Wine Tax Basics Guide

Several types of businesses must have a wine tax permit and file monthly tax returns. They 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 beer over 5% ABV (Alcohol By Volume)

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.

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.