Policy Analysis | January 2009

What are the SLC states' regulations regarding the shipment of wine?

Since the repeal of Prohibition each state has created its own system of alcohol regulations. These various systems have been influenced by local business interests and regional political attitudes. As a result, the laws governing direct shipment vary widely - ranging from quite open and simple to states that consider wine shipments a felony. The first of two questions for January 2009, drawing from resources published by the Californian Wine Institute, relates to the regulations for wine shipping in the SLC region.

State Statutes

State Shipping Requirements Legal Amount
Federal On-Site Shipment *
Intrastate
Alabama Prohibited  
No
Arkansas Prohibited  
Yes
Florida Allowed - No Permit Required Unlimited  
Yes
Georgia On-Site Allowed - No Permit Required 5 cases per household per year  
Yes
Georgia Off-Site Allowed - Fee $50.00 12 cases per household per year  
Yes
Kentucky Permit required; only wineries producing 50,000 gallons or less eligible 2 cases per customer per visit  
No
Louisiana Allowed - Permit Required - Fee $150.00 4 cases per household per year  
Yes
Maryland Felony  
No
Mississippi Prohibited
No
No
Missouri Allowed - Permit Required - No Fee 2 cases per consumer per month    
North Carolina Allowed - Permit Required - No Fee 2 cases per consumer per month  
Yes
Oklahoma Felony (for sale to minors)
Yes, 1 liter
No
South Carolina Allowed - Permit Required
Biennial Fee $600.00
2 cases per consumer per month  
Yes
Tennessee Felony
Yes, 3 gallons
No
Texas Allowed - Permit Required - Fee $75.00 15 bottles (750 ml) per consumer per month  
Yes
Virginia Allowed - Permit Required - Fee $65.00 2 cases per consumer per month  
Yes
West Virginia Allowed - Permit Required
$150 to ship wine up to 14% ABV
$250 to ship wine more than 14% ABV
2 cases per consumer per year  
Yes
* The Justice Appropriations Authorization Act of 2002 created a law allowing wine purchases made while visiting a winery to be shipped to another state. Purchases must be in accordance with state law in that the consumer could have legally carried the same amount of wine back on their person as the winery is now able to ship to the consumer. The Act does not allow the consumer to join a wine club or to make a purchase to be shipped at a later date.

State Excise Taxes as of January 1, 2008

State
Excise Tax Rates
($ per gallon)
Sales Taxes Applied
Other Taxes
Alabama
1.70
Yes
over 14% - sold through state store
Arkansas
0.75
Yes
under 5% - $0.25/gallon; $0.05/case
3% off-premise and 10% on-premise
Florida
2.25
Yes
over 17.259% - $3.00/gallon
sparkling wine - $3.50/gallon
6.67¢/4 ounces on-premise retail tax
Georgia
1.51
Yes
over 14% - $2.54/gallon
$0.83/gallon local tax
Kentucky
0.50
Yes (applied to on-premise sales only)
11% wholesale
Louisiana
0.11
Yes
14% to 24% - $0.23/gallon
over 24% and sparkling wine - $1.59/gallon
Maryland
0.40
Yes
Mississippi
0.35
Yes
over 14% and sparkling wine - sold through the state
Missouri
0.30
Yes
North Carolina
0.79
Yes
over 17% - $0.91/gallon
Oklahoma
0.72
Yes
over 14% - $1.40/gallon
sparkling wine - $2.08/gallon
13.5% on-premise
South Carolina
0.90
Yes
$0.18/gallon additional tax
Tennessee
1.21
Yes
$0.15/case
15% on-premise.
Texas
0.20
Yes
over 14% - $0.408/gallon
sparkling wine - $0.516/gallon
14% on-premise
$0.05/drink on airline sales
Virginia
1.51
Yes
under 14% - $0.2565/gallon
over 14% - sold through state store
West Virginia
1.00
Yes
5% local tax
   
SLC Median
0.77
 
National Median
0.69
 

Source: Wine Institute: The Voice for California Wine, http://www.wineinstitute.org/