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)
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.