Navigate the complexities of wine distribution with our curated guide to state-specific requirements. Select a state below to view rules for licensing, product registration, and tax filings.
And don’t forget Sovos ShipCompliant offers solutions to help, with a cloud-based, easy-to-use platform for your license management, product registration, product handling and state filing needs—as well as complete and up-to-date state rules guidance in all ShipCompliant products. You can request a demo any time.
*State-specific content was last reviewed and is accurate as of 1/1/2026.
Alabama
How is wine defined?
28-3-1(36) WINE. All beverages made from the fermentation of fruits, berries, or grapes, with or without added spirits, and produced in accordance with the laws and regulations of the United States, containing not more than 24 percent alcohol by volume, and shall include all sparkling wines, carbonated wines, special natural wines, rectified wines, vermouths, vinous beverages, vinous liquors, and like products, including restored or unrestored pure condensed juice.
Only for wines with an ABV exceeding 16.5%.
No
Yes
Alaska
How is wine defined?
No special definition for “wine” is present in Alaska’s statutes; such products are included in the general definition of “alcoholic beverage” as any product intended for human consumption with an ABV of more than .5%.
No
No
Yes
No license required to sell to licensed wholesalers
n/a
No
No
No
No
No
No
No
Maximum of 3 liters, only of brands the retailer has not purchased in last 12 months
No
Yes – supplier must certify to wholesaler they are the primary supplier
No specific provisions noted; but only wholesalers may deliver to retail establishments
$2.50 per gallon
No
No
Arizona
How is wine defined?
ARS 4-101(38) “Wine” means the product obtained by the fermentation of grapes, other agricultural products containing natural or added sugar or cider or any such alcoholic beverage fortified with grape brandy and containing not more than twenty-four percent of alcohol by volume
No
No
Yes
A Type “2” Out-of-State Producer license; for wineries producing more than 200 gallons but less than 40,000 gallons annually, a 2W Farm Winery license is also available with additional privileges
Type 2: $350 initial, $120 renewal; Type 2W: $200 initial, $170 renewal
No
No
No
No
No
No
No
Maximum of 3 liters, only of brands the retailer has not purchased in last 12 months
No
Yes – supplier must certify to wholesaler they are the primary supplier
Yes – deliveries must be unloaded and remain at wholesaler’s premises for at least 24 hours
$0.84 per gallon on all wine
No
No, though the Arizona Department of Revenue can require suppliers to provide copies of their invoices upon request
Arkansas
How is wine defined?
Arkansas ABCD Regulations: Section 1.18 “Vinous” means the fermented juices of fruits containing more than five percent (5%) and not more than twenty-one percent (21%) alcohol by weight. 1.9 “Light Wine” means the fermented juices of grapes, berries, or fruits and any other mixture containing the fermented juices of grapes, berries, or fruits, having an alcoholic content of between one-half of one percent (0.5%) and five percent (5%) alcohol by weight.
No
No
Yes, but only if purchased while customer is on winery’s premises
Out of State Supplier Permit; wineries producing less than 250,000 gallons annually may also apply for a Small Farm Winery permit, which grants additional privileges
$50
No
No
Yes – Label
No
Yes
Yes – a wholesaler designated to distribute a brand will be the exclusive distributor of that brand in the entire state
Maximum of 3 liters per brand, only to a retailer who has not purchased that brand before
Yes — a supplier may not change the wholesaler registered to distribute a brand label without proving good cause
No
No specific provisions noted; but only wholesalers may deliver to retail establishments
$0.75 per gallon of wine; $0.25 per gallon of light wine
No
Yes – monthly, send invoice information to Miscellaneous Tax Section
California
How is wine defined?
BPC – § 23007. “Wine” means the product obtained from normal alcoholic fermentation of the juice of sound ripe grapes or other agricultural products containing natural or added sugar or any such alcoholic beverage to which is added grape brandy, fruit brandy, or spirits of wine, which is distilled from the particular agricultural product or products of which the wine is made and other rectified wine products and by whatever name and which does not contain more than 15 percent added flavoring, coloring, and blending material and which contains not more than 24 percent of alcohol by volume, and includes vermouth and sake, known as Japanese rice wine.
No
Only licensed instate manufacturers and winegrowers may sell directly to California retailers
Yes
None; however, while non-local wineries are not required to be licensed to have their products sold in the state, only parties licensed to import wine into California may actually bring it in
n/a
No
No
No
No
No
No
No
Maximum of 1 liters per brand, only to a retailer who has not purchased that brand before; all samples must be clearly labeled
No
No
No
$0.20 per gallon; $0.30 per gallon of sparkling wine
No
No
Colorado
How is wine defined?
12-47-103 (39) “Vinous liquors” means wine and fortified wines that contain not less than one-half of one percent and not more than twenty-one percent alcohol by volume and shall be construed to mean an alcohol beverage obtained by the fermentation of the natural sugar contents of fruits or other agricultural products containing sugar.
No
No
Yes
Importer's License (Vinous & Spiritous Liquor)
$300
No
No
Yes – Brand
No
No
No
No
Retailers may be provided with no more than 3 liters of a particular brand; but such sampling must be made with the wholesaler present and with no condition that the sampling lead to a purchase by the retailers
No
Yes - Colorado prohibits any importation of alcohol from any unlicensed importer or any licensee other than the primary source of the supply in the United States, unless said licensee provides proof being the sole source of supply in Colorado
Yes - deliveries must come to rest at wholesaler's instate location
$0.0833 per liter
No
No
Connecticut
How is wine defined?
30-1(19) “Wine” means any alcoholic beverage obtained by the fermentation of the natural sugar content of fruits, such as grapes or apples or other agricultural products, containing sugar, including fortified wines such as port, sherry and champagne.
No
Yes; but only for licensed wineries producing not more than 100,000 gallons of wine per year
Yes
Out of State Shipper’s Permit for Alcoholic Liquor (all products); or Out-of-State Winery Shipper’s Permit for Wine (Wine only)
Permit for Alcoholic Liquor: $1350 initial, $1250 renewal; Permit for Wine: $415 initial, $315 renewal
No
No
Yes – Brand
Yes – prices must be listed monthly with the DCP
Yes
Yes
No – while wholesalers may only distribute within their designated territory, suppliers may designate multiple distributors in a given territory
Maximum of 1 liter per brand, only to a party authorized to purchase alcohol from a supplier and who has not sold the brand within the previous 12 month
Yes
Yes – if the registrant of a brand label is not the manufacturer, they must include an authorization letter to sell the brand from the manufacturer
Yes – products must be inventoried by the wholesaler before they can deliver them to a retailer
$0.79 per gallon of still wine with an ABV no greater than 21%; $1.98 per gallon of all sparkling wine and still wine with an ABV greater than 21%; Small Farm Wineries (who produce no more than 55,000 gallons annually) pay a lesser tax of $0.20 per gallon
No
Yes – monthly, the AU-933 Report of Shipments
Delaware
How is wine defined?
4-101 (51) ”Wine” means any beverage containing more than 1/2 of 1% ethyl alcohol by volume obtained by the fermentation of the natural contents of fruits, vegetables or other products and other vinous liquors, and also includes such beverages when fortified by the addition of alcohol or spirits as defined in this section.
No
No
Yes — onsite orders only under certain conditions; otherwise all sales into Delaware must go through a local wholesaler
Out-of-State Supplier License
$100 if “limited” (shipping 200 or less cases annually); $1000 if “unlimited” (shipping more than 200 cases per year)
Yes
No
No
Yes
No
No
3 gallon maximum of all products for tax-free samples; must be labelled as “SAMPLE FOR TASTING — NOT FOR SALE”
Yes
Yes – required by ruling of ABC
Yes – products must be unloaded and physically stored at wholesaler’s warehouse for 18 hours minimum
$1.63 per gallon
No
Yes — Supplier Report
D.C. (District of Columbia)
How is wine defined?
25-101 (56) “Wine” means an alcoholic beverage containing not more than 15% alcohol by volume obtained by the fermentation of the natural sugar content of fruits or other agricultural products containing sugar whether or not other ingredients are added.
No
Yes – but only to holders of an “Importation Permit” where the ABRA has been satisfied that the brands being distributed are not available to that permit holder from another licensee based in the District
Yes
None; however, while non-local wineries are not required to be licensed to have their products sold in the District, only parties licensed to import wine into the District may actually bring it in
n/a
No
No
No
No
No
No
No
Maximum of 3 liters per brand, only to a retailer who has not purchased that brand before
No
Yes – D.C. distributors may only purchase products from the primary American source
No
$0.30 per gallon of still wine with an ABV no more than 14%; $0.40 per gallon of still wine with an ABV greater than 14%; $0.45 per gallon of all sparkling wine
No
No
Florida
How is wine defined?
564.01 (1) “Wine” means all beverages made from fresh fruits, berries, or grapes, either by natural fermentation or by natural fermentation with brandy added, in the manner required by the laws and regulations of the United States, and includes all sparkling wines, champagnes, combination of the aforesaid beverages, sake, vermouths, and like products. Sugar, flavors, and coloring materials may be added to wine to make it conform to the consumer’s taste, except that the ultimate flavor or the color of the product may not be altered to imitate a beverage other than wine or to change the character of the wine.
No
No
Yes
Primary American Source of Supply
$15 per individual COLA that the party will register for sale in Florida per year
No
No
Yes – each COLA
No; price postings are made by Florida wholesalers
No
No
No
Maximum of 3 liters per brand, only to a retailer who has not purchased that brand before
No
Yes
Yes – products may be delivered only to a licensed Florida manufacturer, distributor, or exporter
$2.25 per gallon of still wine with an ABV no greater than 17.258%; $3.00 per gallon of still wine with an ABV greater than 17.259%; $3.50 per gallon of all sparkling wine
No
Yes – monthly, 4000A-125-2 Wine Shipments Return
Georgia
How is wine defined?
3-1-2 (24) “Wine” means any alcoholic beverage containing not more than 24 percent alcohol by volume made from fruits, berries, or grapes either by natural fermentation or by natural fermentation with brandy added. The term includes, but is not limited to, all sparkling wines, champagnes, combinations of such beverages, vermouths, special natural wines, rectified wines, and like products. The term does not include cooking wine mixed with salt or other ingredients so as to render it unfit for human consumption as a beverage. A liquid shall first be deemed to be a wine at that point in the manufacturing process when it conforms to the definition of wine contained in this Code section.
No
No
Yes
Out-of-State Winery or Farm Winery License (farm wineries must meet certain agricultural production limits in order get that license)
$1,000 per year for a Winery license; $150 annually for a Farm Winery license; for new licenses, an initial $100 fee also appies
Yes – a $5,000 corporate bond is required, filed on form ATT-108
Yes – salespersons operating in the state must be licensed by the Georgia ABC, there is no fee
Yes – each COLA
No
Agreements with the state?
Yes
Assignments with the state?
Yes
Yes
Only licensed Representatives may provide retailers with samples
Yes
No – but if you are not the brand owner, a letter of authority is required to register brand
Yes
$2.53 per gallon of all wines with an ABV greater than 14%; $1.51 per gallon of all wines with an ABV of 14% or less
No
Yes – ATT-112 Report of Wine Shipments
Hawaii
How is wine defined?
281-1 “Wine” means any wine coming within the definition of wine contained in the United States Revenue Act of 1918 (Act of February 24, 1919), and includes sake.
No
No
Yes
None required
n/a
No
No
Not required — Honolulu county appreciates being notified of new products, though
No
No
No
No
Maximum of 3 liters, only of brands the retailer has not purchased in last 12 months
No
Yes – importing licensees may only purchase or receive wine from the primary source of supply
Yes – all products must be delivered to a Hawaii wholesaler’s warehouse and held there for at least 48 hours
$1.38 per gallon of all still wine; $2.12 per gallon of all sparkling wine
No
No
Idaho
How is wine defined?
23-1303(1) (a) “Dessert wine” means only those wines that contain more than sixteen percent (16%) alcohol by volume, but do not exceed twenty-four percent (24%) alcohol by volume. Dessert wine as defined herein shall not be deemed to be a spirit based beverage for the purposes of paragraph (g) of this subsection. (k) “Table wine” shall mean any alcoholic beverage containing not more than sixteen percent (16%) alcohol by volume obtained by the fermentation of the natural sugar content of fruits or other agricultural products containing sugar whether or not other ingredients are added.
Only for wines with an ABV exceeding 16%
No
Yes
None required; but before shipping into the state, suppliers must send an appointment letter to the ABC detailing their Idaho wholesaler(s), including their assigned territories.
n/a
No
No
No
No
Yes
No
No
For wines with an ABV of less than 16%, only one container, of no more than 64 oz in size, of a product not currently sold by the retailer may be given for sampling purposes only; must be clearly marked as “Not for Sale – For Sampling Purposes Only”
Yes
No
Yes – wholesalers may only sell and distribute wines that have been unloaded, stored, and maintained in their warehouse
$0.45 per gallon
No
No
Illinois
How is wine defined?
5/1-3.03 “Wine” means any alcoholic beverage obtained by the fermentation of the natural contents of fruits, or vegetables, containing sugar, including such beverages when fortified by the addition of alcohol or spirits, as above defined.
No
Only permitted to holders of a valid Wine Shipper’s license that do not produce more than 25,000 gallons of wine annually solely or combined in affiliation with any other group, and does not sell more than 5,000 gallons to retailers annually
Yes
Non-resident dealer
$1,500 for licensees producing 500,000 or more gallons per year; $350 for licensees producing less than 500,000 gallons per year; renewals get a discounted fee if processed online
No
Yes; any agents who contact retailers in the state on behalf of a supplier must register for no fee with the ILCC
Yes – each COLA
No
Yes
Yes
No
Maximum of 3 liters, only of brands the retailer has not purchased in last 12 months
No, but when terminating an agreeement, the supplier must file a “Withdrawal of Registration” form with all parties involved.
Yes – wholesalers may only purhcase or receive wine from the primary source of supply
Yes
$1.39 per gallon of all wines with an ABV less than 20%; $8.55 per gallon of all wines with an ABV of 20% or more
No
Yes – RL-26-L Out-of-State Seller’s Shipment Report
Indiana
How is wine defined?
7.1-1-3-49 The term “wine” means an alcoholic beverage obtained by the fermentation of the natural sugar content of fruit, fruit juice, or other agricultural products containing sugar, including necessary additions to correct defects due to climatic, saccharine, and seasonal conditions, and also the alcoholic fortification of the beverage. The term includes hard cider, except for alcoholic beverage tax purposes. The term does not mean an alcoholic beverage that contains twenty-one percent (21%), or more, of absolute alcohol reckoned by volume.
No
No
Yes
Primary Source Supplier registration is required, and must be renewed annually
$0
No
Yes – at least one Salesperson must be registered in the state, fee is $20 every 2 years
No
No
Yes – include with initial license application
No
No
Maximum of 3 liters, only of brands the retailer has not purchased in last 12 months
Yes
Yes
Yes
$0.47 per gallon
No
Yes – monthly Primary Source Suppliers Report
Iowa
How is wine defined?
123.3.47 “Wine’ means any beverage containing more than five percent of alcohol by weight but not more than seventeen percent of alcohol by weight or twenty-one and twenty-five hundredths percent of alcohol by volume obtained by the fermentation of the natural sugar contents of fruits or other agricultural products but excluding any product containing alcohol derived from malt or by the distillation process from grain, cereal, molasses, or cactus
Only for wines with an ABV greater than 21.25%
No
Yes
Vintner’s Certificate of Compliance
$100
No
Yes
Yes – per brand
Yes
Yes – include with initial license application
Yes
No
Maximum of 3 liters, only of brands the retailer has not purchased in last 12 months
No
No
Yes – products must “come to rest” at an Iowa-based warehouse
$1.75 per gallon
No
Yes – Monthly CV-1 & CV-2 Report of Wine
Kansas
How is wine defined?
41/102 (ii) ”Wine” means any alcoholic beverage obtained by the normal alcoholic fermentation of the juice of sound, ripe grapes, fruits, berries or other agricultural products, including such beverages containing added alcohol or spirits or containing sugar added for the purpose of correcting natural deficiencies. The term “wine” shall include hard cider and any other product that is commonly known as a subset of wine.
No
No
Yes
Supplier Permit
$25
No
No
Yes – each COLA
Yes
Yes
Yes
No
Maximum of 3 liters, only of brands the retailer has not purchased in last 12 months
Yes
Yes – Kansas wholesalers may only receive wine from the primary source or other Kansas wholesalers
Yes
$0.30 per gallon of all wine with an ABV of 16% or less; $0.75 per gallon on all wine with an ABV greater than 16%
No
Yes – monthly ABC-1003 Report of Shipments to Distributors
Kentucky
How is wine defined?
241.010 (72) “Wine” means the product of the normal alcoholic fermentation of the juices of fruits, with the usual processes of manufacture and normal additions, and includes champagne and sparkling and fortified wine of an alcoholic content not to exceed twenty-four percent (24%) by volume. It includes sake, cider, hard cider, and perry cider and also includes preparations or mixtures vended in retail containers if these preparations or mixtures contain not more than fifteen percent (15%) of alcohol by volume. It does not include weak cider.
No
No
Yes
Out-of-State Distilled Spirits and Wine Supplier's License
$1,550 per year if importing more than 50,000 gallons annually into Kentucky; $260 per year if importing 50,000 gallons or less
No
Yes - a Special Agent or Solicitor's License is required for any person soliciting orders for suppliers
Yes – each COLA
No
Yes - designated wholesalers must register their consent to distribute each label that is registered
Yes
No
Only approved representatives may provide samples to retailers; they must receive samples from designated wholesalers and may not have in their possession at any one time more than 32 oz. of any one brand, or 3 gallons of all brands; all bottles must be labeled as "Sample - Not for Sale"
Yes
Yes - only the primary source may register a label
Yes - products must be delivered to a wholesaler's warehouse, and remain there for at least 24 hours
$0.50 per gallon
No
Yes - 73A530 Consignor's Report of Alcoholic Beverages Shipped
Louisiana
How is wine defined?
26:2 (19) “Sparkling wine” means any effervescent alcoholic beverage derived from the juice of any fruit, or synthesis thereof, charged with carbon dioxide, either artificially or as the result of secondary fermentation within the container. (20) “Still wine” means any non-effervescent alcoholic beverage derived from the juice of any fruit, or synthesis thereof.
No
No
Yes – any wines that are registered for sale to Louisiana wholesalers, however, may not also be sold DtC
Out of State Manufactuer/Supplier’s Permit
$200 annually: if selling less than 1,000 cases per year; $1000 annually: if selling 1,000 cases or more per year
No
Yes – Solicitor/Broker Permit
Yes – each COLA
No
No
No
No
Maximum of 3 liters, only of brands the retailer has not purchased in last 12 months
No
No
Yes
$0.20 per liter on all still wines with an ABV of 14% or less; $0.35 per liter on all still wines with an ABV greater than 14%; $0.55 per liter on all sparkling wines
No
Yes – A report detailing each shipment made must be filed monthly
Maine
How is wine defined?
28-A-2 36. Wine. “Wine” means any liquor containing not more than 24% alcohol by volume that is produced by the fermentation of fruit or other agricultural products containing sugar or wine to which spirits have been added not to exceed 24% by volume. “Wine” includes, but is not limited to, wine coolers, table wine, still wine, sparkling wine, champagne and fortified wine, provided that the alcohol content is not above 24% by volume.
No, unless the wine exceeds 24% ABV
Only parties licensed as a Small Winery (who may not produce more than 50,000 gallons annually) may self-distribute
Yes
Certificate of Approval
1000; or $120 if shipping only 120 gallons or less per year
No
Yes – Sales Representative License
Yes – per label
Yes
Yes
Yes
Yes
Max of 9 liters to a retail licensee per year; samples must be labeled as samples; taxes must be paid
Yes
Yes
Yes
$0.60 per gallon of all still wine, in total; $1.24 per gallon of all sparkling wine, in total
No
Yes – Report of Wine Shipments
Maryland
How is wine defined?
1-101 (o) Wine. — (1) “Wine” means a fermented alcoholic beverage. (2) “Wine” includes: (i) carbonated, flavored, imitation, sparkling, or still wine; (ii) champagne; (iii) cider; (iv) fortified wine; (v) perry; (vi) sake; and (vii) vermouth.
Montgomery County operates a control system for wines with an ABV greater than 22%
Holders of a Non-Resident Winery Permit, who may not produce more than 27,500 gallons annually, may self-distribute
Yes
Non-Resident Dealer Permit; wineries producing less than 27,500 gallons annually may instead apply for a Non-resident Winery Permit
Non-resident Dealer’s Permit: $200; Non-resident Winery Permit: $50
Yes
Yes
No
No
No – but assigned wholesalers must be listed on the license application
No
No
Only wholesalers or licensed supplier representatives may provide samples
Yes
Yes – an applicant for a license must provide documentation that they produce the brands they will sell, or that they have been assigned rights to sell them
Yes – products must be delivered and unloaded at wholesaler’s licensed premises
$0.40 per gallon
Holders of a Non-Resident Winery license must pay taxes on wines they self-distribute to Maryland retailers; otherwise the Maryland wholesaler will be responsible for payment of taxes
No
Massachusetts
How is wine defined?
138-1 “Wines”, all fermented alcoholic beverages made from fruits, flowers, herbs or vegetables and containing not more than twenty-four per cent of alcohol by volume at sixty degrees Fahrenheit, except cider containing not more than three per cent, or containing more than six per cent, of alcohol by weight at sixty degrees Fahrenheit.
No
No
Yes
Certificate of Compliance
$500 if selling more than 5,000 cases annually in the state; $200 if selling 5,000 or fewer cases annually
No
Yes
No
Yes
No
No
No
Maximum of 3 liters, only of brands the retailer has not purchased in last 12 months
Yes
Yes – wholesalers may only purchase from Primary American Sources, or parties authorized by the Primary American source
Yes
$0.55 per gallon of all still wine; $0.70 per gallon of all sparkling wine
No
Yes – AB-10 Report of Alcoholic Beverages Shipped
Michigan
How is wine defined?
436.1113 (8) “Wine” means the product made by the normal alcoholic fermentation of the juice of sound, ripe grapes, or any other fruit with the usual cellar treatment, and containing not more than 21% of alcohol by volume, including fermented fruit juices other than grapes and mixed wine drinks.
Only for wines with an ABV greater than 21%
No
Yes
Outstate Seller of Wine
$300
Yes – a $1,000 corporate bond is required
Yes – a Salesperson license
Yes – per brand
Yes
No – however there are extensive rules for establishing agreements with distributors — they just do not have to be filed with the LCC
No
Yes
One sample bottle of a product may be provided; must be properly labeled as a sample
Yes – they are extensive
Yes – no statutory requirement, but state guidelines support this
Yes – products must be shipped to a licensed wholesaler’s premises
$0.135 per liter of all wine with an ABV of 16% or less; $0.20 per liter of all wine with an ABV greater than 16%
No
Yes – LCC-3023 Out State Sellers Monthly Report
Minnesota
How is wine defined?
340A.101 29.Wine. “Wine” is the product made from the normal alcoholic fermentation of grapes, including still wine, sparkling and carbonated wine, wine made from condensed grape must, wine made from other agricultural products than sound, ripe grapes, imitation wine, compounds sold as wine, vermouth, cider, perry and sake, in each instance containing not less than one-half of one percent nor more than 24 percent alcohol by volume for nonindustrial use.
No
No
Yes
Importer’s License
$420
No
Yes – Importer’s Representative
Yes – per label
No
No – but assigned wholesalers must be listed on the license application
No
No
Maximum of 3 liters, only of brands the retailer has not purchased in last 12 months
No
Yes – brands may be only registered by primary sources or their authorized agent; wholesalers may only purchase from brand registrants
No
$0.08 per liter on all still wine with an ABV of 14% or less; $0.25 per liter on all still wine with an ABV greater than 14% but no more than 21%; $0.48 per liter on all still wine with an ABV greater than 21% and all sparkling wine
No
Yes – LB37 Distilled Spirits And Wines Shipped
Mississippi
How is wine defined?
67-1-5 (d) “Wine” or “vinous liquor” means any product obtained from the alcoholic fermentation of the juice of sound, ripe grapes, fruits or berries and made in accordance with the revenue laws of the United States.
Yes – except for wine with an ABW less than 5%
No
No
No; however, all non-Mississippi based suppliers must register with the Secretary of State annually for $10
n/a
No
Yes – a supplier must designate an employee who must register with the ABC
Yes
n/a
n/a
No
Only Manufacturer Representatives may distribute samples; bottles must be labeled as samples and quantity restrictions apply
No
No
No
$0.4268 per gallon on all wines with an ABW of 5% or less; $0.35 per gallon on all still wines; $1.00 per gallon on all sparkling wines; in addition the Mississippi will add a mark-up of 3% on all controlled products
No
No
Missouri
How is wine defined?
11 CSR 70-2-.010 (15) Wine is a vinous liquor produced by fermentation of juices of grapes, berries or other fruits or a preparation of certain vegetables by fermentation, and containing alcohol not in excess of twenty-two percent (22%) by volume.
No
No
Yes
Outstate Solicitor’s License
$100
Yes – depending on amount licensee ships into Missouri, a bond of between $1,000 and $100,000 is required
No
Yes – per label
No
Yes
Yes
No
Wholesalers only may provide retailers with samples; only of brands the retailer has not purchased before in containers less than 750 mL; taxes must be paid
Yes
Yes – labels may only be registered by Primary Source, wholesalers may only purchase from label registrants
Yes
$0.42 per gallon
Yes
Sales to Wholesale Dealers and Monthly Report
Montana
How is wine defined?
16-1-106 (31) ”Wine” means an alcoholic beverage made from or containing the normal alcoholic fermentation of the juice of sound, ripe fruit or other agricultural products without addition or abstraction, except as may occur in the usual cellar treatment of clarifying and aging, and that contains more than 0.5% but not more than 24% of alcohol by volume. Wine may be ameliorated to correct natural deficiencies, sweetened, and fortified in accordance with applicable federal regulations and the customs and practices of the industry. Other alcoholic beverages not defined in this subsection but made in the manner of wine and labeled and sold as wine in accordance with federal regulations are also wine. (28) “Table wine” means wine that contains not more than 16% of alcohol by volume and includes cider
Yes, for fortified wine (with an ABV greater than 16%)
Yes – holders of a “Out-of-State Winery License” may sell both to Montana wholesalers and retailers using their own equipment
Yes
Foreign Winery or Importer
No fee, if shipping 60 or fewer cases per year; $100, if shipping 61-500 cases; $200, if shipping 501-1,000 cases; $300, if shipping 1,001-2000 cases; $400, if shipping more than 2,000 cases
No
No
Yes – per label
No
Yes
Yes
No
Maximum of 3 liters, only of brands the retailer has not purchased in last 12 months
Yes
No
Yes
$0.27 per liter
No
Yes – monthly WSM report
Nebraska
How is wine defined?
53-103.42 Wine means any alcoholic beverage obtained by the fermentation of the natural contents of fruits or vegetables, containing sugar, including such beverages when fortified by the addition of alcohol or spirits.
No
No
Yes
Type “S” Shipping License
$1000
No
No
No
No
No
No
No
Permitted; must be delivered through a wholesaler and taxes must be paid
No
Yes
Yes
$0.95 per gallon
No
Yes – 35-7080 LCC Spirits and Wine Monthly Report
Nevada
How is wine defined?
369.140 “[W]ine” means any alcoholic beverage obtained by the fermentation of the natural content of fruits or other agricultural products containing sugar.
No
No
Yes
Certificate of Compliance
$50
No
No
Yes – suppliers must maintain a list of brands they will sell in Nevada that is also signed by the assigned wholesaler
No
Yes – wholesaler signature must be on brand registration form
No
No
Maximum of 3 liters, only of brands the retailer has not purchased in last 12 months
Yes
Yes
Yes
$0.70 per gallon on all wine with an ABV of 14% or less; $1.30 per gallon on all wine with an ABV greater than 14% but no more than 22%; $3.60 per gallon on all wine with an ABV greater than 22%
No
Yes – LTD 04 Report of Shipments of Alcoholic Beverages
New Hampshire
How is wine defined?
175-1 LXVIII. “Wine–fortified” means wine including aperitif, marsala, muscatel, port, or sherry as traditionally defined by the industry, with an alcohol content of more than 15.5 percent, but not more than 24 percent. A fortified wine shall not be construed to include cream-based products.
Yes
No
Yes
Liquor and Table Wine Vendor License
$300 if selling fewer than 1,000 cases per year; $1,500 if selling 1,000-4,999 cases per year; $3,000 if selling 5,000-9,999 cases per year; $6,000 if selling 10,000-24,999 cases per year; $9,000 if selling 25,000-49,999 cases per year; $12,000 if selling 50,000 or more cases per year
No
Yes – Liquor Wine Representative
Controlled wines must be “listed” with the state
Yes, as controlled products
n/a
n/a
No
A sample shall not exceed 2 750-mL bottles and must be purchased from the state commission before being provided to a retailer
n/a
Yes – only primary sources, or their designated New Hampshire suppliers, may sell to the liquor commission
n/a
No excise tax; however, the liquor commission will assess a mark-up percentage, which varies based on the cost of the bottle; consult with the liquor commission to determine final mark-ups
n/a
n/a
New Jersey
How is wine defined?
54-41-2 “Wines” means all wines whether known as “dry wines,” “sweet wines,” “still wines,” or “fortified wines” and any artificial or imitation wine or compound sold as wine, and any fruit juice containing one-half of one per centum (1/2 of 1%) or more of alcohol by volume, and any other beverage containing alcohol produced by the fermentation of the natural sugar content of fruits or other agricultural products containing sugar, which beverage contains one-half of one per centum (1/2 of 1%) or more of alcohol by volume, but shall not mean or include vermouth, or cider containing less than three and two-tenths per centum (3 2/10 %) of alcohol by volume.
No
Yes – wineries producing no more than 250,000 gallons per year may apply for an Out-of-State Winery License, permitting direct-to-consumer shipping, and with an additional fee, direct-to-retail sales permission; use of common carriers to fulfill sales to retailers is not permitted. Alternatively, wineries may become licensed as New Jersey wholesalers, which permits them to sell directly to retailers.
Yes
Out-of-State Winery License, for those producing no more than 250,000 gallons; larger wineries must either consign their products to a New Jersey wholesaler outside of the state, or receive a wholesaler license themselves.
$938 for an Out-of-State Winery LIcense; $3,750 for a Wine Wholesale License (permitting distribution of all wine products); $1,8750 for a Limited Wholesale LIcense (permitting distribution of only beer and “naturally fermented wines”); $8,750 for a Plenary Wholesale License (permitting sale of all alcoholic products)
Yes – if licensed as a wholesaler, a corporate tax bond of an amount no greater than 3-times the greatest tax amount on sales during a bi-monthly period in previous 12 months; can never be less than $1,000 or greater than $1,000,000.
Yes – Solicitor’s Permit for $25 annually
Yes – the brand owner or authorized agent must register brands being sold in New Jersey
No – supplier’s prices do not need to be posted to the state, but they do need to maintain a list of their prices and discounts to wholesalers on their premises.
No – but assigned wholesalers must be listed with brand label registrations
No
No
A separate sampling permit is required; then wholesalers may distribute clearly labeled samples through their New Jersey solicitors; records must be maintained
No
Yes
Yes – sales to New Jersey retailers must come from the in-state warehouse of a licensed Wholesaler (so if an OOS winery holds a Wholesale license, they must have a New Jersey warehouse, or have all their sales go to a different New Jersey wholesaler); products must remain in the warehouse for at least 24 hours.
$0.875 per gallon
Yes – excise taxes are paid by first owner of product in New Jersey; if licensed as a Wholesaler, this includes an out-of-state winery
Yes – Bi-monthly R-2 Wholesaler Excise Tax Report — includes tax remittance
New Mexico
How is wine defined?
60-3A-3 AA. “wine” includes the words “fruit juices” and means alcoholic beverages obtained by the fermentation of the natural sugar contained in fruit or other agricultural products, with or without the addition of sugar or other products, that do not contain less than one-half percent nor more than twenty-one percent alcohol by volume;
No
No
Yes
Nonresident Liquor License
Price depends on annual billing for products sold into New Mexico; ranges from $300, for annual billing of $50,000 or less, up to $10,500 for annual billing of more than $3M; licenses last for 3 year
No
No
Yes – Label
No
Yes
No
No
No more than 3 liter of any brand, limited to brands not purchased by retailer in previous 12 month
Yes
Yes
Yes – goods may be shipped only to New Mexico wholesalers, and must be unloaded at their facility and come into their inventory
$0.45 per liter on all wine with an ABV of 14% or less, and sparkling wine; $1.50 per liter on wine with an ABV greater than 14%
No
Yes – Monthly report detailing sales made to wholesalers
New York
How is wine defined?
ABC 1-3 36. “Wine” means the product of the normal alcoholic fermentation of the juice of fresh, sound, ripe grapes, or other fruits or plants with the usual cellar treatment and necessary additions to correct defects due to climatic, saccharine and seasonal conditions, including champagne, sparkling and fortified wine of an alcoholic content not to exceed twenty-four per centum by volume. Wine produced from fruits or plants other than grapes shall include appropriate prefixes descriptive of the fruit or the product from which such wine was predominantly produced, and no other product shall be called “wine” unless designated as artificial or imitation wine.
No
Yes – out-of-state wineries that establish a business location in New York can become licensed as a Wholesaler, which brings the right to distribute products to other wholesalers and retailers
Yes
A Negotiator’s Annual Permit, which allows an out-of-state wine supplier to designate one or more New York wholesalers as their instate “Brand Agent”; thereafter the Brand Agent is responsible for meeting compliance requirements. Alternatively, an out-of-state wine supplier may receive a Wine Wholesaler’s Permit, if it maintains a premises in the state.
$620 for a 3-year Negotiator’s Permit; $1,520 for a Wine Wholesaler’s Permit
Not for a Negotiator’s Permit; Yes for a Wine Wholesaler’s Permit
Yes – Solicitor’s Permit for $98 for 3-year term
Yes – registration is done by the Brand Agent or Wholesaler; wines with a COLA only need to have a copy of their COLA filed with the State Liquor Authority; other, low-ABV wines without a COLA have to be formally registered by the SLA annually.
No – suppliers must inform wholesalers of price changes, but do not need to post prices with the State Liquor Authority themselves. However, Wholesalers (including wineries holding a Wholesaler license) must post prices
No
No
No
No more than two containers, of a maximum size of 750mL, of a brand the retailer has not purchased in previous 12 months
No
Yes
No
$0.30 per gallon
No – unless licensed as a New York Wholesaler
No – unless licensed as a New York Wholesaler, who must monthly file the M-40 return, which includes tax payments
North Carolina
How is wine defined?
18B-101 (7) “Fortified wine” means any wine, of more than sixteen percent (16%) and no more than twenty-four percent (24%) alcohol by volume, made by fermentation from grapes, fruits, berries, rice, or honey; or by the addition of pure cane, beet, or dextrose sugar; or by the addition of pure brandy from the same type of grape, fruit, berry, rice, or honey that is contained in the base wine and produced in accordance with the regulations of the United States.
(15) “Unfortified wine” means any wine of sixteen percent (16%) or less alcohol by volume made by fermentation from grapes, fruits, berries, rice, or honey; or by the addition of pure cane, beet, or dextrose sugar; or by the addition of pure brandy from the same type of grape, fruit, berry, rice, or honey that is contained in the base wine and produced in accordance with the regulations of the United States.
North Carolina is a control state for Fortified Wines. Any product meeting that definition may only be distributed in the state through the North Carolina Alcohol Beverage Control Commission. Unless clearly indicated, the rules below apply to the sale of Non-Fortified Wine in the state.
No
Yes
Nonresident Wine Vendor – enables sales to both private wholesalers and the North Carolina ABC
$100 annually
Not required, but based on circumstances, the North Carolina ABC may require a Nonresident Vendor to furnish a bond of no more than $2000
Yes – Vendor Representative Permit, $50 annually
Yes – Label; Fortified Wines need to be “listed” with the North Carolina ABC, in a process similar but distinctive from the standard label registration
No – but for Fortified Wines, the listing process includes strict price management
Yes
Yes, but only if distributing a total of more than 1,250 cases per year into North Carolina; a winery may not assign more than one Wholesaler per brand for a given territory
Yes
Max of 3 liters per brand per retailer, only of brand the retailer has not purchased in previous calendar year
Yes
Yes
Yes
$0.2634 per liter on unfortified wine; $0.2934 per liter on fortified wine
No – but Nonresident Wine Vendors may elect to pay excise taxes in place of their North Carolina wholesalers
Yes – Monthly B-C-786
North Dakota
How is wine defined?
5-01-01 20. “Wine” means the alcoholic beverage obtained by fermentation of agricultural products containing natural or added sugar or such beverage fortified with brandy and containing not more than twenty-four percent alcohol by volume.
No
Can I Self-Distribute to retailers?
Yes – licensed wineries that produce no more than 50,000 gallons per year may apply for additional licensing to sell directly to retailers using either their own delivery equipment or common carriers; delivery by the winery’s own equipment or by common carrier each may not exceed 4,500 cases annually.
Yes
Alcoholic Beverage Supplier License
There’s no fee for a license, but wineries must still get a license and renew it annually
No
No
No
No
No
No
No
No more than 3 liters of any brand, limited to brands not purchased by retailer in previous 12 month
No
Yes
No
$0.50 per gallon on wine with an ABV of 17% or less; $0.60 per gallon on wine with ABV greater than 17%
No
Yes – Monthly “Schedule A” Supplier’s Report of Sales to Distributors
Ohio
How is wine defined?
4301.01 (3) “Wine” includes all liquids fit to use for beverage purposes containing not less than one-half of one per cent of alcohol by volume and not more than twenty-one per cent of alcohol by volume, which is made from the fermented juices of grapes, fruits, or other agricultural products, except that as used in sections 4301.13, 4301.421, 4301.422, 4301.432, and 4301.44 of the Revised Code, and, for purposes of determining the rate of the tax that applies, division (B) of section 4301.43 of the Revised Code, “wine” does not include cider.
Ohio is a control state for all beverage alcohol products with an ABV exceeding 21%. Any wine that exceeds this ABV threshold must be distributed through the Ohio Division of Liquor Control. The rules below relate to the sale of wine in the private market.
Yes – wineries who produce no more than 250,000 gallons per year, and who qualify for the Federal Wine Tax Credit, may apply for a B-2A Permit, supplementing their supplier permit to allow sales directly to Ohio retailers.
Yes
Type “S-5” Out of State Suppliers License
$300 for wineries producing 250,000 gallons or more annually; $76 for wineries producing less than 250,000 gallons annually
No
Yes – Solicitor’s Registration Card for $50, lasts for 2 years; required for conducting tasting and providing samples
Yes – Label
No
No – but assigned wholesalers must be listed with label registrations, and while agreements with distributors do not need to be filed with the state, they must be in writing, or after 6 months a franchise relationship is deemed to have been created dictated by Ohio statutes
Yes; a supplier may not assign distribution rights for a brand to more than one distributor in a territory
Yes
Maximum of 750mL size for containers; must be clearly marked as samples; can only be provided by holders of a Solicitor’s Registration Card
Yes
Yes
Yes
$0.32 per gallon on still wine with an ABV of 14% or less; $1.00 per gallon on still wine with an ABV greater than 14% but no more than 21%; $1.50 on all sparkling wine; sales to Cuyahoga County are assessed an additional $0.32 per gallon
No
Yes – duplicate copies of invoices must be filed with the Department of Taxation monthly
Oklahoma
How is wine defined?
37a-1-103 64. “Wine” means and includes any beverage containing more than one-half of one percent (1/2 of 1%) alcohol by volume and not more than twenty-four percent (24%) alcohol by volume at sixty (60) degrees Fahrenheit obtained by the fermentation of the natural contents of fruits, vegetables, honey, milk or other products containing sugar, whether or not other ingredients are added, and includes vermouth and sake, known as Japanese rice wine.
No
Yes – Wineries that produce no more than 15,000 gallons annually may apply for a Winemaker Self-Distribution License permitting the licensee to self-distribute to Oklahoma retailers; delivery is only permitted using the winery’s own vehicles
Yes
Nonresidential Seller License, which allows the holder to sell to Oklahoma wholesalers and act as their own Broker; or Nonresident Manufacturer License, which does not allow the holder to act as their own Broker.
Nonresidential Seller License - $3,250, but may be prorated; Nonresidential Manufacturer License - $150, if selling 50 or fewer cases per year; $300 to sell 51-500 cases per year; $600 to sell more than 500 cases per year.
Yes – tax bond equal to estimated amount of tax liability for 3 months, not less than $1,000
Yes – Manufacturer’s Agent License for $55 per year
Yes – per label
Yes
No – but a written agreement must be created, and is subject to inspection by ABLE on demand
No
No
No more than 3 liters of any brand, limited to brands not purchased by retailer in previous 12 month
No
No
Yes
$0.19 per liter for all still wine; $0.55 per liter for all sparkling wine
No
Yes – ALC-5009 Excise Tax Return for licensed Nonresident Dealers, includes remittance of tax
Oregon
How is wine defined?
471.001 (11) “Wine” means any fermented vinous liquor or fruit juice, or other fermented beverage fit for beverage purposes that is not a malt beverage, containing more than one-half of one percent of alcohol by volume and not more than 21 percent of alcohol by volume. “Wine” includes fortified wine. “Wine” does not include cider.
No
Yes – Wineries holding a Certificate of Approval may apply for an additional Wine Self-Distribution License; only retailers who have received authorization from the OLCC may receive self-distributions
Yes
Certificate of Approval
$175, renews every 5 years
No
No
No
No
No
No
No
Only brands not currently carried by the retailer, in a container no larger than 5-liters; must be clearly labeled as a sample
No
No
No
$0.67 per gallon on all wine with an ABV of 14% or less; $0.77 per gallon on still wine with an ABV greater than 14%
No
Yes – Monthly CERA Report of Wine Imported to Wholesalers
Pennsylvania
How is wine defined?
471.001 (11) “Wine” means any fermented vinous liquor or fruit juice, or other fermented beverage fit for beverage purposes that is not a malt beverage, containing more than one-half of one percent of alcohol by volume and not more than 21 percent of alcohol by volume. “Wine” includes fortified wine. “Wine” does not include cider.
Yes
No
Yes
Vendor’s permit
$700, initially; $265 for annual renewal
No
No
Controlled wines must be “listed” with the state
Yes
n/a
n/a
No
Only one case per brand made be used as samples during any single month-long period; samples must be purchased from the PLCB
n/a
No
No
Instead of excise taxes, the PLCB imposes a standard mark-up on all wines
No
No
Rhode Island
How is wine defined?
3-1-1 (17) “Wines” means all fermented alcoholic beverages made from fruits, flowers, herbs, or vegetables and containing not more than twenty-four percent (24%) of alcohol by volume at sixty degrees Fahrenheit (60 degrees F), except cider obtained by the alcohol fermentation of the juice of apples and containing not less than five tenths of one percent (.05%) or containing not more than six percent (6%) of alcohol by weight at sixty degrees Fahrenheit (60 degrees F), including, but not limited to, flavored, sparkling, or carbonated cider.
No
No
Yes – limited to only sales made on the winery’s premises
Certificate of Compliance
No fee with license; however, license is granted with brand registrations, which costs $40 per brand annually
No
Yes – Agent’s license
Yes – per brand, done by applying for a Certificate of Compliance
Yes
No – wholesalers designated in brand registrations must be in good standing with the ABC
No
No
Maximum of 3 liters, only of brands the retailer has not purchased in last 12 months
No
Yes
Yes
$0.60 per gallon on all still wine; $0.75 per gallon on all sparking wine
No
Yes – A report detailing each shipment made must be filed monthly
South Carolina
How is wine defined? 61-4-10. The following are declared to be nonalcoholic and nonintoxicating beverages: (3) all wines containing not in excess of twenty-one percent of alcohol by volume. [Being “nonalcoholic and nonintoxicating” merely means these wines are treated and regulated differently than “alcoholic and intoxicating” spirits.]
No
No
Yes
Beer/Wine Producer or Importer
$400 (2-year license)
No
No
Yes – each COLA
No
No – wholesalers designated in brand registrations must be in good standing with the ABC
No
No
Maximum of 3 liters, only of brands the retailer has not purchased in last 12 months
No
Yes
Yes
$0.2535 per liter on all wine
No
Yes – L-BW-I-4 Report of Wine Shipments
South Dakota
How is wine defined?
35-1-1 (25) “Wine,” any liquid either commonly used, or reasonably adapted to use, for beverage purposes, and obtained by the fermentation of the natural sugar content of fruits or other agricultural products containing sugar and containing not less than one-half of one percent of alcohol by weight but not more than twenty-four percent of alcohol by weight.
No
No
Yes
There is no license; however, in order to make the required brand label registrations, a winery must receive a “BR” license number, which is issued upon registering the first brand label
Permission to sell wine in South Dakota is based on registering brands with the state. The cost for a brand registration is $25 for the first brand, and 17.50 for each additional one
No
No
Yes – each label
No
No
No
No
Maximum of 3 liters, only of brands the retailer has not purchased in last 12 months
No
Yes
Yes
$0.93 per gallon for still wine with an ABV of 14% or less; $1.45 per gallon for still wine with an ABV greater than 14% but no greater than 20%; $2.07 for all sparkling wine and still wine with an ABV greater than 20%
No
Yes – A report detailing each shipment made must be filed monthly
Tennessee
How is wine defined?
57-3-101(a) (24) “Wine” means the product of the normal alcoholic fermentation of the juice of fresh, sound, ripe grapes, with the usual cellar treatment and necessary additions to correct defects due to climatic, saccharine and seasonal conditions, including champagne, sparkling and fortified wine of an alcoholic content not to exceed twenty-one percent (21%) by volume. No other product shall be called “wine” unless designated by appropriate prefixes descriptive of the fruit or other product from which the same was predominantly produced, or an artificial or imitation wine
No
Yes – any party granted a Tennessee Winery License (which is available to out-of-state wineries) can sell up to 5 cases of wine per day to any individual retailer; during transport, the wine must be accompanied with proof that taxes have been paid.
Yes
Non-resident Seller’s Permit
$150 if selling less than 100 cases annually to Tennessee; $250 annually for unlimited sales
No
Yes – Supplier Representative Permit
Yes – per brand, with the Department of Revenue
No
Yes
Yes
Yes
Only of brands the retailer has not purchased in last 12 months, and only in bottles no larger than 1.75 L
No
Yes
Yes
$1.21 per gallon
No
Copies of invoices detailing shipments to Tennessee wholesaler must be filed with the Department of Revenue monthly
Texas
How is wine defined?
ABC 1-1 (7) “Wine and vinous liquor” means the product obtained from the alcoholic fermentation of juice of sound ripe grapes, fruits, berries, or honey, and includes wine coolers.
No
No
Yes
Nonresident Seller's License
$1,800 for a 2-year term
No
No
Yes – per label
No
No
No
No
Wholesalers only may provide retailers with samples; no more than 3-liters of brands the retailer has not purchased before
No
Yes
Yes
$0.204 per gallon on still wine with an ABV of 14% or less; $0.408 per gallon on still wines with an ABV greater than 14%; $0.516 per gallon on all sparkling wine
No
Yes – C-205 Nonresident Seller's Report
Utah
How is wine defined?
32b-1-1-102 (121) (a) “Wine” means an alcoholic product obtained by the fermentation of the natural sugar content of fruits, plants, honey, or milk, or other like substance, whether or not another ingredient is added. (b) “Wine” is considered liquor for purposes of this title, except as otherwise provided in this title.
Yes
No
No
No license is required to sell to the Utah ABC
n/a
No
Yes – Suppliers are not required to have a local representative, but if they do engage someone to review their operations with the ABC, that person must be a Utah resident or corporation and hold a Manufacturer’s Representative License
Controlled wines must be “listed” with the state
Yes – through the “listing” process
n/a
n/a
No
Samples may only be presented to retailers at trade shows, and only if extensive regulatory restrictions are complied with
No
No
Yes
Instead of excise taxes, the UT ABC imposes a standard mark-up on all wines
No
Yes – but only for shipments made to military bases
Vermont
How is wine defined?
7-1-2 (39) “Vinous beverages” means all fermented beverages of any name or description manufactured or obtained for sale from the natural sugar content of fruits or other agricultural product, containing sugar, the alcoholic content of which is not less than one percent nor more than 16 percent by volume at 60 degrees Fahrenheit.
Yes – for wine with an ABV greater than 16%
Yes – holders of a Vermont Direct Ship to Retail License may sell up to 5,000 gallons a year directly to Vermont retailers, but no more than 100 gallons may be sold to any individual retailer
Yes
Certificate of Approval to Distribute Vinous Beverages
$985
No
Yes – Solicitor’s License
Yes – label registration is not done through the LCB, but instead through the Vermont Agency of Natural Resources to comply with the state’s Bottle Bill
No
Yes – through application for a Certificate of Approval
Yes – through application for a Certificate of Approval
Yes
Samples may only be brought to a retailer at the request of the retailer; notice may need to be provided to the LCB before a sampling can proceed
Yes
No
Yes
$0.55 per gallon
No
No – prior reporting requirements have been repealed
Virginia
How is wine defined?
4.1-100 “Wine” means any alcoholic beverage, including cider, obtained by the fermentation of the natural sugar content of fruits or other agricultural products containing (i) sugar, including honey and milk, either with or without additional sugar; (ii) one-half of one percent or more of alcohol by volume; and (iii) no product of distillation. The term includes any wine to which wine spirits have been added, as provided in the Internal Revenue Code, to make products commonly known as “fortified wine” which do not exceed an alcohol content of 21 percent by volume.
No
No
Yes
Wine Importer’s License
$370
No
Yes – Solicitor Salesman’s Permit
Yes – per label
Yes
Yes
Yes
Yes
Only licensed representatives may provide samples of no more than 1.5 L, which are properly labeled as samples
Yes
Yes
Yes
$0.40 per liter
No
No
Washington
How is wine defined?
4.1-100 “Wine” means any alcoholic beverage, including cider, obtained by the fermentation of the natural sugar content of fruits or other agricultural products containing (i) sugar, including honey and milk, either with or without additional sugar; (ii) one-half of one percent or more of alcohol by volume; and (iii) no product of distillation. The term includes any wine to which wine spirits have been added, as provided in the Internal Revenue Code, to make products commonly known as “fortified wine” which do not exceed an alcohol content of 21 percent by volume.
No
Yes – holders of a Certificate of Approval can sell directly to retailers if they receive an additional permit from the state
Yes
Wine Out-of-State Certificate of Approval
$300
No
Yes – Agent License
Yes – each COLA
No
Yes – when applying for a COA
No
No
Maximum of 1 liter, only of brands the retailer has not purchased previously
No
No
No
$0.2292 per liter on still wine with an ABV of 14% or less and sparkling wines; $0.4536 per liter on still wine with an ABV greater than 14%
No
No
West Virginia
How is wine defined?
60-1-5 “Wine” means any alcoholic beverage obtained by the fermentation of the natural content of fruits, or other agricultural products, containing sugar.
Yes, fortified wines with brandy or other spirits added, along with non-fortified dessert wines with an ABV greater than 17%, are sold through the state control board.
No
Yes
Wine Supplier’s License
$150
Yes – $10,000 corporate bond
Yes – Sales Representative License; suppliers are required to have a licensed representative to take orders
Yes – per label (WV registers products by brands, but all labels under a brand must be listed in the brand registration form)
No
Yes
No
No
Only wholesalers may provide samples to retailers, only in bottles that are properly labeled and are no larger than 750 mL
Yes
Yes
Yes
$0.26406 per liter
Yes
Yes – WNE-01 Monthly Summary Report and Excise Tax Return
Wisconsin
How is wine defined?
125.02 (22) “Wine” means products obtained from the normal alcohol fermentation of the juice or must of sound, ripe grapes, other fruits or other agricultural products, imitation wine, compounds sold as wine, vermouth, cider, perry, mead and sake, if such products contain not less than 0.5 percent nor more than 21 percent of alcohol by volume.
No
No; except that small wineries (producing no more than 25,000 gallons in a year) may organize to create a Small Winery Cooperative Wholesaler, which can distribute the wines of its member wineries to Wisconsin retailers
Yes
Out-of-State Shipper’s Permit
$520, for a 2-year license
Yes – an excise tax security is required, of no less than $1,000 but no more than $100,000
Yes – Salesperson Permit, for any party who will personally solicit orders in Wisconsin
No
No
Yes – Wholesaler to provide the state with notice of authority to distribute products
Yes – Wholesaler to provide Territory information along with authorization notice
No
Retailers may be provided only with samples of brand that they have not previously purchased
Yes – Wisconsin applies general rules, not specific to wine, under its “Fair Dealership Law”
Yes
Yes
$0.06605 per liter on all wines with an ABV of 14% or less; $0.1189 per liter on all wines with an ABV greater than 14%, but no greater than 21%; $0.8586 per liter on wines with an ABV greater than 21%
Yes
Yes – AB-130 & AB-131 Liquor Tax and Wholesale Schedule
Wyoming
How is wine defined?
12-1-101 (i) “Alcoholic liquor” means any spirituous or fermented fluid, substance or compound other than malt beverage intended for beverage purposes which contains at least one-half of one percent (.5%) of alcohol by volume — Wyoming does not have a separate definition for wine, but includes the product in all “alcoholic liquor”
Yes
Yes – licensed parties, indlucing holders of an Out-of-State Shipper Licenes for direct-to-consumer shipping, may also sell directly to Wyoming retailers, but only of wines that are not already listed for sale by the Beverage Control Division
Yes
Yes – licensed parties, including holders of an Out-of-State Shipper License for direct-to-consumer shipping, may also sell directly to Wyoming retailers, but only of wines that are not already listed for sale by the Beverage Control Division
n/a
No
Yes - a Supplier's Representative license is required for any party who represents a wine producer when speaking with the Beverage Control Board
Controlled wines must be “listed” with the state
Yes
n/a
n/a
n/a
Not more than 1.5 L of any wine, nor more than 3 L total of all wines, may be provided to a retailer by a license Industry Representative
n/a
No
No
Instead of excise taxes, the Beverage Control Board imposes a standard mark-up on all wines
No
No
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