DC

District of Columbia DTC compliance

Registration, tax, and operational requirements for shipping wine, beer, and spirits direct-to-consumer in District of Columbia. Every rule traces to a primary source.

Permitted

DTC is permitted in District of Columbia today.

Statute

“manufacturer’s, wholesaler’s, or common carrier’s license, or retailer’s license under a validly issued import permit”

https://code.dccouncil.gov/us/dc/council/code/sections/25-772

Compliance reference

  • permit_required

    Cross-source verified

    false

  • direct_ship_allowed

    Preliminary

    true

  • common_carrier_allowed

    Cross-source verified

    true

  • excise_tax_collected_by

    Preliminary

    no_rule_in_jurisdiction

  • sales_tax_collected_by

    Cross-source verified

    shipper

  • volume_limit_basis

    Preliminary

    per_consumer_per_year

  • volume_limit_unit

    Preliminary

    cases_9l

  • volume_limit_value

    Cross-source verified

    1

  • ncsl_statute_citation

    Preliminary

    Type of Alcohol and Whether License or Permit Required: D.C. Code Ann. §25-772 Wine, spirits or beer; requires manufacturer’s, wholesaler’s, common carrier’s or retailer’s license Maximum Amount for Shipping: Cannot exceed one case per location in any one calendar month for delivery to any one person. Direct Shipping License or Permit: D.C. Code Ann. §25-772 (a) Only a licensee under a manufacturer's, wholesaler's, or common carrier's license, or retailer's license under a validly issued import permit shall transport, import, bring, or ship or cause to be transported, imported, brought, or shipped into the district from outside the district any wines, spirits, or beer in a quantity in excess of 1 case at any 1 time. (b) No public or common carrier shall transport or bring into the district wine, spirits, or beer in a quantity in excess of 1 case per location in any 1 calendar month for delivery to any 1 person in the district other than the licensee under a manufacturer's, wholesaler's, or retailer's license. (c) This section shall not apply to persons possessing old stocks who are moving into the district, to embassies or diplomatic representatives of foreign countries, to wines imported for religious or sacramental purposes, to wine, spirits, and beer to be delivered to the licensee under a manufacturer's, wholesaler's, or retailer's license, or to any persons wishing to have liquor chocolates delivered to their residence. The term "liquor chocolates" may include other types of candies that have small amounts of liquor contained in the candy. (d) The penalty for violation of this section shall consist of (1) the forfeiture of the beverages transported, imported, brought, or shipped, or caused to be transported, imported, brought, or shipped in violation of this section, and (2) a fine of not more than the amount set forth in [§22-3571.01] or imprisonment for not more than 6 months. (e) In addition to other penalties provided in this section, any person who violates the provisions of this section shall be liable for any tax, penalties, and interest provided for in this title.

Sales-tax rate

Base state sales-tax rate

Single source

10.25%

From a single authority — not yet independently corroborated.

Rate facts

Data coming soon. Sales and excise rates, volume limits, and reporting cadences will appear here as we add them.

Primary sources

3