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).
By completing the form BWA:
Direct shippers consent to the jurisdiction of ABC, the Tax Commission, and any other state agency and Idaho court concerning enforcement of Idaho Code section 23-1309A and any related laws, rules, and regulations. Idaho law doesn't allow out-of-state brewers, distillers, or retailers to ship beer or spirits directly to residents.
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