IA

Iowa DTC compliance

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

Permitted

DTC wine shipping is permitted in Iowa today.

Statute

“may apply for a wine direct shipper permit”

https://www.legis.iowa.gov/docs/code/123.187.pdf

Compliance reference

  • Reporting frequency

    Cross-source verified

    Semi-annual

    Verified 2026-09-13

  • Excise tax collected by

    Preliminary

    Shipper

    Verified 2026-09-13

  • Volume limit basis

    Preliminary

    Per winery per year

    Verified 2026-09-13

  • Sales tax collected by

    Single source

    Shipper

    Verified 2026-06-03

  • Permit required

    Cross-source verified

    Yes

    Verified 2026-09-13

  • Common carrier delivery allowed

    Single source

    Yes

    Verified 2026-06-03

  • Age verification required

    Cross-source verified

    Yes

    Verified 2026-09-13

  • Permit term

    Cross-source verified

    1 year

    Verified 2026-06-03

  • Permit expiration anchor

    Single source

    Anniversary

    Verified 2026-06-03

  • Reporting frequency threshold (gallons)

    Single source

    0

    Verified 2026-06-03

  • Permit fee

    Cross-source verified

    $25

    Verified 2026-09-13

  • Direct shipping allowed

    Preliminary

    Yes

    Verified 2026-09-13

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

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before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields.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

6%

From a single authority — not yet independently corroborated.

Date not on record

Rate facts

Bond amount (maximum)
—

Verified 2026-05-10

Bond amount (minimum)
—

Verified 2026-05-10

Bond basis formula
—

Verified 2026-05-10

Bond required
No

Verified 2026-05-10

Excise rate by alcohol class
rate 1.75 — ABV bands withheld pending source verification

Verified 2026-05-10

Excise rate basis
Per gallon

Verified 2026-05-10

Excise rate per unit
$1.75

Verified 2026-05-10

Federal basic permit required
Yes

Verified 2026-05-10

Franchise tax required
No

Verified 2026-05-10

Litter tax required
No

Verified 2026-05-10

Monthly zero-sales report required
No

Verified 2026-05-10

Economic nexus threshold
$100,000

Verified 2026-05-10

Permit application form
—

Verified 2026-05-10

Permit application URL
https://govconnect.iowa.gov

Verified 2026-05-10

Product registration required
Yes

Verified 2026-05-10

Maximum local sales-tax add-on
1%

Verified 2026-05-10

State sales-tax rate
6%

Verified 2026-05-10

Single local use-tax rate option
No

Verified 2026-05-10

Primary sources

3

About this page

Ratify is not affiliated with, or endorsed by, any state agency, including any agency cited on this page.

Rules on this page last verified 2026-09-13 (earliest on this page: 2026-06-03).

Each date on this page is the date Ratify last verified that value against its cited source. Where a statute's own in-force date is on record it will be shown as such; none is today.

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