DTC License Required: Yes

License Type: DTC Permit

License Fee: $150, plus one-time $300 fee

License Expiration: 1 year from issue date

License Bond: N/A

State Sales Tax: Yes

State Sales Tax Rate: 7.000%

Local Sales Tax: Yes

Local Sales Tax Range: 0%–3%

Sales Tax on Shipping: Yes

Alcoholic Beverage Tax: $1.21/gal

Consumer Limit: One case per person per month regardless of winery size.

• Wineries producing 270,000 liters of wine or more annually: 3 cases per person per calendar year.
• Wineries producing less than 270,000 liters of wine annually: 6 cases per person per calendar year.

Per State Aggregate: Unlimited

Sales and Use Tax: Monthly by the 20th

Excise Tax: Annually by Jan 15th

Direct Shipment: N/A

Record Retention: At least 3 years

Product Restrictions: A winery direct shipper may only ship their own wine brands.

Product Registration: Winery must submit a list of brand names that will be shipped to Tennessee residents to the Tennessee Alcoholic Beverage Commission.

Registration Fees: N/A

Product Requirements: Any shipment of wine shall be made only in containers that clearly indicate on the exterior of the container, visible to a person at least three feet (3′) away, that the container “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.

Tennessee 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.