PA

Pennsylvania DTC compliance

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

Permitted

DTC wine shipping is permitted in Pennsylvania today.

Statute

(b) Notwithstanding any other provision of this act or law, a person licensed by the board or another state or country as a producer of wine and who obtains a direct wine shipper license as provided for in this section may ship up to thirty-six cases of up to nine liters per case in a calendar year of any wine on the order of any resident of this Commonwealth who is at least twenty-one (21) years of age for such resident's personal use and not for resale.

https://www.legis.state.pa.us/WU01/LI/LI/US/PDF/1951/0/0021..PDF

Compliance reference

  • Permit required

    Cross-source verified

    Yes

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

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before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields.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

  • Shipment report frequency

    Preliminary

    Quarterly

  • Volume limit

    Cross-source verified

    36

  • Permit expiration anchor

    Single source

    Calendar year end

  • Excise tax collected by

    Preliminary

    Shipper

  • Permit expiration date

    Preliminary

    12-31

  • Permit term

    Cross-source verified

    1 year

  • Common carrier delivery allowed

    Cross-source verified

    Yes

  • Direct shipping allowed

    Preliminary

    Yes

  • Volume limit unit

    Preliminary

    9-liter cases

  • Permit fee

    Cross-source verified

    $250

  • Reporting frequency

    Single source

    Quarterly

  • Sales tax collected by

    Single source

    Shipper

  • Reporting frequency threshold (gallons)

    Single source

    0

  • Age verification required

    Cross-source verified

    Yes

Sales-tax rate

Base state sales-tax rate

Single source

6%

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 2.5 — ABV bands withheld pending source verification
Excise rate basis
Per gallon
Excise rate per unit
$2.50
Federal basic permit required
No
Franchise tax required
No
Litter tax required
No
Monthly zero-sales report required
No
Economic nexus threshold
$100,000
Permit application form
Direct Wine Shipper (DWS)
Permit application URL
https://www.pa.gov/agencies/lcb/licensing/resources-for-licensees/how-to-become-a-direct-wine-shipper
Product registration required
No
Maximum local sales-tax add-on
2%
State sales-tax rate
6%
Single local use-tax rate option
No

Primary sources

3