TX

Texas DTC compliance

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

Permitted

DTC wine shipping is permitted in Texas today.

Statute

“Wineries outside of Texas need an Out-of-State Winery Direct Shipper’s Permit (DS) to ship their product directly to consumers 21 or older anywhere in the state.”

https://www.tabc.texas.gov/texas-alcohol-laws-regulations/wine-shipping/

Compliance reference

  • Volume limit unit

    Preliminary

    Gallons

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Volume limit

    Cross-source verified

    36

  • Reporting frequency

    Cross-source verified

    Monthly

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

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before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields.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

  • Reporting frequency threshold (gallons)

    Cross-source verified

    5,000

  • Sales tax collected by

    Cross-source verified

    Shipper

  • Permit expiration anchor

    Single source

    Anniversary

  • Permit term

    Cross-source verified

    2 years

  • Common carrier delivery allowed

    Cross-source verified

    Yes

  • Permit required

    Cross-source verified

    Yes

  • Excise tax collected by

    Preliminary

    Shipper

  • Permit fee

    Single source

    $500

  • Direct shipping allowed

    Preliminary

    Yes

  • Age verification required

    Single source

    Yes

Sales-tax rate

Base state sales-tax rate

Cross-source verified

6.25%

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
ABV 0–14%: rate 0.204; ABV 14–24%: rate 0.408
Excise rate basis
Per gallon
Excise rate per unit
$0.204
Federal basic permit required
Yes
Franchise tax required
Yes
Litter tax required
No
Monthly zero-sales report required
Yes
Economic nexus threshold
$500,000
Permit application form
DS
Permit application URL
https://www.tabc.texas.gov/services/tabc-licenses-permits/new-tabc-licenses-permits/
Product registration required
No
Maximum local sales-tax add-on
2%
State sales-tax rate
6.25%
Single local use-tax rate option
Yes

Primary sources

3