The Wine Institute

State Shipping Laws: Texas

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Summary

Wineries are required to have a valid direct shipper's permit before they can begin shipping to Texas consumers. Direct Shippers may ship up to 9 gallons to a consumer each month, but not more than 36 gallons to a consumer during a 1 year period. The annual permit fee is $75 and beginning October 2008 applicants must pay an annual $160 surcharge fee. In 2009 the TABC changed over to a two year permit system. The total application fees for a two year permit equal $470. Before applying for the TABC’s “Out-of-State Winery Direct Shipper’s Permit”, a winery must obtain a Texas Sales Tax Permit from the state (see links below). Note that sole proprietorships use a different form than other business entities. Wineries are advised to submit the "Texas Nexus Questionnaire" with their sales tax permit application. The Department of Revenue advises wineries to submit all tax applications via U.S. Mail. After receiving a Texas Sales Tax Permit, a winery should submit the “Application for Out-of-State Winery Direct Shipper’s Permit” (see link below). The appropriate tax collection forms will be mailed to all wineries when they receive their respective permits. Please note wineries do not have to register with the Secretary of State's Office in Texas.

Aggregate Volume Limit

This is a limit on volume of total shipments from a winery to all consumers in the region over a specified period of time.

The total of shipments to all consumers in this region have an aggregate volume limit of 35000 gallons per year for combined onsite and offsite sales.

Offsite Rules

Onsite Rules

Texas

Contact Information

Texas Alcoholic Beverage Commission: 5806 Mesa Dr.; P.O. Box 13127, Capitol Station; Austin, TX 78711-3127; Phone: 512 206 3333; Fax: 512 206 3449
Texas Comptroller of Public Accounts: P.O. Box 13528, Capitol Station; Austin, TX 78711-3528; Phone: (800) 252-5555