UT

Utah DTC compliance

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

Prohibited

DTC wine shipping is prohibited in Utah today.

Statute

“It is unlawful for a person in the business of selling liquor, a manufacturer, a supplier, an importer of liquor”

https://le.utah.gov/xcode/Title32B/Chapter4/32B-4-S401.html

Compliance reference

  • Common carrier delivery allowed

    Single source

    No

  • Sales tax collected by

    Single source

    State stores

  • Permit required

    Cross-source verified

    No

  • Direct shipping allowed

    Single source

    No

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This UT reference text was published 2021-10-15, before the 2024-01-01 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields.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.

Sales-tax rate

Base state sales-tax rate

Cross-source verified

4.85%

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
—
Excise rate basis
—
Excise rate per unit
—
Federal basic permit required
—
Franchise tax required
—
Litter tax required
—
Monthly zero-sales report required
No
Economic nexus threshold
$100,000
Permit application form
—
Permit application URL
—
Product registration required
Yes
Maximum local sales-tax add-on
2.85%
State sales-tax rate
4.85%
Single local use-tax rate option
—

Primary sources

3