Direct to Consumer, State by State · 2026-2027 edition

Direct to Consumer, State by State

Direct to Consumer, State by State is the Pinrates guide for California wineries shipping direct to consumers in every other state. The book is current as of September 29, 2026. Each state's page below carries any change after that date, and every source the chapter cites.

What's inside

Part One, Before You Ship: How direct shipping works, The federal layer, Opening a new state, Bought here, shipped home.
Part Two, The States: a chapter for each of the 51 jurisdictions, each laid out the same way: the short version, getting licensed, what you can ship, taxes, returns and reports, labels, bonds, and a twelve-month calendar.
Part Three, Reference: the master filing calendar, recent changes, the states side by side, the agency directory, a glossary, and how the book was researched.

The digital edition, free

The complete book as a PDF (477 pages, version 1.1), the same pages as print, in color, with every reference live: contents, page references, index, and the short links to each source. It is tagged for screen readers (PDF/UA-1). We email you a link to your own copy.

The print edition

A 7 by 10 inch paperback, $39.95, in preparation. This page will link to it when it is on sale.

The states

Corrections

Errata in the text, by the digital version that fixes them (this is version 1.1):

Version 1.1. The "Your year in" calendars: long filing names and due dates now wrap inside their own columns instead of running into the months or off the page, and every calendar's key fits on the page. October 21, 2026.

Changes to federal rules after September 29, 2026:

None recorded.

Found something that has changed or is wrong? Write to support@pinrates.com.

Part One sources

The federal rules and other sources cited in Part One, chapter by chapter.

Part One · Chapter 1 · How direct shipping works

Statutes

Key	What it is	Form / cite
us-01	U.S. Const. amend. XXI, § 2
us-04	Webb-Kenyon Act	27 U.S.C. § 122
us-05	Twenty-first Amendment Enforcement Act	27 U.S.C. § 122a
us-06	Basic permits conditioned on compliance with the Twenty-first Amendment	27 U.S.C. § 204(d)
us-09	Intoxicating liquors nonmailable	18 U.S.C. § 1716(f)

Agency guidance and other sources

Key	What it is	Form / cite	Agency
us-03	State shipping laws	TTB, Business Central, "Requirements for Wineries"	TTB

Court decisions

Key	What it is	Form / cite	Agency
us-02	Granholm v. Heald, 544 U.S. 460 (2005)
us-07	South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018)
us-08	Tennessee Wine & Spirits Retailers Ass'n v. Thomas, No. 18-96 (U.S. June 26, 2019)

Part One · Chapter 2 · The federal layer

Forms

Key	What it is	Form / cite	Agency
us-16	Custom-crush clients qualify as wholesalers	TTB, "Federal Application Process for the Wine Industry"	TTB
us-24	Credit reported on Schedule B	TTB F 5000.24 instructions	TTB
us-33	Due dates	TTB, "Report of Wine Premises Operations"	TTB

Statutes

Key	What it is	Form / cite
us-12	Basic permit to produce wine and ship it in interstate commerce	27 U.S.C. § 203(b)
us-06	Basic permits conditioned on compliance with the Twenty-first Amendment	27 U.S.C. § 204(d)
us-18	No bond for taxpayers eligible for quarterly or annual payment	26 U.S.C. § 5551(d)
us-22	Wine tax rates by class	26 U.S.C. § 5041(b)
us-23	Credits, hard cider, combined wineries, separate returns	TTB, "Craft Beverage Modernization Act" guidance and FAQs
us-28	Payment due the 14th day after the period	26 U.S.C. § 5061(d)
us-34	Labeling required for interstate shipment	27 U.S.C. § 205(e)
us-09	Intoxicating liquors nonmailable	18 U.S.C. § 1716(f)
us-04	Webb-Kenyon Act	27 U.S.C. § 122

Regulations

Key	What it is	Form / cite
us-10	Application to establish bonded wine premises, TTB F 5120.25	27 CFR 24.105
us-13	Basic permit application, TTB F 5100.24	27 CFR 1.25
us-15	Duration of basic permits	27 CFR 1.43
us-17	Wine bond	27 CFR 24.146
us-19	Excise return periods, due dates, eligibility, no-tax periods, September rule	27 CFR 24.271
us-20	Bond when liability exceeds $50,000	27 CFR 24.154
us-21	Tax determined at removal from bonded premises	27 CFR 24.270
us-26	Conversion table	27 CFR 24.300(a)
us-27	Pre-CBMA small-producer credit text	27 CFR 24.278
us-31	Failure to file	27 CFR 24.274
us-35	Certificate of label approval	27 CFR 4.50
us-36	90-day decision on label applications	27 CFR 13.21
us-37	Government health warning	27 CFR 16.21
us-38	Record of taxpaid removals, including direct shipment	27 CFR 24.310
us-39	Standards of fill	T.D. TTB-200, 90 Fed. Reg. 1868 (Jan. 10, 2025)
us-40	Alcohol Facts and allergen labeling	TTB Notices 237 and 238, 90 Fed. Reg. 14932 (Apr. 7, 2025)
us-41	FDA food facility registration renewal, October 1 to December 31 of even-numbered years	21 CFR 1.230
us-42	Retail food establishment definition	21 CFR 1.227

Agency guidance and other sources

Key	What it is	Form / cite	Agency
us-11	Winery premises required at 0.5% alcohol	TTB, Alcohol FAQs	TTB
us-14	No federal fee	TTB, "Wine Permits"	TTB
us-03	State shipping laws	TTB, Business Central, "Requirements for Wineries"	TTB
us-25	Net rates after credits	TTB, "Tax and Fee Rates"	TTB
us-29	TTB, "Due Dates for Tax Returns" (2026)		TTB
us-30	Signing authority	TTB, "Pay.gov"	TTB
us-32	Executive Order 14247	TTB, "Electronic Payment Mandate"	TTB

Part One · Chapter 3 · Opening a new state

Statutes

Key	What it is	Form / cite	Agency
us-09	Intoxicating liquors nonmailable	18 U.S.C. § 1716(f)

Regulations

Key	What it is	Form / cite
us-35	Certificate of label approval	27 CFR 4.50
us-19	Excise return periods, due dates, eligibility, no-tax periods, September rule	27 CFR 24.271
us-26	Conversion table	27 CFR 24.300(a)

Part One · Chapter 4 · Bought here, shipped home

Forms

Key	What it is	Form / cite	Agency
ks-24	Wine bought face to face at an out-of-state winery and transported or shipped home	Kansas Department of Revenue, Individual's Gallonage Tax Return, form ABC-207 (Rev. 01/23)	Kansas Department of Revenue

Statutes

Key	What it is	Form / cite
ri-01	Shipping ban	R.I. Gen. Laws § 3-4-8
nc-28	Wine bought while visiting a winery may be shipped by common carrier in amounts that can be personally transported	N.C. Gen. Stat. § 18B-109(d)
us-55	Direct shipment of wine bought in person at a winery	27 U.S.C. § 124
us-56	"What does Federal On-Site mean?"	Wine Institute, State Shipping Laws FAQs
us-43	Exempts property the contract requires to be shipped, and that is shipped, out of state by the retailer, including by delivery to a carrier or forwarding agent whether or not hired by the purchaser	Cal. Rev. & Tax. Code § 6396
us-04	Webb-Kenyon Act	27 U.S.C. § 122
us-53	Alcoholic beverages nonmailable	18 U.S.C. § 1716(f)
ne-23	Personal import limits	Neb. Rev. Stat. § 53-194.03
ut-06	Liquor brought into Utah for personal use	Utah Code § 32B-4-414
us-59	An individual may transport up to five gallons of wine into the state for personal or household use	Tenn. Code Ann. § 57-3-401(b)(2)
us-51	Retailer engaged in business in every district above $500,000 of combined sales in or for delivery in California	Cal. Rev. & Tax. Code § 7262, as amended by AB 147 (2019)

Regulations

Key	What it is	Form / cite	Agency
us-44	Shipments outside the state	Cal. Code Regs. tit. 18, § 1620(a)(3)(B)

Agency guidance and other sources

Key	What it is	Form / cite	Agency
ga-24	Winery with a federal basic permit may ship to a consumer who bought while physically present on the premises	O.C.G.A. § 3-6-32
ks-23	Sale and shipment by a licensed wine manufacturer to a consumer who bought while physically present on its premises	K.S.A. 41-104(a)(7)
us-57	Federal on-site provision no longer applies to Delaware consumers from August 15, 2026	Wine Institute, Delaware direct shipping page
us-45	Sale exempt where the contract provides for out-of-state shipment, the goods are so shipped, and the retailer delivers them to the carrier	CDTFA Annotation 325.0480
us-46	The seller must obtain and retain documentary evidence of delivery to a carrier	CDTFA Annotation 325.0696
us-47	Display material delivered to the purchaser in California is taxable even though later shipped out of state	CDTFA Annotation 325.0380
us-48	Property delivered to a carrier or forwarding agent, even one hired by the purchaser, keeps its interstate status	CDTFA Annotation 325.1531
us-49	Delivery to a carrier supplied by the purchaser, as the contract required, was an exempt interstate sale	CDTFA Annotation 325.0257
us-58	Individuals cannot ship alcohol	FedEx, Shipping alcohol
mn-02	Minnesota House Research, Importation of Liquor for Personal Use (Nov. 2024)
us-50	As of October 1, 2026	Tennessee ABC, Fulfillment House Licenses
us-60	The licensee must control fulfillment and shipment	California ABC, Industry Advisory: Third Party Providers (Nov. 1, 2011)
ca-04	CDTFA, Local and District Tax Guide for Retailers		CDTFA
us-52	CDTFA, Use Tax Collection Requirements Based on Sales into California