PA
Pennsylvania DTC compliance
Registration, tax, and operational requirements for shipping wine direct-to-consumer in Pennsylvania. Every rule traces to a primary source.
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 verifiedYes
Volume limit basis
PreliminaryPer 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2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields.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
PreliminaryQuarterly
Volume limit
Cross-source verified36
Permit expiration anchor
Single sourceCalendar year end
Excise tax collected by
PreliminaryShipper
Permit expiration date
Preliminary12-31
Permit term
Cross-source verified1 year
Common carrier delivery allowed
Cross-source verifiedYes
Direct shipping allowed
PreliminaryYes
Volume limit unit
Preliminary9-liter cases
Permit fee
Cross-source verified$250
Reporting frequency
Single sourceQuarterly
Sales tax collected by
Single sourceShipper
Reporting frequency threshold (gallons)
Single source0
Age verification required
Cross-source verifiedYes
Sales-tax rate
Base state sales-tax rate
Single source6%
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- legis.state.pa.us · PACitation sourceSource authority: Statute9 citations from this source
- pa.gov · PACitation sourceSource authority: Agency guidance6 citations from this source
- wineinstitute.org · PACitation sourceSource authority: Trade association25 citations from this source