DTC License Required: Yes

License Type: (within California) California Winegrower License or (outside of California) Direct Shipper Permit

License Fee: $25 for non-California wineries, plus a $100 one-time application fee

License Expiration: June 30th of each year

License Bond: No

License Notes: N/A

State Sales Tax: Yes

State Sales Tax Rate: 7.250%

Local Sales Tax: Yes (if sales in the state exceeded $500,000 annually)

Local Sales Tax Range: 0.15%–3%

Sales Tax on Shipping: Dependent on shipping details

Winegrower Tax: $0.20/gal

Consumer Limit: Unlimited

Per State Aggregate: Unlimited

Sales Tax & Use Tax: Due the 30th of the month following the end of the reporting period. Generally due quarterly.

Excise Tax: Due the 15th of the month following the end of the reporting period. Generally due monthly.

Direct Shipment: No

Record Retention: At least 4 years

Product Restrictions: None

Product Registration: Not required

Product Requirements: Wine sold and shipped directly to consumers in California must be packaged in containers conspicuously labeled to indicate alcoholic contents and the signature of a person 21 years of age or older is required for delivery.

*Nearly all states have some kind of rule regarding how wine must be labeled when being shipped direct to consumer. Please check for the unique rule for your state.

California DOR site

Please note: Tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this page is for informational purposes only and does not provide legal or tax advice.