DTC License Required: Yes

License Type: DTC Permit

License Fee: $50 initial permit, $25 subsequent renewals

License Expiration: 1 year from issue date

License Bond: Yes

State Sales Tax: Yes

State Sales Tax Rate: 6.000%

Local Sales Tax: Yes

Local Sales Tax Range: 0%–3%

Sales Tax on Shipping: No

Wine Tax: $0.45/gal

Consumer Limit: No more than 24 nine-liter cases of wine annually may be shipped to any Idaho resident

Per State Aggregate: Unlimited

Sales Tax & Use Tax: Quarterly by the 20th

Excise Tax: Monthly by the 15th

Direct Shipment: Annually by January 31

Record Retention: At least 4 years

Product Restrictions: Only wines produced or bottled by the permittee may be sold and shipped to consumers.

Product Registration: No

Product Requirements: Wine sold and shipped directly to consumers in Idaho 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.

Idaho 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.