ID

Idaho DTC compliance

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

Permitted

DTC wine shipping is permitted in Idaho today.

Statute

“any person holding a license to manufacture wine in another state who obtains a wine direct shipper permit pursuant to this section may sell and ship up to twenty-four (24) nine-liter cases of wine annually directly to a resident of Idaho”

https://legislature.idaho.gov/statutesrules/idstat/title23/t23ch13/sect23-1309a/

Compliance reference

  • Volume limit unit

    Preliminary

    9-liter cases

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Excise tax collected by

    Preliminary

    Shipper

  • Permit expiration anchor

    Single source

    Anniversary

  • Shipment report frequency

    Preliminary

    Annually

  • Permit term

    Cross-source verified

    1 year

  • Sales-tax return frequency

    Single source

    Monthly

  • Reporting frequency threshold (gallons)

    Single source

    0

  • Permit fee

    Cross-source verified

    $50

  • Age verification required

    Cross-source verified

    Yes

  • Permit required

    Cross-source verified

    Yes

  • Common carrier delivery allowed

    Cross-source verified

    Yes

  • Direct shipping allowed

    Preliminary

    Yes

  • Sales tax collected by

    Cross-source verified

    Shipper

  • Volume limit

    Cross-source verified

    24

  • Reporting frequency

    Cross-source verified

    Monthly

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

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before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields.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

6%

Confirmed across ≥2 independent governmental/industry sources.

Rate facts

Bond amount (maximum)
$1,000
Bond amount (minimum)
$1,000
Bond basis formula
flat
Bond required
Yes
Excise rate by alcohol class
ABV bands withheld pending source verification
Excise rate basis
Per gallon
Excise rate per unit
$0.45
Federal basic permit required
Yes
Franchise tax required
No
Litter tax required
No
Monthly zero-sales report required
Yes
Economic nexus threshold
$100,000
Permit application form
BWA
Permit application URL
https://tax.idaho.gov/taxes/product-excise-taxes/beer-wine/wine/apply/
Product registration required
No
Maximum local sales-tax add-on
0%
State sales-tax rate
6%
Single local use-tax rate option
No

Primary sources

3