Idaho – Shipping and Sales Tax Requirements for Wineries Who Ship Direct

SALT Report 1900 – The Idaho State Tax Commission updated their business guide for wineries that ship wine directly to Idaho residents. The guide provides an overview of the business permit requirements and the sales, use, and excise tax requirements that these businesses must meet.

The direct shipper requirements include:

  • Obtaining a wine tax permit and a seller’s permit from the Idaho State Tax Commission,
  • Completing Form BWA, Beer and Wine Tax Permit Application, and submitting that form to the Tax Commission, along with the requisite permit fees,
  • Providing a certified copy of the winery’s alcohol beverage license, and
  • Providing a bond or submitting a written request for a bond waiver

Also, direct shippers are required to pay all applicable sales, use, and excise taxes on the wine that is sold to Idaho residents as well as file all of the applicable monthly and annual business and tax reports with the Tax Commission and the other interested agencies.

For Further Information:

Idaho State Tax Commission – Idaho Wine Direct Shipping Requirements