STATE LIST OF DIRECT SHIPMENT LICENSE/PERMIT REQUIREMENTS
| STATE | COSTS | EXCISE TAX | SALES TAX |
| AL | PROHIBITED | ||
| AK | $0.00 | NO | NO |
| AZ | On-Site only $300.00 <20,000gal annual production |
YES annually | Yes |
| AR | PROHIBITED | ||
| CA | $10.00 out of state wineries only |
YES | YES |
| CO | $50.00 | YES | YES |
| CT | $415.00 plus $200.00 per label | YES | YES |
| DE | PROHIBITED (onsite 1 liter) | ||
| DC | No Permit Required | NO | NO |
| FL | No Permit Required | YES | Consumer Pays Use Tax |
| GA | $50.00 | YES | NO |
| HI | $48.00/$120.00 + 20.00 | YES | YES |
| ID | $50.00 plus bond | YES | YES |
| IL | $150.00 plus bond | YES | YES |
| IN | $100.00 | YES |
YES |
| IA | No Permit Required | NO | NO |
| KS | $100.00 plus bond | YES | YES |
| KY | FELONY | ||
| LA | $150.00 | YES | YES |
| ME | $300.00 | YES | YES |
| MD | FELONY | ||
| MA | PROHIBITED | ||
| MI | $100.00 | YES | YES |
| MN | No Permit Required | NO | NO |
| MS | PROHIBITED | ||
| MO | $0.00 | YES | NO |
| MT | PROHIBITED | ||
| NE | $500.00 | YES | YES |
| NV | $50.00<200 cs per year $500.00>200 cs per year |
YES | YES |
| NH | $0.00 | YES | YES |
| NJ | PROHIBITED | ||
| NM | No Permit Required | NO | NO |
| NY | $125.00 | YES | YES |
| NC | $0.00 | YES | YES |
| ND | $50.00 | YES | YES |
| OH | $25.00 <250,000cs winery | YES | consumer pays |
| OK | onsite only 1liter | ||
| OR | $50.00 plus tax bond | YES | NO |
| PA | PROHIBITED | ||
| RI | No Permit Required/on Site Only | ||
| SC | $600.00 (2yr/prorated) | YES | YES |
| SD | PROHIBITED | ||
| TX | $470.00 plus tax bond | YES | YES |
| TN | $450.00 | YES |
YES |
| UT | FELONY | ||
| VT | $300.00 | YES | YES |
| VA | $65.00 + $65.00 appl. Fee | YES | YES |
| WA | $120.00 | YES | YES |
| WV | $250.00 (+14% alc.) $150 (-14% alc.) |
YES | YES |
| WI | $20.00 (changing 10/1/08) | YES Annually | NO |
| WY | $50.00 | YES | YES |