IL

Illinois DTC compliance

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

Compliance reference

  • Sales tax collected by

    Cross-source verified

    Shipper

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

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before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields.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

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Excise return frequency

    Single source

    Monthly

  • Permit term

    Cross-source verified

    1 year

  • Reporting frequency threshold (gallons)

    Single source

    0

  • Reporting frequency

    Cross-source verified

    Monthly

  • Permit required

    Cross-source verified

    Yes

  • Permit expiration anchor

    Cross-source verified

    Anniversary

  • Age verification required

    Single source

    Yes

  • Volume limit unit

    Preliminary

    9-liter cases

  • Volume limit

    Cross-source verified

    12

  • Common carrier delivery allowed

    Cross-source verified

    Yes

  • Direct shipping allowed

    Preliminary

    Yes

  • Excise tax collected by

    Preliminary

    Shipper

  • Permit fee

    Cross-source verified

    $350

Sales-tax rate

Base state sales-tax rate

Cross-source verified

6.25%

Confirmed across ≥2 independent governmental/industry sources.

Rate facts

State sales-tax rate
6.25%

Primary sources

3