Indiana DTC compliance

Compliance reference

• permit_expiration_date

  Preliminary

  06-30

• sales_tax_collected_by

  Cross-source verified

  shipper

• excise_tax_collected_by

  Preliminary

  shipper

• reporting_frequency

  Cross-source verified

  monthly

• permit_expiration_anchor

  Cross-source verified

  fiscal_year_end

• permit_fee_usd

  Cross-source verified

  100

• volume_limit_basis

  Preliminary

  aggregate_per_year

• volume_limit_value

  Cross-source verified

  5000

• permit_required

  Cross-source verified

  true

• reporting_frequency_threshold_gallons

  Single source

  0

• permit_term_years

  Single source

  1

• common_carrier_allowed

  Single source

  true

• direct_ship_allowed

  Preliminary

  true

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: Ind. Code §7.1-3-26-1 et seq. Wine; requires direct wine seller’s permit Maximum Amount for Shipping: Ind. Code §7.1-3-26-14 A consumer may not receive more than 216 liters of wine in total from one or more direct wine sellers in a calendar year. Direct Shipping License or Permit: Ind. Code §7.1-3-26-5 (a) A person located within Indiana or outside Indiana that wants to sell and ship wine directly to a consumer must be the holder of a direct wine seller's permit and comply with this chapter. A person that sells and ships wine directly to a consumer without holding a valid direct wine seller's permit commits a Class A infraction. (b) The offense described in subsection (a) is: (1) a Class A misdemeanor if the seller: (A) knowingly or intentionally violates this section; and (B) has one prior unrelated conviction or judgment for an infraction under this chapter for an act or omission that occurred not more than 10 years before the act or omission that is the basis for the most recent conviction or judgment for an infraction; and (2) a Level 6 felony if the seller: (A) knowingly or intentionally violates this section; and (B) has at least two prior unrelated convictions or judgments for infractions under this chapter for acts or omissions that occurred not more than 10 years before the act or omission that is the basis for the most recent conviction or judgment for an infraction. Ind. Code §7.1-3-26-6 (a) A seller may sell and ship wine directly only to a consumer who meets all of the following requirements: (1) The consumer is at least 21 years of age. (2) The consumer has an Indiana address. (3) The consumer intends to use wine purchased under this chapter for personal use only and not for resale or other commercial purposes. (b) A seller who violates this section commits a Class A infraction. However, the offense is: (1) a Class A misdemeanor if the seller: (A) knowingly or intentionally violates this section; and (B) has one prior unrelated conviction or judgment for an infraction under this chapter for an act or omission that occurred not more than 10 years before the act or omission that is the basis for the most recent conviction or judgment for an infraction; and (2) a Level 6 felony if the seller: (A) knowingly or intentionally violates this section; and (B) has at least two prior unrelated convictions or judgments for infractions under this chapter for acts or omissions that occurred not more than 10 years before the act or omission that is the basis for the most recent conviction or judgment for an infraction. Ind. Code §7.1-3-26-7 (a) The commission may issue a direct wine seller's permit to an applicant who meets all of the following requirements: (1) The applicant is domiciled and has its principal place of business in the United States. (2) The applicant is engaged in the manufacture of wine. (3) The applicant holds and acts within the scope of authority of an alcoholic beverage license or permit to manufacture wine that is required: (A) in Indiana or the state where the applicant is domiciled; and (B) by the Tax and Trade Bureau of the U.S. Department of the Treasury. (4) The applicant qualifies with the secretary of state to do business in Indiana and consents to the personal jurisdiction of the commission and the courts of Indiana. (5) The applicant: (A) has not distributed wine through a wine wholesaler in Indiana within the 120 days immediately preceding the applicant's application for a direct wine seller's permit and does not distribute wine through a wine wholesaler in Indiana during the term of the direct wine seller's permit; or (B) has operated as a farm winery under IC 7.1-3-12. (6) The applicant completes documentation regarding the applicant's application required by the commission. (b) The commission may issue a direct wine seller's permit to an applicant who: (1) meets the requirements under subsection (a); and (2) holds a permit issued under this title that allows the sale of an alcoholic beverage at retail. Ind. Code §7.1-3-26-8 (a) The term of a direct wine seller's permit begins: (1) on the date approved by the commission for an initial application; and (2) on July 1 to renew a permit; and expires on June 30 of the following year. A direct wine seller's permit may be renewed in accordance with rules adopted by the commission. (b) The annual direct wine seller's permit fee is as follows: (1) $100 for a direct wine seller's permit applicant who: (A) has never previously held a direct wine seller's permit and anticipates direct shipping in Indiana not more than 9,000 liters of wine in a permit year; or (B) previously held a direct wine seller's permit and certifies to the commission that the permit applicant direct shipped in Indiana not more than 9,000 liters of wine in the previous permit year. (2) $200 for a direct wine seller's permit applicant who: (A) has never previously held a direct wine seller's permit and anticipates direct shipping in Indiana not more than 18,000 liters of wine in a permit year; or (B) previously held a direct wine seller's permit and certifies to the commission that the permit applicant direct shipped in Indiana not more than 18,000 liters of wine in the previous permit year. (3) $300 for a direct wine seller's permit applicant who: (A) has never previously held a direct wine seller's permit and anticipates direct shipping in Indiana not more than 27,000 liters of wine in a permit year; or (B) previously held a direct wine seller's permit and certifies to the commission that the permit applicant direct shipped in Indiana not more than 27,000 liters of wine in the previous permit year. (4) $400 for a direct wine seller's permit applicant who: (A) has never previously held a direct wine seller's permit and anticipates direct shipping in Indiana not more than 36,000 liters of wine in a permit year; or (B) previously held a direct wine seller's permit and certifies to the commission that the permit applicant direct shipped in Indiana not more than 36,000 liters of wine in the previous permit year. (5) $500 for a direct wine seller's permit applicant who: (A) has never previously held a direct wine seller's permit and anticipates direct shipping in Indiana not more than 45,000 liters of wine in a permit year; or (B) previously held a direct wine seller's permit and certifies to the commission that the permit applicant direct shipped in Indiana not more than 45,000 liters of wine in the previous permit year. Ind. Code §7.1-3-26-9 A direct wine seller's permit entitles a seller to sell and ship wine to a consumer by receiving and filling orders that the consumer transmits by electronic or other means if all of the following conditions are satisfied before the sale or by the times set forth as follows: (1) The consumer provides the direct wine seller with the following: (A) The consumer's name. (B) A valid delivery address and telephone number. (C) Proof of age by a state government issued or federal government issued identification card showing the consumer to be at least 21 years of age. The proof under this clause may be evidenced: (i) in person; (ii) by a photocopy or facsimile copy that is mailed or electronically transmitted; (iii) by a computer scanned, electronically transmitted copy; or (iv) through an age verification service used by the direct wine seller. (2) The direct wine seller meets the following requirements: (A) Maintains for two years all records of wine sales made under this chapter. If the records are requested by the commission, a direct wine seller shall: (i) make the records available to the commission during the direct wine seller's regular business hours; or (ii) at the direction of the commission, deliver copies to the commission. (B) Stamps, prints, or labels on the outside of the shipping container the following: "CONTAINS WINE. SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY.". (C) Causes the wine to be delivered by the holder of a valid carrier's alcoholic beverage permit under IC 7.1-3-18. (D) Directs the carrier to verify that the individual personally receiving the wine shipment is at least 21 years of age. (E) Does not ship to any consumer more than 216 liters of wine in any calendar year. (F) Remits to the department of state revenue monthly all Indiana excise, sales, and use taxes on the shipments made into Indiana by the direct wine seller during the previous month. (G) Ships to a consumer in Indiana only wine manufactured, produced, or bottled by the applicant. Ind. Code §7.1-3-26-10 (a) Except as provided in subsection (b), the holder of a farm winery brandy distiller's permit that ships brandy produced under this title to a consumer commits a Class A infraction. (b) The offense described in subsection (a) is: (1) a Class A misdemeanor if the seller: (A) knowingly or intentionally violates this section; and (B) has one prior unrelated conviction or judgment for an infraction under this chapter for an act or omission that occurred not more than 10 years before the act or omission that is the basis for the most recent conviction or judgment for an infraction; and (2) a Level 6 felony if the seller: (A) knowingly or intentionally violates this section; and (B) has at least two prior unrelated convictions or judgments for infractions under this chapter for acts or omissions that occurred not more than 10 years before the act or omission that is the basis for the most recent conviction or judgment for an infraction. Ind. Code §7.1-3-26-12 During a permit year, a direct wine seller may not direct ship in or into Indiana more than 45,000 liters of wine. Ind. Code §7.1-3-26-13 A wine shipment purchased under this chapter must be delivered to: (1) the consumer, who shall take personal delivery of the shipment at the: (A) consumer's residence; (B) consumer's business address; (C) carrier's business address; or (D) address displayed on the shipping container; or (2) an individual who is at least 21 years of age, who shall take personal delivery of the shipment at the: (A) consumer's residence; (B) consumer's business address; (C) carrier's business address; or (D) address designated by the consumer and displayed on the shipping container.

• volume_limit_unit

  Preliminary

  cases_9l

• age_verification_required

  Cross-source verified

  true

Sales-tax rate

Rate facts

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