Iowa direct-to-consumer (DTC) wine shipping rules and regulations

It feels like everyone is ordering wine online. Does Iowa permit DTC wine shipping? Find out and learn wine tax rates and rules for your state.

Iowa wine taxes, permits, and rules

Last Updated:

08/01/2021

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Licensing

DTC License Required: Yes

License Type: DTC Permit

License Fee: $25

License Expiration: 1 year from issue date

License Bond: Yes

Sales tax

State Sales Tax: For wineries that have $100,000 or more in gross revenue from Iowa sales in a calendar year.

State Sales Tax Rate: 6.000%

Local Sales Tax: Yes

Local Sales Tax Range: 0%–2%

Sales Tax on Shipping: No

Alcohol tax

Wine Tax: $1.75/gal

Volume limits

Consumer Limit: Unlimited

Per State Aggregate: Unlimited

Returns

Sales & Use Tax: Semiannually by the 10th

Excise Tax: Semiannually by the 10th

Direct Shipment: Semiannually by the 10th

Record Retention: At least 3 years

Product requirements*

Product Restrictions: Only wines manufactured by the permittee on the winery premises may be sold and shipped to consumers.

Product Registration: No

Registration Fees: N/A

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

Additional information

Iowa 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.