DTC License Required: Yes

License Type: S-1 License (annual production volume less than 250,000 gallons annually) or S-2 (annual production volume of 250,000 gallons or more annually)

License Fee: $25 + $100 one-time fee (S-1) or $250 + $100 one-time fee and a $100 annual renewal fee (S-2)

License Expiration: October 1 of each year

License Bond: No

State Sales Tax: Yes

State Sales Tax Rate: 5.75%

Local Sales Tax: Yes

Local Sales Tax Range: 0%–2.25%

Sales Tax on Shipping: Yes

Wine: $0.30–$1.48/gal

Grape Fund: $0.02/gal Grape Fund

Cuyahoga County Wine Tax: $0.32/gal

Consumer Limit: 24 cases per household for combined on-site and off-site sales

Per State Aggregate: Unlimited

Sales and Use Tax: Semiannually by the 23rd

Excise Tax: Annually by January 18

Cuyahoga County Wine Tax: Annually by January 31

Direct Shipment: Within 60 days after the end of the year

Record Retention: At least 3 years

Product Restrictions: Only wines produced by the permittee may be sold and shipped to consumers.

Product Registration: Labels approved for wholesale distribution are approved for direct-to-consumer sales.

Registration Fees: $50 per label

Product Requirements: Label outside of boxes with the phrase “Contains alcohol: Signature of person 21 years of age or older required for delivery.”

*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.

Ohio 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.