Idaho

Effective July 1, 2006, wineries must have a (direct-to-consumer) wine direct shipper’s permit and are required to pay taxes on wine shipments. Wineries must complete the Idaho Beer and Wine Tax Application (BWA). The completed form should be submitted to the Idaho State Tax Commission with a $1000 Bond or a Bond Waiver Request Form, a certified copy of the winery’s license, and a check for $50. A winery may submit a copy of their state winery license with a signed and notarized statement that it is an unaltered copy of the original, in lieu of a certified copy. The Idaho State Tax Commission will forward all of the documents to the Alcoholic Beverage Control Division (ABC) and the ABC will then issue the direct shipper permit.

• The annual renewal cost for a direct shipper’s permit is $25.
• The shipping container of any wine shipped must be clearly labeled to indicate that the container contains alcoholic beverages and cannot be delivered to a person who is not at least twenty-one (21) years of age.