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Tennessee

State Shipping Laws:

tennessee

Last Updated June 23, 2025

Direct Shipping Allowed

Permit

DTC Permit

Required

Yes

Fee

$150, plus one-time $300 fee

Expiration

1 yr from issue date

Sales Tax

Sales and Use Tax

Required

Yes

State

7%

Local

Yes

Tax on Shipping

Yes

Excise Tax

Wine Gallonage Tax

Required

Yes

Wine

$1.21/gal

Volume Limit

Limits per Winery

Monthly

1 case/person

Calendar Year

3 cases/person

(A winery that produces < 30,000 cases/yr may ship up to 6 cases per person per year.)

 

Reporting

Required

Yes

Sales Tax

Monthly by the 20th

Excise Tax

Annually by Jan 15th

Direct Shipment

Quarterly by the 15th

Record Retention

At least 3 years

Product Requirements

Identify Labels for DTC

Required

Yes, submit list

Product Restrictions

Yes

  • Only wine sold under a brand name owned or licensed to the winery, which is produced by the winery, produced exclusively for the winery under an existing contract, or produced and bottled exclusively for the winery may be shipped DTC.

Additional Information


A winery must obtain a Direct Wine Shipper License and register to remit sales and excise taxes prior to making direct shipments to TN consumers. A new law that requires licensing and reporting by fulfillment houses and reporting of DTC shipment information by wineries will become effective on Jan. 1, 2022.

  • Licensed direct shippers may ship a maximum of 1 case per month to a consumer and cannot send more than 3 cases to a consumer during a calendar year. Effective May 12, 2021, a winery direct shipper that produces less than 30,000 cases per calendar year may ship up to 6 cases per person per year.
  • Applicants must pay a one-time non-refundable application fee of $300, in addition to the annual license fee of $150.
  • Applicants must complete the Declaration of Citizenship (Form AB-0116) and provide proof of U.S. citizenship or legal presence in the United States.
  • Effective May 20, 2011, the entire state is “wet” for direct shipping and there are NO restricted zip codes.
  • Any shipment of wine pursuant to this section shall be made only in containers which clearly indicate on the exterior of the container, visible to a person at least three feet (3′) away, that the container “CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY”.
  • Shipping wine to consumers without a permit is classified as a felony in TN.
  • A winery applying for a Direct Shipper License must submit executed copies of ALL contracts with common carriers.  An applicant using the services of a fulfillment house must provide to the Commission a copy of the contract between the applicant and the fulfillment center and the fulfillment center and the common carrier. Any updated or new contracts must be submitted with applications for renewal. After Jan. 1, 2022, only fulfillment houses licensed in TN may be used.

Compliance Alerts


 

View All Compliance Alerts

Contact Information

Tennessee Alcoholic Beverage Commission
500 James Robertson Pkwy, 3rd Floor
Nashville, TN 37243
Phone: (615) 741-1602
Fax: (615) 741-0847

Tennessee Department of Revenue
500 Deaderick Street
Andrew Jackson Building 3rd Floor
Nashville, TN 37242
Phone: (615) 253-0600

 

 

More DTC Compliance Resources

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Direct Shipping Laws for Wineries

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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.