Wine Excise Tax Filing: Federal and State Guide

Wine excise tax filing: the federal return and every state's.A winery that ships direct to consumers pays excise tax at two levels: to the federal government when wine is removed from bond, and to each destination state that taxes the wine shipped there. They are separate returns, on separate calendars, to separate authorities.Federal excise taxStill wine at 16% ABV or less is taxed at $1.07 per wine gallon when it is removed from bond, with higher rates for higher-alcohol, sparkling and carbonated wine. The Craft Beverage Modernization Act credits — $1.00 a gallon on the first 30,000 gallons, $0.90 on the next 100,000, $0.535 on the next 620,000 — were made permanent in December 2020, so most small and mid-sized producers pay far less than the headline rate. Returns go on TTB F 5000.24, generally semi-monthly unless the winery qualifies to file quarterly or annually.TTB — CBMA rates and creditsState excise tax on direct shipmentsMost states that permit direct shipment also levy their own excise tax on the wine, per gallon or per litre, at a rate the state sets. It is owed to the destination state and filed on that state's own calendar.In some states the excise return and the shipment report are a single filing, and some expect a return even for a month with no shipments. The filing column below says which.Sales tax is a separate obligationA direct shipment usually also owes the destination state sales or use tax at the destination rate, often with local additions. That is a different tax on a different return.DTC shipment reports by stateWhere Compliance Vine fitsCompliance Vine includes the TTB F 5000.24 excise-return workflow, and resolves every order to its tax jurisdiction to prepare the state excise and sales-tax reports for you to review and submit. The winery remains responsible for its tax position and final submission.Compliance Vine — reports from every channelState wine excise tax, all 51 jurisdictions

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

Excise tax: Yes

Rate: $0.38 per liter (Class I, 16.5% ABV or less); $2.42 per liter (Class II, greater than 16.5% ABV)

Filing: Quarterly

Sales tax: Yes

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

Excise tax: Yes

Rate: $2.50/gal

Filing: Monthly — return and payment due by the last day of the month following the month of sale or shipment

Sales tax: Not applicable

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

Excise tax: Yes — Arizona luxury privilege tax, remitted to the Dept. of Revenue on Form 835

Rate: Vinous liquor, alcohol content not greater than 24% by volume, except cider: $0.84 per gallon. Vinous liquor greater than 24% by volume: 25 cents per container of eight ounces or less, and 25 cents for each eight ounces in larger containers (ADOR publishes this as $4.00 per gallon). Cider: 16 cents per gallon.

Filing: Annual — Arizona Form 835, due on or before 20 January for the preceding calendar year; electronic filing mandatory

Sales tax: Yes

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

Excise tax: Yes

Rate: Vinous liquor (over 5% alcohol BY WEIGHT): $0.75 per gallon + $0.05 per case. Light wine / wine coolers (0.5% to 5% alcohol by weight): $0.25 per gallon + $0.05 per case. PLUS a 3% Liquor Excise Tax on retail receipts (Ark. Code Ann. § 3-7-201).

Filing: Monthly to DFA. Two different due dates apply: the gallonage/case wine excise is due by the 15th of the following month, while the 3% Liquor Excise Tax is reported and remitted with the state gross receipts return by the 20th.

Sales tax: Yes

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

Excise tax: Yes

Rate: $0.20 per wine gallon (still wine, both ≤14% and >14% ABV, and sparkling hard cider); $0.30 per wine gallon (champagne and sparkling wine)

Filing: Monthly — Winegrower Tax Return, filed electronically on or before the 15th day of the month following the reporting month

Sales tax: Yes

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

Excise tax: Yes

Rate: 7.33 cents per liter on vinous liquors except hard cider

Filing: Monthly — DR 0448, due on or before the 20th of the following month, even with zero shipments

Sales tax: Varies — required once the $100,000 Colorado economic-nexus threshold is met

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

Excise tax: Yes — the direct shipper is deemed a chapter 220 distributor and must hold a DRS distributor's licence before shipping

Rate: $0.79 per wine gallon — still wine not more than 21% absolute alcohol, produced by a winery that is NOT a small winery. Four other rates apply to product a CT winery-shipper permit can carry: $0.20 per wine gallon for still wine not more than 21% produced by a small winery (55,000 wine gallons or less per year, certificate required); $1.98 per wine gallon for still wine over 21% and for ALL sparkling wine; $0.26 per wine gallon for cider not more than 7% alcohol; $2.71 per wine gallon for liquor coolers not more than 7% ABV.

Filing: Monthly, with no reduced-frequency election. Form O-255 (Wholesale Alcoholic Beverages Tax Return) is due on or before the LAST DAY of the month following the reporting month, and must be filed and paid electronically through myconneCT. A return is due every month whether or not any wine shipped.

Sales tax: true — destination-sourced to the Connecticut delivery address, with no de minimis or economic-nexus threshold for a permitted direct shipper

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

Excise tax: Yes from 2026-08-15 — the wine direct shipper must 'Pay to the Division of Revenue monthly, or as otherwise required by regulations promulgated by the Commissioner, all excise taxes due on sales to residents of this State at the rate set forth in § 581(d).' Correct as 'No' only while no lawful DTC channel exists.

Rate: $1.63 per gallon of wine (4 Del. C. § 581(d)) — recorded in the statute's own unit, PER GALLON, not converted

Filing: Monthly to the Delaware Division of Revenue from 2026-08-15, 'or as otherwise required by regulations promulgated by the Commissioner' (4 Del. C. § 526)

Sales tax: false — Delaware imposes no state or local sales tax at all, so there is no DTC sales-tax collection obligation now or after 2026-08-15

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

Excise tax: No — D.C. Code § 25-901 levies the alcoholic beverage excise tax only on beverages handled by DC licensees, a class that does not include an unlicensed out-of-state direct shipper

Rate: N/A for the out-of-state DTC shipper. DC's wine excise rates (borne by DC licensees) are, per gallon and NOT converted: $0.30 per wine-gallon on wine of 14% ABV or less; $0.40 per wine-gallon on wine over 14% ABV; $0.45 per wine-gallon on champagne, sparkling wine and artificially carbonated wine.

Filing: Not applicable

Sales tax: true — once the remote-seller economic nexus threshold is met (>$100,000 gross receipts from retail sales delivered into DC, or 200+ separate retail sales delivered into DC, in the previous or current calendar year)

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

Excise tax: Yes

Rate: Wine less than 17.259% ABV: $2.25 per gallon. Wine 17.259% ABV or more: $3.00 per gallon. Natural sparkling wine: $3.50 per gallon. Cider: $0.89 per gallon.

Filing: Monthly

Sales tax: Yes, on economic nexus — register and collect if taxable remote sales into Florida exceeded $100,000 in the previous calendar year (effective 1 July 2021). Marketplace providers must register regardless of volume.

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

Excise tax: Yes

Rate: Table wine (14% ABV or less) shipped from outside Georgia: 40¢ per LITER (11¢/L excise + 29¢/L import tax). Dessert wine (more than 14% but not more than 24% ABV) shipped from outside Georgia: 67¢ per LITER (27¢/L excise + 40¢/L import tax). Fortified wine (more than 24% ABV): taxed as distilled spirits.

Filing: Monthly, due no later than the 15th day of the month following the month of sale/shipment, filed with the Commissioner of Revenue through the Georgia Tax Center

Sales tax: Yes

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

Excise tax: Yes — Hawaii gallonage tax (HRS ch. 244D) is owed by the out-of-state direct wine shipper

Rate: $1.38 per wine gallon on STILL WINE; $2.12 per wine gallon on SPARKLING WINE; $0.85 per wine gallon on COOLER BEVERAGES

Filing: MONTHLY — Form M-18 due by the 20th day of each month, whether or not any tax is due, filed electronically at hitax.hawaii.gov

Sales tax: There is no Hawaii sales tax. General excise tax (GET) is owed by the seller on gross income, once the $100,000 / 200-transaction economic-nexus threshold is met.

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

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

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.

Filing: Monthly by default — Form 1756 due on or before the 15th day of the month following the reporting period, filed with the Idaho State Tax Commission (not ABC). A return is required even when no tax is owed. Wine direct shippers are specifically named as eligible to REQUEST an annual reporting period.

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

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

Excise tax: Yes - the winery shipper itself pays the state liquor gallonage tax; there is no Illinois wholesaler in a DTC sale to absorb it

Rate: $1.39 per gallon for wine of 20% ABV or less. Full schedule, in Illinois' own unit (per gallon), no conversion: $0.231 per gallon - cider, ABV 0.5% to 7%; $1.39 per gallon - alcoholic liquor other than beer, ABV 14% or less; $1.39 per gallon - alcoholic liquor, ABV more than 14% and less than or equal to 20%; $8.55 per gallon - alcoholic liquor, ABV more than 20%; $0.231 per gallon - beer, regardless of ABV.

Filing: Monthly - Form RL-26-W, Liquor Direct Wine Shipper Return, due the 15th day of the month following the month reported, filed with the IDOR Alcohol, Tobacco and Fuel Division or WebFiled at tax.illinois.gov

Sales tax: Yes

Indiana (Limited, verified 2026-08-01)

Excise tax: Yes

Rate: $0.47 per gallon on wine (excluding hard cider); $0.115 per gallon on hard cider. Products of 21% ABV or more cannot be shipped under this permit at all.

Filing: Monthly, due the 20th of the following month, to the Indiana Department of Revenue on Form ALC-DWS

Sales tax: Yes

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

Excise tax: Yes — wine gallonage tax, owed by the DS permittee and remitted to the Department of Revenue

Rate: $1.75 per WINE GALLON, flat — one rate for all wine, including fractional parts of a gallon. No ABV tier, no still/sparkling split.

Filing: SEMI-ANNUAL — two filings a year, not twelve. Report under oath plus full payment, covering a six-month period, with a 10% penalty for late filing or payment.

Sales tax: Conditional — required once the shipper has gross revenue from Iowa sales of $100,000 or more in the immediately preceding or the current calendar year (or has other Iowa nexus); below that threshold there is no collection duty and the purchaser owes use tax

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

Excise tax: Yes — Kansas gallonage tax under K.S.A. 41-501 et seq.

Rate: $0.30 per gallon on wine containing 16% or less alcohol by volume; $0.75 per gallon on wine containing more than 16% alcohol by volume

Filing: Monthly — gallonage tax return and sales report (ABC-1040) filed ELECTRONICALLY by the 15th day of each month for the preceding month

Sales tax: Yes, but the transaction tax owed is the 8% Kansas LIQUOR ENFORCEMENT TAX (K.S.A. 79-4101), not the Kansas retailers' sales tax

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

Excise tax: Yes — the KRS 243.720 alcoholic beverage excise tax, reported and paid by the direct shipper to the Department of Revenue on wine whose title passes to a Kentucky consumer. This is separate from, and additional to, the KRS 243.884 wholesale sales tax equivalent that a direct shipper also owes.

Rate: Wine: $0.50 on each gallon, with a proportional rate per gallon for containers larger or smaller than a gallon, but not less than $0.04 on the sale or distribution of any retail container of wine. Kentucky applies NO ABV tier within wine — the single $0.50/gal rate covers everything meeting the KRS 241.010(81) definition of wine, which runs up to 24% ABV.

Filing: Monthly — all three Department of Revenue alcohol filings fall on the twentieth of the following month: (1) the KRS 243.720 excise tax, due on or before the 20th of the calendar month next succeeding the month title passed to the Kentucky consumer (KRS 243.730(1)(d)3); (2) the KRS 243.884 wholesale sales tax equivalent, same 20th-of-the-following-month deadline (KRS 243.884(2)); and (3) a written monthly statement of all trafficking in alcoholic beverages during the preceding month, due on or before the 20th of each month (KRS 243.850(1)).

Sales tax: true — the direct shipper licensee must charge Kentucky sales tax on the sale, must sell with all applicable taxes included in the selling price, and must state the sales tax amount separately on the consumer's invoice.

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

Excise tax: Yes

Rate: Still wine not over 14% ABV: $0.20 per litre. Still wine over 14% but not over 24% ABV: $0.35 per litre. Still wine over 24% ABV: $0.55 per litre. Sparkling wine: $0.55 per litre.

Filing: Monthly, on or before the 20th of the month following the month reported; return required even for months with no shipments

Sales tax: Yes

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

Excise tax: Yes — payable by the out-of-state direct shipper to BABLO (not to Maine Revenue Services)

Rate: Per gallon, as stated by Maine (do not convert): 60¢/gal on all wine other than sparkling wine, fortified wine or hard cider; $1.24/gal on sparkling wine; $1.24/gal on fortified wine; 35¢/gal on hard cider. (Also $1.24/gal on low-alcohol spirits products, and 35¢/gal on malt liquor — neither is wine.)

Filing: Annually, to BABLO, covering sales to Maine residents in the preceding year

Sales tax: Yes

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

Excise tax: Yes — the Maryland alcoholic beverage tax is owed by the direct wine shipper itself and is paid to the Comptroller on a quarterly return

Rate: 40 cents per gallon (the statute also states the equivalent as 10.57 cents per litre). Single flat rate for all wine — no ABV tier, no still/sparkling split.

Filing: QUARTERLY, to the Comptroller of Maryland. Statutory, not an election. The statute does not fix the due date — no primary source located for the day of the month the quarterly return falls due.

Sales tax: Yes

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

Excise tax: Yes

Rate: $0.55 per wine gallon (still wine, including vermouth)

Filing: Monthly — return and full payment due on or before the 20th day of the month following the reporting month

Sales tax: No

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

Excise tax: Yes

Rate: $0.135 per litre for wine containing 16% or less alcohol by volume; $0.20 per litre for wine containing more than 16% alcohol by volume

Filing: Quarterly — postmarked no later than April 15, July 15, October 15 and January 15, whether or not any transactions occurred (monthly filing permitted but not required)

Sales tax: Yes

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

Excise tax: No — expressly exempt by statute

Rate: N/A — no excise tax is due on § 340A.417 shipments

Filing: Not applicable

Sales tax: Economic nexus only — collection is required once the seller makes 200 or more retail sales, or more than $100,000 in retail sales, from outside Minnesota to Minnesota destinations in the prior 12-month period. Below that, the Minnesota consumer owes use tax.

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

Excise tax: Yes

Rate: 15.5% of the sales price of each sale and shipment of wine made to a resident of Mississippi

Filing: Monthly, due not later than the 20th day of the month following the month of shipment; no return required for months with no sales or shipments; a copy of the invoice for each sale and shipment must accompany the return; $50 late fee

Sales tax: Yes

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

Excise tax: Yes

Rate: $0.42 per gallon on wine (wine = not in excess of 22% alcohol by volume); $2.00 per gallon on spirituous liquor

Filing: Annual — due on or before January 31 for the preceding calendar year, filed with the Division of Alcohol and Tobacco Control

Sales tax: Conditional — Yes once Missouri sales exceed $100,000 in the previous or current calendar year (vendor's use tax); No below that threshold

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

Excise tax: Yes

Rate: $0.27 per LITER on table wine and sacramental wine; $0.037 per LITER on hard cider

Filing: Conditional on volume: QUARTERLY (by the 15th) if more than 1,000 liters sold to Montana consumers in the Oct 1 - Sep 30 year; ANNUALLY by October 15 if 1,000 liters or less. Filed electronically on Form WIT via the TransAction Portal.

Sales tax: No

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

Excise tax: Yes — remitted to the Nebraska Liquor Control Commission, not the Dept. of Revenue

Rate: $0.95 per gallon on wine (all ABV)

Filing: Annual — Class S1/S1R direct shippers file an annual report and pay excise tax to the Nebraska Liquor Control Commission by January 25 for the prior operating calendar year. (Conflict: 53-123.15(10) says excise is remitted 'monthly to the commission'.)

Sales tax: Yes

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

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

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.)

Filing: Monthly, due on or before the 20th of the month following the month of sales, to the Nevada Department of Taxation on form EXC-F068 (Supplier Liquor Excise Tax Return - Sales to Consumers); no return required in months with no shipments

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.

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

Excise tax: No volumetric wine excise applies, but an 8% ad valorem direct shipper fee is mandatory

Rate: No per-gallon or per-litre wine excise. The operative rate is 8 percent of the retail price — an ad valorem fee, not a volumetric one.

Filing: Monthly to the NH Liquor Commission — form D-006 Direct Shipping Worksheet with the 8% fee payment and invoice copies, due no later than the 15th calendar day of the month following any month in which a shipment was made

Sales tax: No — New Hampshire imposes no sales or use tax. An 8% direct shipper fee on the retail price is owed to the NH Liquor Commission instead.

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

Excise tax: Yes — the Out-of-State winery licensee itself owes and pays the New Jersey alcoholic beverage tax on the wine it delivers into the State. It is not collected from the consumer and is not the carrier's liability.

Rate: $0.875 per gallon on wines, vermouth and sparkling wines (including apple cider over 7% ABV). Full New Jersey table, in the regulator's own unit and with every class enumerated: Beer $0.12/gal; Wines, vermouth and sparkling wines $0.875/gal; Apple cider at least 3.2% and not more than 7% ABV $0.15/gal; Liquors $5.50/gal. Measured in wine gallons of 128 fluid ounces, not proof gallons.

Filing: BI-MONTHLY — six filings a year, not four. Form R-1-W (Winery Manufacturer's Tax Sales Report) with Schedule D-W, for the periods January/February, March/April, May/June, July/August, September/October and November/December, due no later than the 15th day of the month following the period, filed with the Division of Taxation (Revenue Processing Center, PO Box 241, Trenton, NJ 08646-0241). Copies of federal TTB Form 5120.17 for both months of the period must accompany the return.

Sales tax: Yes

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

Excise tax: Yes

Rate: $0.45 per liter (wine); $1.50 per liter (fortified wine). Small winegrower tiers: $0.10/liter on the first 80,000 liters, $0.20/liter on 80,001–950,000 liters, $0.30/liter on 950,001–1,500,000 liters

Filing: Monthly, due on or before the 25th day of the month following the month of sale

Sales tax: Yes

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

Excise tax: Yes — registration as a NYS distributor of alcoholic beverages is a precondition of the licence

Rate: $0.30 per gallon (New York State) on wine containing 24% ABV or less; computed on whole gallons. No New York City excise applies to wine at or below 24% ABV.

Filing: MONTHLY by the 20th of the following month by default. Annual filing (due January 20 of the following calendar year) is an ELECTION available only to direct shippers not required to file monthly for any other alcohol type, and must be applied for on Form MT-38 (existing registrants) or elected on Form TP-215 at registration.

Sales tax: Yes

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

Excise tax: Yes — the wine shipper permittee itself owes the excise tax on DTC shipments

Rate: Unfortified wine: 26.34¢ per litre. Fortified wine: 29.34¢ per litre.

Filing: Annual — Form B-C-786, Wine Shipper Permittee Annual Excise Tax Return, due January 15 for the preceding calendar year (NCDOR)

Sales tax: true — unconditional for wine shipper permittees; no economic-nexus threshold applies

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

Excise tax: Yes

Rate: $.50 per wine gallon (.132 per liter) — wine, including sparkling wine, containing less than 17% alcohol by volume

Filing: Annual — due January 15 of the year following the year of sales and shipments

Sales tax: Yes

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

Excise tax: Yes

Rate: Per WINE GALLON (128 fl oz), state total incl. the $0.02 grape-industries tax: wine 4%-14% ABV $0.32; wine over 14% up to 21% ABV $1.00; vermouth $1.10; sparkling/carbonated wine and champagne $1.50. Cider $0.24 (S permits not named as cider taxpayers). Plus Cuyahoga County $0.32/gal on wine.

Filing: Monthly, on or before the 18th day of the month following the reporting month, to the Ohio Tax Commissioner (form ALC-36, Ohio Wine); 3% discount if timely

Sales tax: Yes

Oklahoma (Limited, verified 2026-08-01)

Excise tax: Yes

Rate: $0.19 per litre (wine); $0.55 per litre (sparkling wine)

Filing: Quarterly

Sales tax: Yes

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

Excise tax: Yes — the Direct Shipper Permit holder, not the purchaser, owes the ORS ch. 473 privilege tax (subject to the small-winery exemption)

Rate: $0.67 per gallon on wine under 16% ABV; $0.77 per gallon on wine 16% ABV and over. Statutory build-up (ORS 473.030): 65 cents/gal base (subsec. 2) + 10 cents/gal on wine over 16% ABV (subsec. 3) + 2 cents/gal Oregon Wine Board levy (subsec. 4). Recorded per GALLON, as the regulator states it.

Filing: Quarterly — privilege tax statement covering the preceding three calendar months, filed with OLCC on or before the 20th day of the month following the end of the reporting period. Annual option (due 20 January) for a permit holder with no privilege tax liability in the prior year who expects none in the current year.

Sales tax: No

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

Excise tax: Yes

Rate: $2.50 per gallon, collected from the purchaser by the direct wine shipper and remitted to the PA Department of Revenue (not the PLCB)

Filing: Quarterly - returns and payments due the 20th day of the month following the end of each calendar quarter

Sales tax: Yes - PA state and local sales tax must be collected and remitted

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

Excise tax: No — the Alcohol Import Tax is filed by licensed Rhode Island distributors and manufacturers, not by an unlicensed out-of-state winery

Rate: $1.40 per gallon still wine (fortified or not); $0.75 per gallon sparkling wine; $0.30 per gallon still wine made entirely from fruit grown in Rhode Island

Filing: N/A — no DTC excise return; form ABMW is filed monthly by the 10th by licensed distributors and quarterly by the 10th by licensed manufacturers

Sales tax: No DTC sales-tax registration regime exists; general remote-seller nexus rules are not clearly excluded

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

Excise tax: Yes

Rate: BASE (S.C. Code § 12-21-1020, -1030; SCDOR): $0.90 per gallon, or six cents per eight ounces, or $0.2535 per liter — SCDOR publishes the out-of-state wine shipper line as '$0.2535 per liter' only. ADDITIONAL (S.C. Code § 12-21-1310; SCDOR): $0.18 per gallon, or $0.012 per eight ounces, or $0.0507 per liter. ALL-IN: $1.08 per gallon / $0.3042 per liter. No per-case component exists on wine.

Filing: Annual — due January 20 for the preceding calendar year, on the Out-of-State Wine Shipper Tax Report (L-2166), filed and paid on MyDORWAY

Sales tax: Yes

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

Excise tax: Yes — and two separate taxes apply, not one

Rate: Three gallonage tiers, all keyed to alcohol BY WEIGHT: $0.93/gal on wine >3.2% and <=14% ABW; $1.45/gal on wine >14% and <=20% ABW; $2.07/gal on wine >20% and <=24% ABW AND on all natural and artificial sparkling wines regardless of strength. PLUS a separate 2% of purchase price.

Filing: Quarterly — remit on or before the 15th day of the month following each quarterly period, by electronic transfer, to the SD Dept. of Revenue

Sales tax: Yes

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

Excise tax: Yes — the wine gallonage tax (a.k.a. wholesale gallonage tax) under Tenn. Code Ann. § 57-3-302, remitted by the winery direct shipper on Tennessee direct shipment sales

Rate: $1.21 per gallon

Filing: Annual — winery direct shippers remit the wine gallonage tax annually, due January 15

Sales tax: true — the winery direct shipper, not the carrier or fulfillment house, remits all Tennessee sales tax on its direct sales

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

Excise tax: Yes

Rate: 20.4 cents per gallon (vinous liquor not over 14% ABV); 40.8 cents per gallon (over 14% ABV); 51.6 cents per gallon (artificially carbonated and natural sparkling vinous liquor)

Filing: Monthly/Quarterly, on or before the 15th day of the month following the end of the reporting period. Monthly if the permittee shipped 5,000 gallons or more to Texas consumers in the previous calendar year; quarterly if less. Zero-activity reports are still required.

Sales tax: Yes

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

Excise tax: No — and Utah imposes no per-gallon excise on wine at all, on any tier

Rate: N/A — Utah has no wine excise rate. (For completeness, the only Utah alcohol excise is on beer and heavy beer under § 59-15-101(2)(b): $13.60 per 31-gallon barrel imported or manufactured on or after 1 July 2025 and before 1 July 2026, rising to $13.85 from 1 July 2026 and $14.10 from 1 July 2027.)

Filing: N/A — no wine excise exists and no DTC channel exists, so there is no return of any kind

Sales tax: false — no lawful DTC sale can occur, so no Utah DTC sales-tax registration or collection duty arises

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

Excise tax: Yes — Malt and Vinous Beverage Tax under 7 V.S.A. § 421, paid to the Commissioner of Taxes (Dept. of Taxes), not to DLL

Rate: $0.55 per gallon for vinous beverages

Filing: MONTHLY by default, due the 25th of the following month (23rd of February). QUARTERLY only if the prior full calendar year's malt and vinous beverage tax liability was $2,000.00 or less, due the 25th of the month after each quarter ending Mar/Jun/Sep/Dec. Form MVB-612 plus Schedule MVB-613, filed electronically via myVTax with the Vermont Department of Taxes.

Sales tax: Yes

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

Excise tax: Yes

Rate: $0.40 per liter (wine). Cider: $0.08 per liter.

Filing: Monthly, on or before the 15th day of each month, for the previous calendar month; if the 15th is not a business day, the next business day

Sales tax: Yes

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

Excise tax: Yes — wine liter tax under RCW 66.24.210, paid to LCB

Rate: PER LITER, three tiers (LCB LIQ-870 filed rates): wine 14% ABV and under — $0.2292 per liter; wine over 14% ABV (fortified) — $0.4536 per liter; cider — $0.0814 per liter

Filing: Monthly — LIQ-870 due postmarked or e-filed on or before the 20th of the following month, including months with no shipments

Sales tax: Yes — required regardless of physical presence

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

Excise tax: Yes — the West Virginia LITER TAX under §60-8-4, owed by the direct shipper on wine sold and shipped to WV residents, reported under oath and paid monthly. Since July 1, 2021 HARD CIDER is carved out of the liter tax and carries its own separate tax under §60-8A-3, which also names direct shippers.

Rate: WINE: 26.406 cents PER LITRE ($0.26406/L) — W. Va. Code §60-8-4, 'a tax of twenty-six and four hundred six-thousandths cents per liter'. HARD CIDER: 22.6 cents PER GALLON — W. Va. Code §60-8A-3, 'a tax of 22.6 cents per gallon, in like ratio for any partial gallon or other unit of measure', with a producer credit of 5.6 cents per gallon on the first 100,000 gallons for producers of 250,000 wine gallons or less a year, tapering where production exceeds 150,000 gallons. West Virginia states its two wine-family excise rates in two DIFFERENT units; record each as written and do not normalise them.

Filing: Monthly, before the 16th day of each month, by WRITTEN REPORT UNDER OATH filed with BOTH the Tax Commissioner AND the ABCA Commissioner, with payment at the same time. §60-8-4: 'Before the 16th day of each month thereafter, every supplier, distributor and direct shipper shall make a written report under oath to the Tax Commissioner and the commissioner'. §60-8A-3 imposes the identical cadence and deadline for hard cider. There is a five-calendar-day grace period after the 16th, after which §60-8-18 penalties (suspension, revocation, sanctions) attach.

Sales tax: true — and the sales tax is only one of THREE taxes the direct shipper must collect from the West Virginia consumer and remit. §60-8-6a(b)(7) requires payment of 'all sales taxes, municipal taxes and the liter tax'. Sourcing is destination-based by statute: taxes are 'to be calculated as the sales were made in West Virginia at the location where delivery is made'.

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

Excise tax: Yes — the § 139.03 occupational (liquor) tax is owed by the direct wine shipper and must be included in the selling price

Rate: Stated by Wisconsin in CENTS PER LITRE, with three tiers: wine 14% ABV or less (other than cider) = 6.605 cents per litre; wine more than 14% but not more than 21% ABV = 11.89 cents per litre; cider (0.5%-7% ABV) = 1.71 cents per litre. Product over 21% ABV is intoxicating liquor at 85.86 cents per litre plus a 2.906 cents per litre administrative fee (that administrative fee does NOT attach to the wine tiers).

Filing: Quarterly — Form AB-130 (Wisconsin Distilled Spirits, Cider, and Wine Tax Return), filed electronically, due on or before the 15th day of the month following the close of the calendar quarter, with the Wisconsin Department of Revenue. One consolidated quarterly return per business even if it holds multiple direct wine shipper permits. A return must be filed even for a period with no transactions.

Sales tax: Yes

Wyoming (Limited, verified 2026-08-01)

Excise tax: Yes

Rate: 12% of the invoiced wine price per shipment, remitted to the Wyoming Liquor Division (ad valorem, not per gallon or per litre)

Filing: Monthly to the Wyoming Liquor Division, due on or before the 10th of the month following the shipment month; required even in months with no shipments; $25 late-filing fee

Sales tax: Varies — required once gross revenue delivered into Wyoming exceeds $100,000 in the current or immediately preceding calendar year

DTC shipment reports by state

Wine compliance, explained — the six layers

What manual filing costs you

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