Arizona
Open with a permitPrepared for youLast checked September 29, 2026
Open to California wineries that hold a Series 17W direct shipment license and an Arizona transaction privilege tax license.
Arizona has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Series 17W Direct-to-Consumer Wine Shipment License: $225 to obtain, $175 to renew. Every 17W expires at the end of February.
- Volume limit
- 12 nine-liter cases per purchaser per year.
- Bond
- None in the direct shipment law.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| TPT return, state, county and city tax (20th of the following month) | TPT-2 | Department of Revenue | Prepared by Pinrates. You submit it in AZTaxes.gov. |
| TPT-EZ short return, if you qualify (same due date) | TPT-EZ | Department of Revenue | Prepared by Pinrates. You submit it in AZTaxes.gov. |
| Liquor luxury tax return, one a year (January 20; filed by mail) | Form 835 | Department of Revenue | Prepared by Pinrates. You submit it by mail to the Department of Revenue. |
| Annual shipment report (January 31), uploaded on the DLLC template | Direct Shipment Portal | Department of Liquor Licenses and Control | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
When it's due
| TPT return (monthly) | Every month, by the 20th |
| TPT license renewal | Jan 1 |
| Luxury tax, Form 835 | Jan 20 |
| Direct shipment annual report | Jan 31 |
| 17W license renewal | Feb 28/29 |
A typical year for a 17W holder: three deadlines and a renewal in January, then the 17W renewal in February.
Tax rates
Transaction privilege tax (5.6% state plus county and city) from your first sale, and the luxury tax of 84 cents a gallon.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- None. Cartons carry a 21-and-over signature warning.
- Carrier
- Delivery by an adult 21 or over, during legal liquor hours, with a photo ID check at the door.
Changes since September 29, 2026
None recorded. The Arizona chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Arizona's direct-shipping rules after that date is posted here.
Ship to Arizona?
Of the returns and reports above, Pinrates prepares 2 for you to submit, on the Prepare plan at $299 a month. One more stays on your filing calendar.
Sources
Every source the Arizona chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| az-02 | Issuance $225, renewal $175 | Arizona Department of Liquor Licenses and Control, Series 17W Direct Shipment Wine application, LIC-17W-APP-001 | Arizona Department of Liquor Licenses and Control |
| az-12 | $175 fee | Arizona Department of Liquor Licenses and Control, Series 17W renewal application, LIC-17W-RNW-001 | Arizona Department of Liquor Licenses and Control |
| az-23 | 200 to 40,000 gallons | Arizona Department of Liquor Licenses and Control, Out of State Craft Farm Winery Series 2W application, LIC-02W-APP-001 (5/5/2025) | Arizona Department of Liquor Licenses and Control |
| az-16 | TPT license first | Remote Seller Tax Application | Arizona Department of Revenue |
| az-17 | Fingerprint card for an officer or member | FD-258 card | Arizona Department of Liquor Licenses and Control |
| az-18 | TPT return, state, county and city tax | TPT-2 | Arizona Department of Revenue |
| az-19 | TPT-EZ short return, if you qualify | TPT-EZ | Arizona Department of Revenue |
| az-20 | Liquor luxury tax return, one a year | Form 835 | Arizona Department of Revenue |
| az-21 | Annual shipment report | Direct Shipment Portal | Arizona Department of Liquor Licenses and Control |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| az-22 | File and pay TPT returns | AZTaxes.gov | Arizona Department of Revenue |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| az-03 | Direct shipment license | Ariz. Rev. Stat. § 4-203.04 | |
| az-05 | Luxury tax rates on vinous liquor | Ariz. Rev. Stat. § 42-3052 | |
| az-07 | Luxury tax returns | Ariz. Rev. Stat. § 42-3355 | |
| az-25 | Farm winery license | Ariz. Rev. Stat. § 4-205.04 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| az-14 | TPT return due dates and filing periods | Ariz. Rev. Stat. § 42-5014 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| az-01 | Fees | Arizona Department of Liquor Licenses and Control, "Series 17W Licensing Information - Direct Shipment" | Arizona Department of Liquor Licenses and Control |
| az-04 | State TPT rate of 5.6% | Arizona Department of Revenue, "Understanding Use Tax" | Arizona Department of Revenue |
| az-06 | Monthly filing, 600-series codes, license fee | Arizona Department of Revenue, "FAQ: Remote Sellers and Marketplace Facilitators" | Arizona Department of Revenue |
| az-08 | Industry guidance | Wine Institute, "Arizona" DTC summary, updated May 19, 2026 | |
| az-09 | Remote-seller threshold of $100,000 | Arizona Department of Revenue, "Economic Threshold" | Arizona Department of Revenue |
| az-10 | Calendar-year license | Arizona Department of Revenue, "Renewing a TPT License" | Arizona Department of Revenue |
| az-11 | Late penalty | Arizona Department of Liquor Licenses and Control, "License Renewals" | Arizona Department of Liquor Licenses and Control |
| az-24 | Series 2W, Out-of-State Domestic Farm Winery | Arizona Department of Liquor Licenses and Control, "License Types" | Arizona Department of Liquor Licenses and Control |
| az-13 | Monthly rate tables | Arizona Department of Revenue, "Tax Rate Table" | Arizona Department of Revenue |
| az-26 | Shipping | Arizona Department of Revenue, "Retail Deductions" | Arizona Department of Revenue |
| az-15 | Form 835 for direct shipment licensees | Arizona Department of Revenue, "Liquor Luxury Tax" | Arizona Department of Revenue |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Arizona chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.