OH

Ohio DTC compliance

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

Permitted

DTC wine shipping is permitted in Ohio today.

Statute

“The division of liquor control may issue an S-1 permit”

https://codes.ohio.gov/ohio-revised-code/section-4303.232

Compliance reference

  • Direct shipping allowed

    Preliminary

    Yes

  • Permit expiration date

    Single source

    10-01

  • Excise tax collected by

    Preliminary

    Shipper

  • Reporting frequency

    Single source

    Semi-annual

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Volume limit unit

    Preliminary

    9-liter cases

  • Common carrier delivery allowed

    Cross-source verified

    Yes

  • Volume limit

    Cross-source verified

    24

  • Sales-tax return frequency

    Single source

    Monthly

  • Reporting frequency threshold (gallons)

    Single source

    0

  • Permit required

    Cross-source verified

    Yes

  • Shipment report frequency

    Preliminary

    Annually

  • Sales tax collected by

    Cross-source verified

    Shipper

  • Permit fee

    Cross-source verified

    $25

  • Permit expiration anchor

    Single source

    Calendar year end

  • Permit term

    Cross-source verified

    1 year

  • Age verification required

    Cross-source verified

    Yes

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

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before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields.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

5.75%

Confirmed across ≥2 independent governmental/industry sources.

Rate facts

Bond amount (maximum)
—
Bond amount (minimum)
—
Bond basis formula
—
Bond required
No
Excise rate by alcohol class
rate 0.3; rate 0.98; rate 1.48 — ABV bands withheld pending source verification
Excise rate basis
Per gallon
Excise rate per unit
$0.30
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
S-1
Permit application URL
https://com.ohio.gov/liqr/
Product registration required
Yes
Maximum local sales-tax add-on
2.25%
State sales-tax rate
5.75%
Single local use-tax rate option
No

Primary sources

3