DTC Wine Shipment Reports: Deadlines by State

DTC shipment reports: what each state wants, and when.Being licensed to ship into a state comes with a reporting duty. Most states want a shipment report listing what went where, plus their sales-tax and excise returns, and they set how long the records behind them must be kept.This is the layer that consumes the hours: the same order has to be resolved to the right jurisdiction, taxed, and then reported to several bodies in several formats.The calendar is different everywhereShipment reports are due monthly in some states, quarterly in others and annually in some, each with its own due date. In some states the shipment report is filed on the same form as the excise return; in others it is a separate filing.Months with nothing to reportSome states require the report, or the return, even for a period in which no wine was shipped. A missed zero report is still a missed report.How long to keep the recordsEach state sets its own record-retention period. Keep records for the longest period that applies to any state you ship to.Where Compliance Vine fitsThe Compliance Vine desktop app aggregates orders from every channel, resolves each to its tax jurisdiction and produces the submission-ready shipment, excise and sales-tax reports, with the audit trail behind them. You review and submit.Compliance Vine — reports from every channelDTC reporting by state, all 51 jurisdictions

Alabama (Generally permitted, verified 2026-08-01)

Shipment reports: Quarterly (Ala. Admin. Code r. 20-X-9-.06)

Sales-tax filing: Monthly — electronically, on or before the 20th of the following month

Record retention: 3 years

Alaska (Generally permitted, verified 2026-08-01)

Shipment reports: Monthly — buyer-level statement filed with DOR alongside the excise return (AS 43.60.020(a))

Sales-tax filing: Not applicable

Record retention: 2 years

Arizona (Generally permitted, verified 2026-08-01)

Shipment reports: Annual — report to the Dept. of Liquor Licenses and Control not later than 31 January covering the preceding calendar year

Sales-tax filing: Monthly by the 20th is the default, but ADOR must authorise quarterly filing where estimated annual liability is between $2,000 and $8,000, and annual filing (due 20 January) where it is less than $2,000.

Record retention: 2 years

Arkansas (Generally permitted, verified 2026-08-01)

Shipment reports: Not monthly. TWO separate reports to ABC: (1) a QUARTERLY shipping report on Arkansas fiscal-year quarters to the ABC regulatory enforcement division, confirming no shipments into dry territory; and (2) an ANNUAL report by an out-of-state licensee of the volume of vinous liquor shipped into Arkansas during the preceding calendar year.

Sales-tax filing: Monthly to DFA, due on or before the 20th of the month following the reporting month (quarterly or annual only if DFA notifies the taxpayer it may downgrade)

Record retention: 6 years for the tax records that carry the DTC obligation (DFA), per 26 CAR § 9-110 and Ark. Code Ann. § 26-18-506(b). No wine-direct-shipper-specific ABC retention period was located; ABC's 3-year periods in 3 CAR attach to other permit classes.

California (Generally permitted, verified 2026-08-01)

Shipment reports: Annual report to California ABC no later than January 31 each year, showing total wine shipped into California during the preceding calendar year (plus monthly gallonage reported to CDTFA on the Winegrower Tax Return)

Sales-tax filing: Per CDTFA-assigned reporting basis — quarterly prepay, quarterly, monthly, fiscal yearly or yearly

Record retention: 4 years

Colorado (Generally permitted, verified 2026-08-01)

Shipment reports: Monthly

Sales-tax filing: Monthly by default; quarterly if average monthly Colorado sales tax is under $1,100 and over $50; annual if $50 or less. Due the 20th of the month after the period.

Record retention: 3 years for excise records (C.R.S. 44-3-503(6)); current tax year plus the 3 prior tax years for permittee books and records (Reg 47-700(B), 1 CCR 203-2)

Connecticut (Generally permitted, verified 2026-08-01)

Shipment reports: Monthly — to the Department of Consumer Protection, submitted only through eLicense as an upload of the period's invoices ('Monthly Shipping Reports'). Required only where wine was shipped directly to individual consumers. Paper reports are refused. A separate monthly report of alcoholic beverages shipped into Connecticut (DRS Form AU-933) is due to DRS by the 10th of the following month.

Sales-tax filing: Frequency is ASSIGNED BY DRS, not chosen. Monthly is the statutory default (Form OS-114 due on or before the last day of the month following the period), but § 12-414(a) drops a filer to quarterly if total tax liability for the twelve months ending the preceding June 30 was $1,000 or more but less than $4,000, and to annual if it was less than $1,000. Most first-year DTC shippers land in the quarterly or annual band.

Record retention: 3 years — and the basis is the alcoholic beverages tax statute, not the Liquor Control Act, which imposes no retention period on a direct shipper at all

Delaware (Not generally permitted, verified 2026-10-01)

Shipment reports: Monthly from 2026-08-15. Shipper reports to the Commissioner AND the Division of Alcohol and Tobacco Enforcement (DATE): total wine shipped into Delaware, name and address of each individual to whom wine was sold with the amount of each sale, the tracking number for each shipment, and the name and licence number of the common carrier. The carrier separately reports monthly to the Commissioner, DATE and the Division of Revenue (§ 527(c)(1)), including consignor/consignee names and addresses and tracking numbers.

Sales-tax filing: N/A — no sales tax, therefore no sales-tax return, registration or filing cadence

Record retention: At least 3 years from 2026-08-15 — 'Direct shippers shall maintain the records for at least 3 years' (4 Del. C. § 526(d))

District of Columbia (Generally permitted, verified 2026-08-01)

Shipment reports: N/A — no shipment or shipper report is filed with ABCA

Sales-tax filing: Monthly — Form FR-800M, filed and paid electronically on MyTax.DC.gov, due on or before the 20th day of the month after the month being reported. OTR's instructions assign remote sellers to monthly filing by status, irrespective of liability size.

Record retention: No DC statute or regulation prescribing a fixed retention period for an out-of-state DTC shipper was located. § 47-4311 requires 'sufficient books and records' with no stated period; § 47-4301 gives OTR 3 years from filing to assess a deficiency (6 years where >25% of tax is omitted, unlimited for fraud or non-filing).

Florida (Generally permitted, verified 2026-08-01)

Shipment reports: Monthly — Direct To Consumer Wine Shipment Report, filed through AB&T's Electronic Data Submission (EDS) system.

Sales-tax filing: Per DOR-assigned frequency based on prior-year collections: more than $1,000 monthly; $501-$1,000 quarterly; $101-$500 semiannual; $100 or less annual.

Record retention: 3 years

Georgia (Generally permitted, verified 2026-08-01)

Shipment reports: Monthly, due no later than the 15th day of the month following the month of shipment, filed with the Commissioner of Revenue, with legible copies of all invoices covering the shipments attached

Sales-tax filing: Monthly is the standard period, due on or before the 20th day of the month following the reporting period; DOR also operates quarterly and annual sales-tax periods and assigns the period to the account

Record retention: 3 years from the date of invoice

Hawaii (Generally permitted, verified 2026-08-01)

Shipment reports: ANNUAL — due no later than January 31 each year, to the liquor commission of EACH county in which a permit is held, covering the preceding calendar year

Sales-tax filing: Periodic Form G-45 filed semiannually if GET liability will be $2,000 or less per year, quarterly if $4,000 or less, monthly if more than $4,000 — due the 20th of the month after the period closes; PLUS a mandatory annual Form G-49 due the 20th day of the 4th month after year end (20 April for calendar-year filers)

Record retention: 3 years for Hawaii tax records (GET/use); no county liquor rule sets a retention period for direct wine shippers, who are instead made subject to audit by the county commission with no stated period

Idaho (Generally permitted, verified 2026-08-01)

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.

Sales-tax filing: Monthly by default, due on or before the 20th day of the month following the period, filed with the Idaho State Tax Commission. Lower-volume sellers may be assigned or may apply for quarterly (under $750 tax per quarter), semiannual or annual. A return is required even when there were no sales.

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.)

Illinois (Generally permitted, verified 2026-08-01)

Shipment reports: SEMI-ANNUAL to the Illinois Liquor Control Commission - the total number of cases per resident of wine shipped to Illinois residents. The monthly shipment report is the CARRIER's duty, filed with the Department of Revenue, not the winery's. A third-party fulfilment provider files its own ANNUAL statement with the ILCC by February 1.

Sales-tax filing: Monthly by default - Form ST-1 due on or before the 20th day of the month following the end of the reporting period. IDOR may reassign frequency by average monthly liability: greater than $200 monthly; $50 to $200 quarterly; less than $50 annual. Remote retailers and other destination-based sellers must also file Form ST-2 to allocate sales by delivery jurisdiction.

Record retention: 3 years

Indiana (Limited, verified 2026-08-01)

Shipment reports: Monthly — Schedule ALC-DWS-S, filed with Form ALC-DWS to the Indiana Department of Revenue

Sales-tax filing: Monthly, to the Indiana Department of Revenue, via INTIME online filing

Record retention: Two obligations: 2 years for wine sales records under IC 7.1-3-26-9(2)(A) (ATC-facing); at least 3 years for tax books, records and returns under IC 6-8.1-5-4(b)(2) (DOR-facing)

Iowa (Generally permitted, verified 2026-08-01)

Shipment reports: SEMI-ANNUAL, and it is the SAME return as the gallonage tax filing — one combined report of gallons shipped, under oath, filed with payment twice a year. There is no separate monthly shipment report for the winery.

Sales-tax filing: Monthly, filed electronically, due on or before the LAST DAY of the month following the close of each calendar month; annual filing (same last-day-of-following-month rule applied to the calendar year) available to a person who collects and remits LESS THAN $1,200 in sales/use tax per calendar year

Record retention: No fixed retention period is imposed on a wine direct shipper by Iowa law. § 123.187(5) requires only that the permittee 'allow the department to perform an audit of shipping records upon request', with no stated period. The nearest hard number is the § 423.37 sales/use tax assessment window: three years from filing — but UNLIMITED if a return was never filed or was fraudulent.

Kansas (Generally permitted, verified 2026-08-01)

Shipment reports: Monthly — the shipper's sales report is combined with the gallonage tax return (ABC-1040), filed electronically by the 15th of the following month

Sales-tax filing: Monthly — liquor enforcement tax return (LE-3, or online via the KDOR Customer Service Center) due the 25th day of the month following the month the tax was collected; a return is required every month even when reporting zero tax

Record retention: 3 years, and the records must be kept on the licensed premises

Kentucky (Generally permitted, verified 2026-08-01)

Shipment reports: Quarterly — but filed with TWO agencies, not one. Each direct shipper licensee submits the same quarterly report to BOTH the Department of Alcoholic Beverage Control AND the Department of Revenue, showing: total beverages shipped into the state per consumer; the name and address of each consumer; the purchase price and the amount of taxes charged to the consumer; and the name and address of each common carrier. This is separate from the MONTHLY trafficking statement owed to the Department of Revenue under KRS 243.850.

Sales-tax filing: Monthly — the sales and use tax return is due on or before the twentieth day of the month following each calendar month, filed with the Department of Revenue.

Record retention: Not 3 years. Two different periods apply and the longer controls in practice: 4 years for sales and use tax records (KRS 139.720(2), 'not less than four (4) years from the making of such records'), and 2 years for ABC licensee records under 804 KAR 4:100. Records must also be produced to ABC and the Department of Revenue on request and the licensee must submit to audit.

Louisiana (Generally permitted, verified 2026-08-01)

Shipment reports: Monthly to LDR by the 20th (the R-5696 statement doubles as the shipment report), with a concurrent copy to the ATC commissioner. If a fulfillment house is used, that fulfillment house must additionally file QUARTERLY shipment reports to ATC by January 15, April 15, July 15 and December 15.

Sales-tax filing: Monthly

Record retention: No fixed retention period. Louisiana imposes an on-demand production duty, not a term of years: a direct shipper 'shall make available to the commissioner all books, invoices, and records concerning the direct shipment of wine to consumers in Louisiana immediately upon request' (LAC 55:VII.335.B), and LDR asks only that 'Copies of the invoices should be retained by the authorized party for inspection upon request of the Secretary' (Form R-8695i (7/25), item 10). The one durational rule that reaches a direct shipper is La. R.S. 47:309, which binds it in its capacity as a sales and use tax dealer and requires records to be kept 'until the taxes to which they relate have prescribed'. No Louisiana regulator states '3 years'.

Maine (Generally permitted, verified 2026-08-01)

Shipment reports: Quarterly, to BABLO, in the form the bureau prescribes — and a zero report is required for any quarter with no shipments

Sales-tax filing: Monthly by default, due the 15th of the month following the reporting period. Maine Revenue Services assigns a less frequent period by liability: quarterly if average liability is at least $100/month but less than $600/month; semiannual if less than $100/month but more than $50/year; annual if average annual liability is less than $50. Filed with Maine Revenue Services.

Record retention: 2 years after the reporting date, unless the bureau directs otherwise

Maryland (Generally permitted, verified 2026-08-01)

Shipment reports: QUARTERLY, and delivered as part of the alcoholic beverage tax return rather than as a standalone report. The return must state the total wine by type shipped into the State, the price charged, and the name and address of each purchaser.

Sales-tax filing: QUARTERLY. A direct wine shipper files a quarterly sales and use tax return with the Comptroller of Maryland and pays quarterly. Monthly is the general Maryland default but is displaced for this permit class.

Record retention: 3 years for the permit records — a genuine retention rule, not an assessment window. But sales and use tax records must be kept 4 years, so 3 years is the shorter of two live obligations.

Massachusetts (Generally permitted, verified 2026-08-01)

Shipment reports: Annual — total gallons shipped into MA for the prior calendar year, submitted to ABCC before January 31 (and reported to DOR)

Sales-tax filing: Not applicable

Record retention: 3 years after the date the return was filed or was due, whichever is later

Michigan (Generally permitted, verified 2026-08-01)

Shipment reports: Quarterly — total wine by type, brand and price shipped to Michigan consumers in the preceding calendar quarter, plus order numbers, filed with the LCC-3890 with copies of all consumer invoices

Sales-tax filing: Treasury-assigned: monthly, quarterly or annual — Treasury sets the frequency for each filer annually. All filers must also submit an annual return by February 28 regardless of assigned frequency.

Record retention: 4 years

Minnesota (Generally permitted, verified 2026-08-01)

Shipment reports: N/A — no shipment report is required

Sales-tax filing: Per DOR-assigned schedule, only if registered. Assignment is by monthly sales and use tax liability: annual filers (under $100/month) due February 5 of the following year; quarterly filers ($100 to $500/month) due April 20, July 20, October 20 and January 20; monthly filers (over $500/month) due the 20th day of the following month.

Record retention: Minnesota imposes NO record-retention period on a § 340A.417 direct wine shipper. Where the shipper is registered for Minnesota sales and use tax, the operative period is 3-1/2 years (6-1/2 years where a return omits more than 25 percent of tax; unlimited where no return is filed or a false or fraudulent return is filed).

Mississippi (Generally permitted, verified 2026-08-01)

Shipment reports: Quarterly informational return via TAP reporting total wine by type sold and shipped into or within the state, due by the 20th of the month following the quarter; new product offerings for approval must be submitted with each quarterly return

Sales-tax filing: Due by the 20th day following the end of the reporting period. DOR's ABC page says monthly for DWS permittees; DOR's general sales/use tax rule assigns frequency by annual liability — monthly if over $3,599/yr, quarterly if $600–$3,599, annual if under $600.

Record retention: At least 3 years

Missouri (Generally permitted, verified 2026-08-01)

Shipment reports: Annual — due January 31 to the Division of Alcohol and Tobacco Control; required even if no shipments were made

Sales-tax filing: Vendor's use tax return to the Missouri Department of Revenue — quarterly by default (due the last day of the month following each calendar quarter); annually (due April 15) if tax is under $45 per quarter; monthly (due the 20th) on the taxpayer's request. Only applies once registered above the $100,000 threshold.

Record retention: Two different periods apply: 2 years for records required under the liquor law (11 CSR 70-2.140(6)(B)); 3 years for sales/use tax books and records (RSMo § 144.320). Retaining 3 years satisfies both.

Montana (Generally permitted, verified 2026-08-01)

Shipment reports: DTC shipment detail rides on the wine tax return (quarterly or annual per the 1,000-litre threshold); a separate MONTHLY report obligation may also attach via the registration

Sales-tax filing: None — no sales tax return is due in Montana

Record retention: 3 years

Nebraska (Generally permitted, verified 2026-08-01)

Shipment reports: Annual — the same January 25 annual report to the Nebraska Liquor Control Commission covers the licensee's shipments. Separately, the common carrier must report to the commission such information as the commission prescribes.

Sales-tax filing: Frequency assigned by annual liability, not automatically monthly: annual return if yearly tax liability is under $900; quarterly if $900–$2,999; monthly if $3,000 or more. Return (Form 10) is due to the Dept. of Revenue on or before the 20th of the month following the period.

Record retention: 3 years — both agencies

Nevada (Generally permitted, verified 2026-08-01)

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.

Sales-tax filing: Frequency is volume-driven, not always monthly: monthly if taxable sales exceed $10,000 per month; calendar quarter if $10,000 or less per month; 12 months if no tax was due for the preceding three quarters or taxable sales were $1,500 or less over the preceding four quarters. Filed with the Nevada Department of Taxation on REV-F013 (Combined Sales/Use Tax Return). A return must be filed even if no tax is due.

Record retention: 4 years

New Hampshire (Generally permitted, verified 2026-08-01)

Shipment reports: Monthly, on form D-006, due the 15th calendar day of the following month, filed with the NH Liquor Commission — required only for months in which a shipment was made

Sales-tax filing: None — New Hampshire has no sales tax and no sales tax return; nothing is filed with the Department of Revenue Administration

Record retention: 3 years

New Jersey (Limited, verified 2026-08-01)

Shipment reports: No separate quarterly shipment report exists, and nothing is reported to ABC. DTC volume is reported to the DIVISION OF TAXATION, bi-monthly, as a gallonage line on Beverage Tax Schedule D-W filed with Form R-1-W ('ADD TOTAL DIRECT SHIP TO NJ CONSUMERS'). No itemised consumer list is filed; it must be retained and produced on request.

Sales-tax filing: Quarterly on Form ST-50, due the 20th of the month after the quarter ends (April 20, July 20, October 20, January 20) — PLUS a monthly payment voucher for the first and second month of each quarter if the business collected more than $30,000 in NJ Sales and Use Tax in the prior calendar year AND more than $500 in that month. A quarterly return is due even if there were no sales. Filing and payment must be electronic.

Record retention: 3 years — and it is a genuine retention duty imposed by three separate provisions, not a tax assessment window: (1) invoices, kept at the winery's licensed premises; (2) the complete list of NJ consumers, produced to Taxation on request; (3) a copy of every alcoholic beverage tax report, kept on the licensee's premises.

New Mexico (Generally permitted, verified 2026-08-01)

Shipment reports: None to ABC — New Mexico has no direct-shipper shipment report. The permittee's only recurring filings run to Taxation & Revenue, monthly by the 25th of the following month: the liquor excise return (Form RPD-41129, with the 'direct wine shipment permittee' box checked) and the gross receipts tax return (Form TRD-41413). ABC's only ongoing demand is to submit to a TRD audit of shipment records on notice.

Sales-tax filing: Monthly, due by the 25th of the month following the reporting month

Record retention: No ABC retention period — the Liquor Control Act imposes only an on-demand TRD audit of shipment records (NMSA 1978 s 60-6A-11.1(D)(4)), and neither ABC records rule reaches an out-of-state shipper. The duty is Taxation & Revenue's: TRD advises retaining tax records 10 years, with assessment look-backs of 3 years ordinarily, 6 years for under-reporting a tax by more than 25%, 7 years for non-filed returns and 10 years where there is evidence of fraud.

New York (Generally permitted, verified 2026-08-01)

Shipment reports: No periodic shipment report is required by the operative statute or by the current licence conditions — but the SLA still publishes an advisory stating that reports are required, and the '2011' date could not be verified

Sales-tax filing: Quarterly for newly registered vendors; escalates to monthly (part-quarterly) once taxable receipts reach $300,000 in a quarter

Record retention: 3 years

North Carolina (Generally permitted, verified 2026-08-01)

Shipment reports: Quarterly to the NC ABC Commission — 'Wine Shipper - Quarterly Shipment Report', due by the 15th day of the month immediately following each quarter (quarters ending 31 Mar, 30 Jun, 30 Sep, 31 Dec). Separately, the annual B-C-786 excise return goes to NCDOR.

Sales-tax filing: Threshold-based: quarterly if consistently liable for under $100/month; monthly (due the 20th) if $100 to under $20,000/month; monthly with prepayment if $20,000/month or more. NCDOR assigns the filing category.

Record retention: Three years is the general floor, but the statute sets the period by reference to the assessment limitations period, which is longer in defined cases

North Dakota (Generally permitted, verified 2026-08-01)

Shipment reports: Annual — Schedule H (liquor, which includes wine) and Schedule G (beer), due January 15, filed electronically on ND TAP

Sales-tax filing: Quarterly (statutory default); monthly if prior calendar-year taxable sales and purchases equal or exceed $333,000

Record retention: North Dakota sets no fixed retention period for a direct shipper's own sales records. The Office of State Tax Commissioner — the only agency that licenses and audits direct shippers — requires "detailed records for all sales to North Dakota consumers" with no stated period, and may examine the books at any reasonable time. The only fixed statutory period in point is three years and three months, and it attaches to invoices of goods purchased for resale (N.D.C.C. § 57-39.2-10(1)), not to sales records. The operative floor is therefore the assessment window: three years, extending to six years where the tax due is 25% or more above the amount reported, and unlimited for a fraudulent return or a failure to file — § 5-03-06 for the alcohol excise tax and § 57-39.2-15 for sales and use tax. A flat "3 years" is not supported by any North Dakota source.

Ohio (Generally permitted, verified 2026-08-01)

Shipment reports: ANNUAL — form DLC 4231, 'S Permit Holder Shipment of Wine Reporting Form', due 1 March for the previous calendar year, filed electronically with the Ohio Division of Liquor Control

Sales-tax filing: Monthly, on or before the 23rd day of the month following the reporting period, filed electronically with the Ohio Department of Taxation (Ohio Business Gateway / OH|TAX)

Record retention: 3 years for liquor/excise records (R.C. 4301.47); 4 years for sales and use tax records (R.C. 5739.11). Plan to 4 years.

Oklahoma (Limited, verified 2026-08-01)

Shipment reports: Quarterly — due 15 January, 15 April, 15 July and 15 October

Sales-tax filing: Quarterly

Record retention: 3 years

Oregon (Generally permitted, verified 2026-08-01)

Shipment reports: Quarterly

Sales-tax filing: N/A — no sales tax return exists in Oregon

Record retention: 3 years for ORS ch. 473 records, books and accounts; separately, a minimum of 2 years for per-delivery records under OAR 845-006-0392

Pennsylvania (Generally permitted, verified 2026-08-01)

Shipment reports: Quarterly product-level sales report filed in PLCB+, due 30 Apr, 31 Jul, 31 Oct and 31 Jan; required for every quarter the licence is held, with zero quantities reported if nothing shipped

Sales-tax filing: Quarterly by default for new licensees (due 20 Apr / 20 Jul / 20 Oct / 20 Jan); monthly if tax reported for the third calendar quarter of the preceding year is $600 or more (due the 20th of the following month); semiannual only on DOR authorisation where tax reported does not exceed $75 annually

Record retention: 3 years

Rhode Island (Not generally permitted, verified 2026-08-01)

Shipment reports: No DTC shipment report exists; § 3-6-14(b) imposes a shipment-reporting duty on Certificate of Compliance holders

Sales-tax filing: No DTC return exists; a registered Rhode Island retailer files monthly on or before the 20th for the prior calendar month, or quarterly if approved (last days of July, October, January and April)

Record retention: Not applicable

South Carolina (Generally permitted, verified 2026-08-01)

Shipment reports: Annual. SCDOR administers it as the January 20 Out-of-State Wine Shipper Tax Report (L-2166), which carries the volume shipped. The statute separately specifies an August 31 annual report of total wine shipped the preceding year.

Sales-tax filing: Annual — due January 20 for the preceding calendar year, remitted with the Out-of-State Wine Shipper Tax Report (L-2166) on MyDORWAY

Record retention: At least 4 years after the return was filed or was due to be filed, whichever is later

South Dakota (Generally permitted, verified 2026-08-01)

Shipment reports: Quarterly — on or before the 15th day of the month following each quarterly period, filed electronically with the SD Dept. of Revenue, required even if no shipments were made

Sales-tax filing: Monthly by default — return due on or before the 20th of the month following each monthly period; if remitting by electronic transfer, file by the 20th and remit by the 25th. Filed with the SD Dept. of Revenue.

Record retention: 3 years

Tennessee (Generally permitted, verified 2026-08-01)

Shipment reports: Quarterly — the winery direct shipper submits its shipment records to TABC on a quarterly basis. (The MONTHLY report is a separate obligation of the common carrier, filed with the Dept. of Revenue by the 25th, not of the shipper.)

Sales-tax filing: Monthly — sales tax on direct shipper sales becomes due on the first day of the month following the month of sale and is delinquent if not paid on or before the 20th of that following month

Record retention: 3 years from the shipment date

Texas (Generally permitted, verified 2026-08-01)

Shipment reports: Monthly/Quarterly by the 15th — same filing as the excise tax report (the Direct Shipper's Report, TABC Schedule 3)

Sales-tax filing: Due the 20th, not the 10th. Monthly filers: 20th of the month following the reporting month. Quarterly filers: April 20, July 20, Oct. 20, Jan. 20. Yearly filers: Jan. 20. A taxpayer qualifies to file quarterly if it owes less than $500 for a calendar month or $1,500 for a calendar quarter.

Record retention: 5 years

Utah (Not generally permitted, verified 2026-08-01)

Shipment reports: N/A for a winery — no DTC shipment report exists. But § 32B-4-603 imposes a per-delivery record duty on any person, including a motor carrier, transporting an alcoholic product into or within Utah.

Sales-tax filing: N/A — no DTC sales-tax return exists because no lawful DTC sale exists

Record retention: N/A for a winery — no DTC channel, so no retention duty. § 32B-4-603 requires carriers to make and maintain delivery records but states no retention period.

Vermont (Generally permitted, verified 2026-08-01)

Shipment reports: SEMI-ANNUAL to the Division of Liquor Control — due January 15 covering July 1 to December 31 of the preceding calendar year, and due July 15 covering January 1 to June 30 of the current calendar year

Sales-tax filing: Frequency depends on prior-calendar-year sales and use tax liability: $500.00 or less = ANNUAL (due Jan 25); more than $500.00 but less than $2,500.00 = QUARTERLY (due the 25th of the month after each quarter ending Mar/Jun/Sep/Dec); $2,500.00 or more = MONTHLY (due the 25th, 23rd of February). Filed with the Vermont Department of Taxes.

Record retention: 5 years minimum, running from the DATE OF SHIPPING

Virginia (Generally permitted, verified 2026-08-01)

Shipment reports: Monthly, on or before the 15th, for the previous calendar month — the Direct Shipper's Report, filed with the excise remittance on the same form

Sales-tax filing: Due the 20th day of the month following the close of the filing period; filing frequency (monthly or quarterly) is assigned by Virginia Tax based on tax liability. Electronic filing is mandatory.

Record retention: 2 years

Washington (Generally permitted, verified 2026-08-01)

Shipment reports: Monthly — due to the board by the 20th of each month, including months with no shipments

Sales-tax filing: Assigned by DOR based on estimated annual tax liability — monthly if over $4,800/yr; quarterly if $1,050–$4,800/yr; annual if under $1,050/yr. Monthly returns are due within 25 days after the end of the month; annual returns by April 15.

Record retention: 3 years for LCB liquor records (WAC 314-24-150) BUT 5 years for DOR tax records (RCW 82.32.070) — an out-of-state DTC shipper is subject to both, so 5 years is the safe published figure

West Virginia (Generally permitted, verified 2026-08-01)

Shipment reports: Monthly, and it is the same filing as the tax return — one monthly return, submitted to BOTH the ABCA Commissioner and the Tax Commissioner, due before the 16th of the following month. Required contents per ABCA: the consumer's name and address, date of sale, quantity sold, CARRIER, taxes collected, and a detailed invoice copy of every sale or shipment of wine into West Virginia. §60-8-6a(b)(6) states the statutory minimum as 'the total of wines, by type, sold and shipped into West Virginia for the preceding month'.

Sales-tax filing: Monthly. Two monthly deadlines are in play and no primary source reconciles them. (a) The DIRECT SHIPPER's alcohol return: §60-8-6a(b)(6)-(7) and §60-8-4 require a monthly return to both the ABCA Commissioner and the Tax Commissioner, remitting sales tax, municipal tax and liter tax together, due BEFORE THE 16TH day of the following month on a form ABCA prescribes. (b) The GENERAL consumers sales tax return: §11-15-16 makes the tax 'due and payable in monthly installments, on or before the twentieth day of the month next succeeding the month in which the tax accrued', filed with the State Tax Division on Form CST-200CU. §11-15-16 contains no quarterly or annual option and no small-filer threshold. Whichever applies, quarterly is wrong.

Record retention: Two years. W. Va. Code §60-8-7 requires every person who sells or ships wine as a direct shipper to WV adult residents to 'maintain records of all sales, shipments and deliveries, including invoices, records, receipts, bills of lading and other pertinent papers required by the commissioner. All such records shall be preserved for at least two years.' ABCA's Direct Shipper FAQ repeats the same two-year period verbatim. Records must be produced INSIDE West Virginia on demand, even if kept out of state.

Wisconsin (Generally permitted, verified 2026-08-01)

Shipment reports: Quarterly — a mandatory addendum filed with each quarterly Form AB-130 return (Form AB-135, WI Winery and Direct Shipper Schedule), due the 15th day of the month after the quarter closes. It must state, at minimum, the identity, quantity and price of all wine shipped into Wisconsin that quarter, plus the NAME, ADDRESS AND BIRTHDATE of each purchaser and the name of the person of legal drinking age who acknowledged delivery.

Sales-tax filing: Assigned by DOR — monthly, quarterly or annually. Statutory thresholds (Wis. Stat. § 77.58): quarterly is the default; monthly if tax exceeds $1,200 per quarter; 'early monthly' if tax exceeds $3,600 per quarter. Due dates: last day of the month following the reporting period, EXCEPT early monthly filers, who are due the 20th of the following month. Filed with the Wisconsin Department of Revenue.

Record retention: 5 years — DOR requires a complete copy of returns and all records used to prepare them to be kept for a minimum of five years, and the first two years' records must be kept ON the premises described in the permit and readily accessible for review. This is a records-retention rule, not an assessment window.

Wyoming (Limited, verified 2026-08-01)

Shipment reports: Monthly, due by the 10th of the following month, with a copy of the invoice for every shipment attached; nil reports required

Sales-tax filing: Monthly to the Dept. of Revenue Excise Tax Division, due on or before the last day of the month following the reporting month; quarterly or annual permitted, if the Department authorises it, when monthly tax is under $150

Record retention: 3 years

Wine excise tax filing: federal and state

DTC wine compliance guide, all 51 jurisdictions

What manual filing costs you

This page is a reference, not legal advice. How we verify.