Verified 2026-08-01 by primary-source audit against 42 primary sources; next review due 2026-10-30. How we verify.