Search Category: Beer and Wine Taxes
Idaho Wine Direct Shipping Requirements
All wineries that ship wine directly to Idaho residents must first get the following permits:
- Wine tax permit from the Idaho State Tax Commission.
- Seller’s permit from the Idaho State Tax Commission.
- Direct shipper permit from the Idaho State Police’s Alcohol Beverage Control Division (ABC).
Obtaining permits
To get all three permits, complete 
Form BWA, Beer and Wine Tax Permit Application. Send it to the Tax Commission, which will issue your wine and seller’s tax permits and forward the application to ABC. ABC will issue the direct shipper permit. You must attach the following to your permit application:
- An initial permit fee of $50 (ABC requirement). It costs $25 to renew each year.
- If you have an out-of-state business, a certified copy of your state’s alcohol beverage license and a copy of your TTB permit (ABC requirement).
- A bond or written request for waiver (Tax Commission requirement).
Direct shipper requirements
Direct shippers must:
- Pay all sales, use, and excise taxes on wine sold to Idaho residents and file the applicable tax returns with the Tax Commission.
- Report the total amount of wine shipped to residents in Idaho during a calendar year. The report is due to ABC by January 31 of the following year.
- Ship no more than 24 nine-liter cases of wine annually to any Idaho resident. The wine must be for the resident’s personal use and not for resale (ABC requirement).
- Clearly label the outside of the shipping container with the following language: “Contains alcoholic beverages. Must be delivered to a person 21 years of age or older” (ABC requirement).
- Require the person who delivers the wine to verify the recipient is at least 21 years old, get the recipient’s signature, and deny delivery to anyone who appears intoxicated (ABC requirement).
Contact information
If you have questions about directly shipping wine into Idaho, contact:
- Idaho State Tax Commission
PO Box 36, Boise ID 83722
(208) 334-7660 or (800) 972-7660 toll-free - Idaho State Police
Alcohol Beverage Control Division
700 S Stratford Dr., Ste. 115, Meridian ID 83642
(208) 884-7060
Consumers
Wine delivered to your home
The business that ships wine to a your home typically pays any wine tax that’s due.
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 the business charged you sales tax.
Bringing wine into Idaho
While distributors, wineries, and direct shippers pay the wine tax, you as a consumer might owe use tax when you 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 also might qualify for an exemption from use tax. See our Military webpage for more information.