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Indiana

State Shipping Laws:

indiana

Last Updated June 5, 2025

Restricted Shipping

Permit

DTC Permit

Required

Yes

Fee

$100 – $500

Expiration

June 30th of each year

Restricted Shipping

Yes

  • Only wineries that do not hold a Primary Source registration authorizing sales to wholesalers may ship to consumers.

Sales Tax

Required

Yes

State

7%

Local

No

Tax on Shipping

Yes

Excise Tax

Required

Yes

Wine

$.47/gal

Volume Limit

Limits per Winery

Per Consumer

24 cases/ calendar year

State Aggregate

5000 cases/ calendar year

Reporting

Required

Yes

Sales Tax

Quarterly by the 30th

Excise Tax

Monthly by the 20th

Direct Shipment

Monthly by the 20th

Record Retention

At least 3 years

Product Requirements

Product Restrictions

Yes

  • Only wines produced or bottled by the permittee may be sold and shipped to consumers.

Additional Information


Effective July 1, 2015, legislation (SB 113) removes several impediments to direct wine shipping to Indiana consumers, including the requirement that all consumers must have made a one-time face-to-face visit to the winery prior to placing any subsequent orders. Instead, licensed direct shippers are allowed to use standard age verification procedures to ship off-site sales to Indiana consumers. The new law also removes the surety bond requirement and increases the total amount of wine a direct shipper may sell into the state from 3,000 to 5,000 cases per permit year. SB 113 also changes permit fee to a tiered structure based on the amount of wine sold to consumers during the previous calendar year– all wineries shipping 1,000 cases or less into the state pay a $100 fee. Those shipping more than 1000 cases will face a tiered structure that tops out at $500 for those shipping up to 5,000 cases in the permit year.

  • A winery that is licensed as a Primary Source in Indiana may not also hold a Direct Wine Seller permit or a Farm Winery Permit.
  • Direct Wine Seller applicants must register with the IN Secretary of State and name a “Registered Agent” in the State of Indiana.
  • Licensees must verify the age of the purchaser by using an Online Age Verification Service or obtaining a copy of the purchaser’s government issued photo ID.
  • Stamp, print, or label on the outside of the shipping container the following: “CONTAINS WINE. SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY.”.

Wineries wishing to both sell to an Indiana wholesaler and ship direct to Indiana consumers can apply for a Farm Winery permit and a Direct Wine Seller permit. Out-of-state wineries applying for both a Farm Winery permit and a Direct Wine Seller’s permit can apply for both permits simultaneously, but applicants must complete a separate New or Transfer Permit form for the Farm Winery permit.

Compliance Alerts


 

View All Compliance Alerts

Contact Information

Indiana Alcohol & Tobacco Commission
Indiana Government Center South
302 W Washington St RM E114
Indianapolis, IN 46204-2740
Phone: (317) 232-2430
Fax: (317) 234-1520

Indiana Department of Revenue
100 North Senate St.
Indianapolis, IN 46204
Phone: (317) 615-2710
Alt. Phone: (317) 232-2240

Indiana Secretary of State
Business Services Division
302 West Washington Street, Room E108
Indianapolis, IN 46204
Phone: (317) 232-6581

 

 

More DTC Compliance Resources

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Direct Shipping Laws for Wineries

Learn more about direct-to-consumer shipping laws and access useful direct shipping tools.

This information is intended for winegrower licensees only. All information above is provided as an informational aid and is not legal advice. Data may be out-of-date or incomplete. Please consult a lawyer before taking any action.