DTC License Required: Yes

License Type: ATC Direct Shipper Permit, LDR Registration required

License Fee: ATC Fee: $250, LDR Fee: $150

License Expiration: ATC expiration: December 31 of each year, LDR expiration: June 30 of each year

License Bond: No

State Sales Tax: Yes

State Sales Tax Rate: 4.450%

Local Sales Tax: For wineries that have $100,000 or more in gross revenue from Louisiana sales in a calendar year OR the total number of sales into Louisiana is greater than 200.

Local Sales Tax Range: 0%–7%

Sales Tax on Shipping: Yes, but wineries offering the option to purchasers to pick up the wine at the winery/tasting room are exempt from charging taxes on shipping.

Gallonage Tax: $0.20–$0.55/L

Consumer Limit: 12 cases per person per year

Per State Aggregate: Unlimited

Sales and Use Tax: Monthly by the 20th

Excise Tax: Monthly by the 20th

Record Retention: At least 2 years

Product Restrictions: Only wine packaged in 750-mL, 1.5-L and 3-L containers may be sold and shipped direcly to Louisiana consumers.

Product Registration: Registrations are valid for one calendar year.

Registration Fees: $5 per year per label

Product Requirements: The words “Alcoholic Beverage – Direct Shipment” and “Unlawful to Sell or Deliver to Anyone under 21 Years of Age” shall be marked and clearly visible on both the front and back of the package in lettering measuring at least ¼ inch in height.

*Nearly all states have some kind of rule regarding how wine must be labeled when being shipped direct to consumer. Please check for the unique rule for your state.

Louisiana DOR site

Please note: Tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this page is for informational purposes only and does not provide legal or tax advice.