Pennsylvania DTC compliance

Compliance reference

• permit_required

  Cross-source verified

  true

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: Pa. Stat. tit. 47, §4-488 Wine; requires direct wine shipper license Maximum Amount for Shipping: Up to 36 cases of up to nine liters per case in a calendar year of any wine. Direct Shipping License or Permit: (a) The shipment of wine to residents of this commonwealth shall be governed by this section. (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 36 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 21 years of age for such resident's personal use and not for resale. (c) Each month, the board shall publish on the internet a list of all classes, varieties and brands of wine available for sale in the Pennsylvania Liquor Stores. (c.1) Prior to issuing a direct wine shipper license, the board shall require an applicant to: (1) File an application with the board. (2) Pay a registration fee of $250. (3) Provide to the board a true copy of the applicant's current alcoholic beverage license issued by the board or another state or country. (4) Provide documentation which evidences that the applicant has obtained a sales tax license from the Department of Revenue. (5) Provide the board with any other information that the board deems necessary and appropriate. (d) A direct wine shipper shall do all of the following: (1) Deleted by 2016, June 8, P.L. 273, No. 39, §21, effective in 60 days [Aug. 8, 2016]. (2) Report to the board each year the total of wine shipped to residents of this Commonwealth in the preceding calendar year. (3) Permit the board, the enforcement bureau or the secretary of Revenue, or their designated representatives, to perform an audit of the direct wine shipper's records upon request. (4) Be deemed to have submitted to the jurisdiction of the board, any other state agency and the courts of this commonwealth for purposes of enforcement of this section and any related laws, rules or regulations. (5) Require proof of age of the recipient, in a manner or format approved by the board, before wine is shipped to a resident of this commonwealth. (6) Ensure that all boxes or exterior containers of wine shipped directly to a resident of this commonwealth are conspicuously labeled with the words “CONTAINS ALCOHOL: SIGNATURE OF PERSON 21 YEARS OF AGE OR OLDER REQUIRED FOR DELIVERY.” (7) Pay to the Department of Revenue all taxes due on sales to residents of this commonwealth. The amount of the taxes shall be calculated as if the sales were in this commonwealth at the locations where delivery was made. The wine delivered under this subsection shall be subject to only the following: (i) The sales and use tax imposed by section 202 and Article II-B of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971. (ii) The sales and use tax imposed by Article XXXI-B of the act of July 28, 1953 (P.L. 723, No. 230), known as the Second Class County Code. (iii) The sales and use tax imposed by the act of June 5, 1991 (P.L. 9, No. 6),3 known as the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. (iv) The wine excise tax imposed under subsection (j). (8) Annually renew its license by paying a renewal fee of $250. (e) Deleted by 2016, June 8, P.L. 273, No. 39, § 21, effective in 60 days [Aug. 8, 2016]. (f) Any person who resells wine obtained under this section commits a misdemeanor of the second degree. A person convicted of selling or offering to sell any wine in violation of this section shall, in addition to any other penalty prescribed by law, be sentenced to pay a fine of $4 per fluid ounce for each container of wine found on the premises where the sale was made or attempted. The amount of fine per container shall be based on the capacity of the container when full, whether or not it is full at the time of sale or attempted sale. All wine found on the premises shall be confiscated. The prohibition on reselling wine shall not apply to any entity who is licensed to resell wine and who acquires the wine from a limited winery licensed under §505.2.4 (g) The board may promulgate such rules and regulations as are necessary to implement and enforce the provisions of this section. (h) The board shall submit annual reports to the Appropriations Committee and the Law and Justice Committee of the Senate and to the Appropriations Committee and the Liquor Control Committee of the House of Representatives summarizing the number of direct shipper licenses issued by the board and the quantity of wine sold by direct wine shippers pursuant to this section. (i) Deleted by 2016, June 8, P.L. 273, No. 39, § 21, effective in 60 days [Aug. 8, 2016]. (j) A wine excise tax is imposed and assessed at the rate of $2.50 per gallon on all wine sold and delivered under this section. The tax shall be collected by the direct wine shipper from the purchaser and shall be paid to the department as provided under this section. Unless otherwise specified, the tax shall be assessed, collected and enforced by the department in the same manner as the tax under Article II of the Tax Reform Code of 1971. (k) Receipts from the tax under subsection (j) shall be deposited into the General Fund. Annually, the board shall allocate the amount of $1 million for the purpose of awarding grants under §488.1. (l) Delivery shall be by a licensed transporter for hire. The licensed transporter for hire shall: (1) keep records as required under §512 pertaining to the direct shipment of wine; and (2) permit the board and the enforcement bureau, or their designated representatives, to inspect the records under §513.

• permit_expiration_anchor

  Single source

  calendar_year_end

• shipment_report_frequency

  Preliminary

  quarterly

• volume_limit_value

  Cross-source verified

  36

• excise_tax_collected_by

  Preliminary

  shipper

• permit_expiration_date

  Preliminary

  12-31

• permit_term_years

  Cross-source verified

  1

• common_carrier_allowed

  Cross-source verified

  true

• direct_ship_allowed

  Preliminary

  true

• volume_limit_unit

  Preliminary

  cases_9l

• permit_fee_usd

  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

  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.