CA

California DTC compliance

Registration, tax, and operational requirements for shipping wine direct-to-consumer in California. Every rule traces to a primary source.

Permitted

DTC wine shipping is permitted in California today.

Statute

“82 – Wine Direct Shipper Permit This permit authorizes winegrowers located in other states to sell and ship wine directly to residents of California who are at least 21 years of age. ”

https://www.abc.ca.gov/licensing/license-types/

Compliance reference

  • Common carrier delivery allowed

    Single source

    Yes

  • Permit expiration anchor

    Single source

    Anniversary

  • Direct shipping allowed

    Preliminary

    Yes

  • Sales tax collected by

    Cross-source verified

    Shipper

  • Age verification required

    Cross-source verified

    Yes

  • Reporting frequency threshold (gallons)

    Single source

    0

  • Reporting frequency

    Single source

    Annually

  • Permit fee

    Cross-source verified

    $30

  • Permit term

    Cross-source verified

    1 year

  • Excise tax collected by

    Preliminary

    Shipper

  • Volume limit basis

    Preliminary

    Per winery per year

  • Permit required

    Cross-source verified

    Yes

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This CA reference text was published 2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

Sales-tax rate

Base state sales-tax rate

Cross-source verified

7.25%

Confirmed across ≥2 independent governmental/industry sources.

Rate facts

Bond amount (maximum)
—
Bond amount (minimum)
—
Bond basis formula
—
Bond required
No
Excise rate by alcohol class
ABV 0–24%: rate 0.2
Excise rate basis
Per gallon
Excise rate per unit
$0.20
Federal basic permit required
—
Franchise tax required
No
Litter tax required
Yes
Monthly zero-sales report required
No
Economic nexus threshold
$500,000
Permit application form
Type 82
Permit application URL
https://www.abc.ca.gov/wine-direct-shipper-permit-license-type-82/
Product registration required
No
Maximum local sales-tax add-on
2%
State sales-tax rate
7.25%
Single local use-tax rate option
No

Primary sources

3