DC

District of Columbia DTC compliance

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

Permitted

DTC wine shipping 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

    No

  • Direct shipping allowed

    Preliminary

    Yes

  • Common carrier delivery allowed

    Cross-source verified

    Yes

  • 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

    9-liter cases

  • Volume limit

    Cross-source verified

    1

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This DC 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2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields.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

Single source

10.25%

From a single authority — not yet independently corroborated.

Rate facts

Bond amount (maximum)
—
Bond amount (minimum)
—
Bond basis formula
—
Bond required
No
Excise rate by alcohol class
—
Excise rate basis
—
Excise rate per unit
—
Federal basic permit required
—
Franchise tax required
No
Litter tax required
No
Monthly zero-sales report required
No
Economic nexus threshold
$100,000
Permit application form
—
Permit application URL
—
Product registration required
No
Maximum local sales-tax add-on
0%
State sales-tax rate
10.25%
Single local use-tax rate option
No

Primary sources

3