Texas DTC compliance

Compliance reference

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• reporting_frequency

  Cross-source verified

  monthly

• volume_limit_value

  Cross-source verified

  36

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: Tex. Alcoholic Beverage Code Ann. §16.09 Wine; requires winery permit Maximum Amount for Shipping: Cannot exceed nine gallons of wine within any calendar month or more than 36 gallons of wine within any 12-month period. Direct Shipping License or Permit: Tex. Alcoholic Beverage Code Ann. §16.09 (a) The holder of a winery permit may ship wine to the ultimate consumer, including ultimate consumers located in dry areas. Delivery must be by the holder of a carrier permit. (b) All wine shipped to an ultimate consumer by the holder of a winery permit must be in a package that is clearly and conspicuously labeled showing that: (1) the package contains wine; and (2) the package may be delivered only to a person described in Subsection (c). (c) Wine shipped by the holder of a winery permit may not be delivered to any person other than: (1) the person who purchased the wine; (2) a recipient designated in advance by such purchaser; or (3) a person at the delivery address who is age 21 or over. (d) Wine may be delivered only to a person who is age 21 or over after the person accepting the package: (1) presents valid proof of identity and age; and (2) personally signs a receipt acknowledging delivery of the package. (e) The holder of a winery permit may not: (1) sell or ship wine to a minor; (2) deliver wine to a consumer using a carrier that does not hold a carrier ’s permit under this code; or (3) deliver to the same consumer in this state more than nine gallons of wine within any calendar month or more than 36 gallons of wine within any 12-month period. Type of Alcohol and Whether License or Permit Required: Tex. Alcoholic Beverage Code Ann. §54.01 et seq. Maximum Amount for Shipping: May not deliver to the same consumer in this state more than nine gallons of wine within any calendar month or more than 36 gallons of wine within any 12-month period; or sell to ultimate consumers more than 35,000 gallons of wine annually. Direct Shipping License or Permit: Tex. Alcoholic Beverage Code Ann. §54.01 The holder of an out-of-state winery direct shipper's permit may sell and deliver wine that is produced or bottled by the permittee to an ultimate consumer located in the state of Texas. Delivery must be by the holder of a carrier permit. Tex. Alcoholic Beverage Code Ann. §54.02 The holder of an out-of-state winery direct shipper's permit may not: (1) sell or ship wine to a minor; (2) deliver wine to a consumer using a carrier that does not hold a carrier's permit under this code; (3) deliver to the same consumer in this state more than nine gallons of wine within any calendar month or more than 36 gallons of wine within any 12-month period; or (4) sell to ultimate consumers more than 35,000 gallons of wine annually. Tex. Alcoholic Beverage Code Ann. §54.03 An out-of-state winery direct shipper's permit may only be issued to a person who: (1) does not hold a winery permit in the state of Texas; (2) operates a winery located in the United States and holds all state and federal permits necessary to operate the winery, including the federal winemaker's and blender's basic permit; (3) holds a Texas sales tax permit; (4) expressly submits to personal jurisdiction in Texas state and federal courts and expressly submits to venue in Travis County, Texas, as proper venue for any proceedings that may be initiated by or against the commission; and (5) does not directly or indirectly have any financial interest in a Texas wholesaler or retailer as those terms are used in §102.01. Tex. Alcoholic Beverage Code Ann. §54.04 The annual state fee for an out-of-state winery direct shipper's permit is $75. Tex. Alcoholic Beverage Code Ann. §54.05 (a) All wine sold or shipped by the holder of an out-of-state winery direct shipper's permit must be in a package that is clearly and conspicuously labeled showing that: (1) the package contains wine; and (2) the package may only be delivered to a person described in Subsection (b). (b) Wine sold or shipped by a holder of an out-of-state winery direct shipper's permit may not be delivered to any person other than: (1) the person who purchased the wine; (2) a recipient designated in advance by such purchaser; or (3) a person at the delivery address who is age 21 or over. (c) Wine may be delivered only to a person who is age 21 or over after the person accepting the package: (1) presents valid proof of identity and age; and (2) personally signs a receipt acknowledging delivery of the package. Tex. Alcoholic Beverage Code Ann. §54.06 (a) The holder of an out-of-state winery direct shipper's permit shall maintain records of all sales and deliveries made under the permit. (b) The holder of an out-of-state winery direct shipper's permit shall maintain complete sales and delivery records for all sales and deliveries made under the permit for at least five years from the date of sale. These records shall be made available upon request for inspection by the commission or any other appropriate state agency. (c) The commission shall establish rules requiring the holder of an out-of-state winery direct shipper's permit to periodically file reports providing the commission with such information as the commission may determine is needed to more efficiently and effectively enforce the state laws applicable to the permit holder. Tex. Alcoholic Beverage Code Ann. §54.07 (a) Sales made by the holder of an out-of-state winery direct shipper's permit shall be deemed to have been made in the state of Texas for delivery in the state of Texas. (b) The holder of an out-of-state winery direct shipper's permit shall be responsible for paying the following state taxes related to sales and deliveries made under this chapter: (1) excise taxes on the wine sold, payable at the same rate and in the same manner as if the permittee were a Texas winery located in Texas; and (2) state sales and use taxes all payable at the same rate and in the same manner as if the permittee were a Texas winery located in Texas. (c) An ultimate consumer who purchases wine from the holder of an out-of-state winery direct shipper's permit under this chapter shall be considered to be purchasing the wine from a Texas permittee and shall not be charged the administrative fee for personal imports set forth in §107.07. Tex. Alcoholic Beverage Code Ann. §54.08 A consumer purchasing wine from the holder of an out-of-state winery direct shipper's permit may not resell the wine, and any such wine that is resold is an illicit beverage as defined in §1.04(4). Tex. Alcoholic Beverage Code Ann. §54.09 Wine shipped under this chapter may be delivered to persons located in a dry area. Tex. Alcoholic Beverage Code Ann. §54.10 If the holder of an out-of-state winery direct shipper's permit has satisfied all federal label approval requirements for a particular brand of wine, then no further label approval shall be required by the commission. Tex. Alcoholic Beverage Code Ann. §54.11 The commission shall adopt rules and forms necessary to implement this chapter. Tex. Alcoholic Beverage Code Ann. §54.12 Any person who does not hold an out-of-state winery direct shipper's permit who sells and ships alcohol from outside of Texas to an ultimate consumer in Texas commits on first offense a Class B misdemeanor, on second offense a Class A misdemeanor, and on third offense a state jail felony.

• reporting_frequency_threshold_gallons

  Cross-source verified

  5000

• sales_tax_collected_by

  Cross-source verified

  shipper

• permit_expiration_anchor

  Single source

  anniversary

• permit_term_years

  Cross-source verified

  2

• common_carrier_allowed

  Cross-source verified

  true

• permit_required

  Cross-source verified

  true

• volume_limit_unit

  Preliminary

  gallons

• excise_tax_collected_by

  Preliminary

  shipper

• permit_fee_usd

  Single source

  500

• direct_ship_allowed

  Preliminary

  true

• age_verification_required

  Single source

  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.