WY

Wyoming DTC compliance

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

Permitted

DTC is permitted in Wyoming today.

Statute

Obtain from the liquor division an out-of-state shipper's license

https://wyoleg.gov/statutes/compress/title12.pdf

Compliance reference

  • permit_expiration_date

    Preliminary

    06-30

  • excise_tax_collected_by

    Single source

    shipper

  • reporting_frequency_threshold_gallons

    Single source

    0

  • direct_ship_allowed

    Preliminary

    true

  • volume_limit_value

    Single source

    12

  • volume_limit_basis

    Preliminary

    per_consumer_per_year

  • volume_limit_unit

    Preliminary

    cases_9l

  • ncsl_statute_citation

    Preliminary

    Type of Alcohol and Whether License or Permit Required: Wyo. Stat. §12-2-204 Wine; requires out-of-state shipper’s license Maximum Amount for Shipping: No more than a total of 108 liters of manufactured wine directly to any one household in this state in any 12-month period. Direct Shipping License or Permit: Wyo. Stat. §12-2-204 (a) Notwithstanding any law, rule or regulation to the contrary, any person currently licensed in its state of domicile as an alcoholic liquor or malt beverage manufacturer, importer, wholesaler or retailer who obtains an out-of-state shipper's license, as provided in this section, may ship no more than a total of 108 liters of manufactured wine directly to any one household in this state in any 12-month period. (b) Notwithstanding any law, rule or regulation to the contrary, any person currently licensed in its state of domicile as an alcoholic liquor or malt beverage manufacturer, importer, wholesaler or retailer who obtains an out-of-state shipper's license, as provided in this section, may ship to any Wyoming retail establishment which holds a liquor license in this state or any household in this state any manufactured wine which is not listed with the liquor division as part of its inventory and distribution operation. (c) Before sending any shipment to a household or to a licensed retailer in this state, the out-of-state shipper shall: (i) File an application with the liquor division of the department of revenue; (ii) Pay a license fee of $50 to the liquor division; (iii) Provide a true copy of its current alcoholic liquor or malt beverage license issued in its state of domicile to the liquor division; (iv) Provide such other information as may be required by the liquor division; and (v) Obtain from the liquor division an out-of-state shipper's license, after the division conducts such investigation as it deems necessary. (d) Any out-of-state shippers licensed pursuant to this section shall: (i) Not ship more than a total of 36 liters of manufactured wine to any one household in this state during any 12-month period. In the event any out-of-state shipper ships more than 90 liters of any particular manufactured wine to any combination of households or licensed retailers in this state, the out-of-state shipper shall offer to sell the manufactured wine to the liquor division at wholesale prices; (ii) Ship manufactured wine only to an individual who is at least 21 years of age for such individual's personal use and not for resale. No out-of-state shipper shall ship any malt beverage or spirituous liquor to any person in this state. No out-of-state shipper shall ship any malt beverage or spirituous liquor to any retail establishment which holds a liquor license in this state; (iii) Ensure that all shipping containers of manufactured wine shipped pursuant to this section are conspicuously labeled with the words: "CONTAINS ALCOHOLIC BEVERAGES. ADULT (OVER 21) SIGNATURE REQUIRED FOR DELIVERY"; (iv) Ensure that all shipments into this state are made by a duly licensed carrier and further ensure that such carriers comply with the requirement to obtain an adult signature; (v) Remit a tax of 12% of the retail price for each shipment of manufactured wine to the liquor division. Each out-of-state shipper shall file a monthly report with the liquor division and include a copy of the invoice for each shipment of manufactured wine and remit any tax due. The report shall be filed with the liquor division not later than the tenth of the month following the month in which the shipment was made. Any report filed late with the liquor division shall be subject to a late filing fee of $25; (vi) Maintain records for at least three years as will permit the liquor division to ascertain the truthfulness of the information filed and permit the division to perform an audit of the licensee's records upon reasonable request; and (vii) Be deemed to have consented to the personal jurisdiction of the liquor division or any other state agency and the courts of this state concerning enforcement of this section and any related laws, rules or regulations. (e) The out-of-state shipper shall annually renew its license with the liquor division by paying a renewal fee of $50, providing a true copy of its current alcoholic liquor or malt beverage license issued in its state of domicile, and further providing other information as may be required. (f) Any person who makes, participates in, transports, imports or receives a shipment in violation of this section is guilty of a misdemeanor. Each shipment shall constitute a separate offense. Where the person holds an out-of-state shipper's license, license suspension or revocation may be in addition to or in lieu of the foregoing penalties. Type of Alcohol and Whether License or Permit Required: Wyo. Stat. §12-4-414 Wine; requires winery permit Maximum Amount for Shipping: No more than a total of 108 liters of its manufactured wine to any one household in this state during any 12 month period Direct Shipping License or Permit: Wyo. Stat. §12-4-414 (e) Notwithstanding paragraph (b)(ii) of this section and W.S. 12-5-201, any person holding a winery permit as provided by this section, may sell and ship its manufactured wine which is not listed with the liquor division as part of its inventory and distribution operation to any Wyoming retail establishment which holds a liquor license in this state. (f) Any licensed winery holding a winery permit pursuant to this section shall: (i) Not ship more than a total of 108 liters of its manufactured wine to any one household in this state during any 12 month period; (ii) Offer to sell its manufactured wine to the liquor division at wholesale prices if the winery ships more than 90 liters total of any of its manufactured wine to any combination of households or licensed retailers in this state; (iii) Ship its manufactured wine only to individuals who are at least 21 years of age for such individual's personal use and not for resale; (iv) Ensure that all shipping containers of manufactured wine shipped pursuant to this section are conspicuously labeled with the words: “CONTAINS ALCOHOLIC BEVERAGES. ADULT (OVER 21) SIGNATURE REQUIRED FOR DELIVERY”; (v) Ensure that all of its shipments within this state are made by a duly licensed carrier and further ensure that such carriers comply with the requirement to obtain an adult signature; (vi) File a monthly report of wines shipped out of state on a form provided by the liquor division and include a copy of the invoice for each shipment of their own manufactured wine subject to the following: (A) The report shall be filed with the liquor division not later than the 10th day of each month following the month in which the shipment was made; (B) Any report filed late with the liquor division shall be subject to a late filing fee of $25. (vii) Maintain records for at least three years that will permit the liquor division to ascertain the truthfulness of the information filed and permit the division to perform an audit of the licensee's records upon reasonable request.

  • permit_expiration_anchor

    Single source

    fiscal_year_end

  • age_verification_required

    Single source

    true

  • permit_term_years

    Single source

    1

  • sales_tax_collected_by

    Single source

    shipper

  • common_carrier_allowed

    Single source

    true

  • permit_required

    Cross-source verified

    true

  • permit_fee_usd

    Cross-source verified

    50

  • reporting_frequency

    Cross-source verified

    monthly

Rate facts

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

Primary sources

3