Pennsylvania

Pennsylvania Governor Tom Wolf signed H 1690 on June 8, 2016 allowing wineries that obtain a Direct Wine Shipper License from PLCB to ship up to 36 cases annually per consumer at a tax rate of $2.50 per gallon plus applicable state and local sales taxes. The law became effective on August 7, 2016. Wineries may not begin shipping to PA consumers until they have registered with the Department of Revenue and received an approved license from PLCB. In order to obtain a new Direct Wine Shipper License, a wine producer must submit a $250 filing fee and a copy of its wine producer license through PLCB+. New PLCB+ users must complete a registration process prior to filing for the new license.

• Use myPATH’s “PA Online Business Tax Registration Service” to apply for a sales tax license starting Nov. 30, 2022. After you receive your sales tax license, access the PA Liquor Control Board’s website at www.lcb.state.pa.us to apply for a Direct Wine Shipper license.
• Sales and use tax must be remitted a quarterly basis for the initial licensing year. For all subsequent years the filing frequency will be evaluated annually and subject to change per Sec. 217 of the Tax Reform Code.
• Label outside of boxes with the phrase “CONTAINS ALCOHOL: SIGNATURE OF PERSON 21 YEARS OF AGE OR OLDER REQUIRED FOR DELIVERY.”