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Texas

State Shipping Laws:

texas

Last Updated June 23, 2025

Direct Shipping Allowed

Permit

DTC Permit

Required

Yes

Fee

$500

Expiration

2 yrs from issue date

Sales Tax

Required

Yes

State

6.25%

Local

Yes – see Alert

Tax on Shipping

Yes

Excise Tax

Required

Yes

Wine ≤ 14%

$0.204/gal

Wine >14%

$0.408/gal

Sparkling Wine

$0.516/gal

Volume Limit

Limits per Winery

Monthly

9 gal/person

12 Months

36 gal/person

State Aggregate

35K gal/yr

Reporting

Required

Yes

Sales Tax

Quarterly by the 10th

Excise Tax

Monthly by the 15th if > 5,000 gal/yr shipped;
Quarterly by the 15th if < 5,000 gal/yr

Direct Shipment

Monthly by the 15th if > 5,000 gal/yr shipped;
Quarterly by the 15th if < 5,000 gal/yr

Record Retention

At least 5 years

Product Requirements

Product Restrictions

Yes

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

Additional Information


An Out-of-State Winery Direct Shipper permit is required to ship wine to consumers. This permit may only be issued to a person who holds all state and federal permits necessary to operate the winery at the permitted location and holds a Texas use tax permit.  The TABC will notify the applicant if a bond is required. The appropriate tax collection forms will be mailed to all wineries when they receive their respective permits.

  • Before applying for the TABC’s “Out-of-State Winery Direct Shipper’s Permit”, a winery must obtain a Texas Use Tax Permit from the state.
  • Wineries are advised to complete the “Texas Nexus Questionnaire” with their sales tax permit application and submit all completed forms via U.S. Mail- See DTC Tax Updates Alert.
  • Out-of-state wineries shipping directly to consumers in Texas are obligated to collect and remit local sales tax. Out-of-state wineries with no physical presence in Texas may elect to collect and remit a single local use tax rate. Out-of-state wineries with a physical presence in Texas are obligated to collect and remit local use taxes at the individual rates of the jurisdictions where wine is shipped.
  • Note registration with the Secretary of State’s Office in Texas is not a requirement for holding an out-of-state winery direct shipper permit.
  • Effective Jan 1, 2019, permittees shipping 5,000 gallons or more to TX consumers per calendar year are required to report shipments and pay excise taxes monthly and permittees shipping less than 5,000 gallons to TX consumers annually are required to report shipments and pay excise taxes quarterly. Prior to this change, the reporting threshold was 4,000 gallons annually and the filing frequencies were quarterly and annual.
  • Effective Jan. 1, 2019, the name of the common carrier and common carrier tracking number for each shipment must be included on the DTC report.
  • All wine sold or shipped by an out-of-state winery direct shipper’s permittee must be in a package that is clearly labeled as containing wine.

Compliance Alerts


Good News from Texas

 

View All Compliance Alerts

Contact Information

Texas Alcoholic Beverage Commission
5806 Mesa Dr.
Austin, TX 78731
Phone: (512) 206-3333
Fax: (512) 206-3449

Texas Comptroller of Public Accounts
PO Box 13528
Capitol Station
Austin, TX 78711-3528
Phone: (800) 252-5555

 

 

More DTC Compliance Resources

Direct Shipping Table

Better understand who ships where with our state-by-state list of off-site shipping provisions and carriers.

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.