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Ohio

State Shipping Laws:

ohio

Last Updated June 23, 2025

Direct Shipping Allowed

Permit

DTC Permit

Required

Yes
S-1 Fee

$25 + one-time $100 fee
S-2 Fee

$250 + one-time $100 fee, $100 subsequent renewals
Expiration

Oct. 1st of each year

Sales Tax

Required

Yes
State

5.75%
Local

Yes
Tax on Shipping

Yes

Excise Tax

Required

Yes
Wine 4% – 14%

$.30/gal*
Wine >14% – 21%

$.98/gal*
Sparkling up to 21%

$1.48/gal*
OH Grape Fund Fee

$.02/gal
Cuyahoga County Wine Tax

$.32/gal

*A licensed winery whose total production does not exceed 500,000 gal. in a cal. year will be granted an exemption from the state excise tax for such year.

Volume Limit

Limits per Winery

 

Year

24 cases per household address

Reporting

Required

Yes
Sales Tax

Semi-Annually by the 23rd
Excise Tax

Annually by Jan 18th
Cuyahoga County Excise Tax

Annually by Jan 31st
Direct Shipment

Within 60 days after every year
Record Retention

At least 3 years

Product Requirements

Label Registration 

Required

Yes
Fee

$50 per label
Expiration

Does not expire
Single Reg. for DTC & Wholesale

Yes
Product Restrictions

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

Additional Information

Legislation to open up DTC Shipping for Wineries Producing More than 250,000 gallons will become effective on Sept. 30, 2021.

Qualifying wineries that obtain a S-1 (for wineries that produce LESS than 250,000 gallons per year) or S-2 (for wineries that produce 250,000 gallons or MORE per year) permit may initiate shipments of up to 24 cases of wine annually to any one Ohio address. permit holders must pay state and local sales tax, excise tax, and submit an annual shipping report to the Division of Liquor Control.

  • A S-2 permit holder that produces 250,000 gallons may use the services of a fulfillment warehouse as defined in O.R.C. 4303.234 to direct ship its product(s).
  • Direct shippers must register as a supplier and pay a $100 application fee, but do not have to pay the $300 supplier license fee.
  • Label outside of boxes with the phrase “CONTAINS ALCOHOL: SIGNATURE OF PERSON 21 YEARS OF AGE OR OLDER REQUIRED FOR DELIVERY.”

Compliance Alerts

Applications Available for New Ohio DTC Permit for Larger Wineries

Ohio Opens Up DTC Shipping for Wineries Producing More than 250,000 Gallons

Helpful Clarification Regarding Ohio’s New Shipping Statute Allows Some Wineries to Start Shipping

 

View All Compliance Alerts

Licensing Forms

Reporting Forms

Statutes and Advisories

 

Contact Information

Ohio Division of Liquor Control
6606 Tussing Rd.
Reynoldsburg, OH 43068-9005
Phone: (614) 644-2411
Fax: (614) 644-2513

Ohio Department of Taxation
Alcoholic Beverages, Excise & Energy Tax Division
P.O. Box 530
Columbus, OH 43216-0530
Phone: (614) 466-4810
Fax: (206) 350-6722

 

 

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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.