UT

Utah DTC compliance

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

Prohibited

DTC 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_allowed

    Cross-source verified

    false

  • sales_tax_collected_by

    Cross-source verified

    state_stores

  • permit_required

    Cross-source verified

    false

  • direct_ship_allowed

    Cross-source verified

    false

  • ncsl_statute_citation

    Preliminary

    Type of Alcohol and Whether License or Permit Required: Utah Code Ann. §32B-2-701 et seq. Wine (1) The department shall establish and administer a wine subscription program as described in this part. (2) The subscription program shall permit an individual to subscribe to a wine subscription that a wine subscription business sells or offers for sale by: (a) enrolling in the wine subscription program in a manner the department prescribes; (b) authorizing the department to purchase the wine subscription in the individual's name; (c) paying the department, in a manner the department prescribes: (i) the price of the wine subscription; (ii) in addition to any tax, the markup described in §32B-2-304(4); and (iii) a fee the department charges in accordance with §32B-2-703(1); and (d) designating the state store or package agency at which the individual would prefer to collect the wine. (3) The department shall: (a) designate by contract with a wine subscription business the department warehouse to which the wine subscription business ships or transports wine under the subscription program; (b) deliver wine purchased through the subscription program to the appropriate state store or package agency; and (c) notify a subscriber when wine purchased through the subscription program is ready for the subscriber to collect from the state store or package agency described in Subsection (3)(b).

Sales-tax rate

Base state sales-tax rate

Cross-source verified

4.85%

Confirmed across ≥2 independent governmental/industry sources.

Rate facts

Data coming soon. Sales and excise rates, volume limits, and reporting cadences will appear here as we add them.

Primary sources

3