Illinois

Beginning June 1, 2008, wineries must have an approved Illinois winery (direct-to-consumer) shipper’s license and register with the Illinois Department of Revenue remit sales and excise taxes. The license fee varies according to the annual production level of the applicant.

• Effective July 1, 2020, the Chicago liquor tax must be collected and remitted on sales made to Chicago consumers. The first return, reporting sales made in July 2020, and payment are due Aug. 15, 2020. Wineries outside of Chicago are advised to wait to submit a new account registration application until after they have made a sale to a consumer in Chicago. For additional information see the compliance alert and step-by-step instructions.
• Shipping charges are taxable. However, wineries that offer the option to purchasers to pick up the wine at the winery/tasting room are exempt from charging taxes on shipping.
• Every applicant is required to obtain a bond for $1000 or 2x its estimated tax liability, whichever amount is greater and register any brands they intend to ship. A bond may be waived after two years.
• The permit fee is a tiered structured based on the license holder’s annual production during a calendar year.
• Effective January 1, 2017 a winery shipper’s license holder submit the name and address of all third party providers authorized to ship wine on behalf of the license holder when renewing their license or applying for their initial license. A third party provider is any party, except a common carrier, which is authorized to ship wine on behalf of a licensed winery.