VA
Virginia DTC compliance
Registration, tax, and operational requirements for shipping wine direct-to-consumer in Virginia. Every rule traces to a primary source.
DTC wine shipping is permitted in Virginia today.
Statute
“Any winery or farm winery located within or outside the Commonwealth may apply to the Board for issuance of a wine and beer shipper's license that shall authorize the shipment of brands of wine and farm wine identified in such application. ”
https://law.lis.virginia.gov/vacode/title4.1/chapter2/section4.1-209.1/
Compliance reference
Permit required
Cross-source verifiedYes
Permit fee
Cross-source verified$230
Excise tax collected by
PreliminaryShipper
Volume limit unit
Preliminary9-liter cases
Volume limit
Cross-source verified2
Common carrier delivery allowed
Cross-source verifiedYes
Direct shipping allowed
PreliminaryYes
Statute citation (NCSL)
Withheld, older than the rules it backs
This VA 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2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields.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.
Permit term
Single source1 year
Volume limit basis
PreliminaryPer consumer per year
Reporting frequency threshold (gallons)
Single source0
Sales tax collected by
Cross-source verifiedShipper
Age verification required
Cross-source verifiedYes
Reporting frequency
Cross-source verifiedMonthly
Permit expiration anchor
Single sourceAnniversary
Sales-tax rate
Base state sales-tax rate
Preliminary5.3%
Not yet cross-source confirmed.
Rate facts
- Bond amount (maximum)
- —
- Bond amount (minimum)
- —
- Bond basis formula
- —
- Bond required
- No
- Excise rate by alcohol class
- ABV over 0%: rate 1.51
- Excise rate basis
- Per gallon
- Excise rate per unit
- $1.51
- Federal basic permit required
- Yes
- Franchise tax required
- —
- Litter tax required
- No
- Monthly zero-sales report required
- —
- Economic nexus threshold
- $100,000
- Permit application form
- —
- Permit application URL
- https://www.abc.virginia.gov/licenses/get-a-license/definitions/shipper
- Product registration required
- Yes
- Maximum local sales-tax add-on
- —
- State sales-tax rate
- 5.3%
- Single local use-tax rate option
- No
Primary sources
3- law.lis.virginia.gov · VACitation sourceSource authority: Statute7 citations from this source
- law.lis.virginia.gov · VACitation sourceSource authority: Statute2 citations from this source
- tax.virginia.gov · VACitation sourceSource authority: Agency guidance