Wine Tax
tax.idaho.gov/wine
Several types of businesses must have a wine tax permit. The permit allows them to file tax returns to pay the wine tax and the strong beer tax. The businesses include:
- Wineries and any other businesses located in Idaho that sell wine at wholesale
- Wineries that ship wine directly to Idaho residents
- Idaho businesses that sell strong beer (beer containing over 5% alcohol by volume)
Tax rate
The Idaho wine tax rate is 45 cents per gallon. It's remained at this rate since this tax began in 1971.
Forms/publications
- Wine Tax Bond (05-07-2021)
- BW Beer or Wine Destruction Worksheet (08-12-2021)
- WI-1721 Wine Purchases Schedule (08-12-2021)
- WI-1722 Wine Sales or Transfers Schedule (08-12-2021)
- Full list of wine tax forms and support schedules »
Filing
The Form 1754, Distributors, Wholesalers, Wineries, Direct Shippers, and Strong Beer Breweries Tax Return, is due on the 15th of the month following the tax period. Personalized copies of Form 1754 are mailed to account owners and aren't available on our website. If you've misplaced your paper returns, you can request reprints by calling Taxpayer Services at (208) 334-7660 in the Boise area or toll free at (800) 972-7660. Form 1754 instructions and support schedules are on this website.
Direct shippers
A winery is considered a direct shipper when it ships wine directly to a resident's home. A direct shipper must meet certain requirements. All direct shippers of wine must have a wine tax permit and file monthly wine tax returns.
Apply for a wine tax permit
Use Form BWA to apply for an Idaho beer or wine tax permit. Neither permit is transferable. You can download Form BWA and mail the application to the Idaho State Tax Commission, Attn: Permit Accounting Services, PO Box 36, Boise ID 83722-3220 or fax it to (208) 334-7650. You should receive your permit within four weeks.
Wine delivered to residents' homes
If you haven't paid Idaho sales tax on the purchase of wine delivered to your home, you owe use tax. When in doubt, check your invoice to see if you've been charged sales tax. The business that ships wine to a consumer's home typically pays any wine tax that's due.
Individuals bringing wine into Idaho
While distributors, wineries, and direct shippers pay the wine tax, consumers may owe a use tax when they buy wine outside of Idaho and bring it into the state.
If you haven't paid any U.S. state sales tax on the purchase of the wine, you owe Idaho use tax. If the amount of sales tax you paid to another state is less than 6%, you owe Idaho use tax on the difference.
However, if you're a new resident of Idaho who brought the wine with you at the time of your move, you only owe use tax on wine bought less than three months before moving to Idaho.
If you're a military member temporarily assigned to Idaho, you and your spouse may also qualify for an exemption from the use tax. See our Military Web page for more information.
Laws and rules
- Wine Tax Law Chapter 13: County Option Kitchen and Table Wine Act
- Wine Tax Rules [PDF]
Wine regulation, tax collection, and enforcement
The Idaho State Tax Commission collects and enforces beer and wine taxes. The Alcohol Beverage Control Bureau of the Idaho State Police ensures that all establishments selling or producing beer and wine are properly licensed and conform to the law. The Idaho Department of Health and Welfare regulates safety and sanitation standards for establishments making retail sales of beer and wine in Idaho. Most counties require a permit from their recorder's office. Cities will require a license from their clerk's office. The United States Department of the Treasury also regulates alcohol in Idaho.
