MO

Missouri DTC compliance

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

Permitted

DTC wine shipping is permitted in Missouri today.

Statute

the supervisor of alcohol and tobacco control may issue a wine direct shipper license

https://revisor.mo.gov/main/OneSection.aspx?section=311.185

Compliance reference

  • Volume limit basis

    Preliminary

    Per consumer per month

  • Permit expiration anchor

    Single source

    Fiscal year end

  • Permit expiration date

    Preliminary

    06-30

  • Volume limit

    Cross-source verified

    2

  • Reporting frequency threshold (gallons)

    Single source

    0

  • Volume limit unit

    Preliminary

    9-liter cases

  • Reporting frequency

    Cross-source verified

    Annually

  • Excise tax collected by

    Preliminary

    Shipper

  • Permit fee

    Cross-source verified

    $0

  • Permit term

    Cross-source verified

    1 year

  • Age verification required

    Cross-source verified

    Yes

  • Direct shipping allowed

    Preliminary

    Yes

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

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before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields.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

  • Permit required

    Cross-source verified

    Yes

  • Common carrier delivery allowed

    Cross-source verified

    Yes

  • Sales tax collected by

    Single source

    Shipper

Sales-tax rate

Base state sales-tax rate

Single source

4.225%

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
rate 0.42 — ABV bands withheld pending source verification
Excise rate basis
Per gallon
Excise rate per unit
$0.42
Federal basic permit required
Yes
Franchise tax required
No
Litter tax required
No
Monthly zero-sales report required
No
Economic nexus threshold
$100,000
Permit application form
Wine Direct Shipper
Permit application URL
https://atc.dps.mo.gov/licensing/wine_direct_shipper.php
Product registration required
No
Maximum local sales-tax add-on
5.875%
State sales-tax rate
4.225%
Single local use-tax rate option
Yes

Primary sources

3