Idaho
Open, with extra limitsDue dates trackedLast checked September 29, 2026
Open to California wineries with a Wine Direct Shipper Permit, for wine they produce or bottle that fits Idaho's definition of wine, up to 24 cases per resident a year.
Idaho 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
- Wine Direct Shipper Permit from the Idaho State Police, applied for through the Tax Commission with a wine tax permit and a seller's permit. $50 to start, $25 a year to renew.
- Volume limit
- 24 nine-liter cases per Idaho resident per year.
- Bond
- $1,000 wine tax bond, or a waiver the Tax Commission may grant.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Wine tax return, monthly by the 15th (direct shippers use Section II) | Form 1756 | State Tax Commission | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Sales and use tax return, monthly or quarterly by the 20th | Form 850 | State Tax Commission | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Direct Shipper Report, annual by January 31 for the prior year | Direct Shipper Report | Idaho State Police, Alcohol Beverage Control | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
When it's due
| Wine tax, Form 1756 (monthly) | Every month, by the 15th |
| Sales tax, Form 850 (monthly filers) | Every month, by the 20th |
| Sales tax, Form 850 (quarterly filers) | Jan, Apr, Jul, Oct, by the 20th |
| Direct Shipper Report to ABC | Jan 31 |
A typical year before any annual-filing approval; add the $25 permit renewal on the date ABC gives you, since none is published.
Tax rates
6% state sales tax from the first sale, plus wine excise of 45 cents a gallon. Ask any resort city you ship to whether its local tax applies.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- None, but only wine you produce or bottle may be shipped.
- Carrier
- Any carrier; the driver must get an adult signature and may not leave the box unattended.
Changes since September 29, 2026
None recorded. The Idaho chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Idaho's direct-shipping rules after that date is posted here.
Ship to Idaho?
Of the returns and reports above, Pinrates keeps 3 on your filing calendar, on the Prepare plan at $299 a month.
Sources
Every source the Idaho 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 |
|---|---|---|---|
| id-18 | Zero returns | Idaho State Tax Commission, Form 1756 instructions (EIN00107) | Idaho State Tax Commission |
| id-19 | Report fields | Idaho State Police, ABC, Direct Shipper Report form | Idaho State Police |
| id-20 | Idaho State Police, ABC Reporting, Direct Shipper Report upload | Idaho State Police | |
| id-22 | $1,000 wine bond | Idaho State Tax Commission, Form BWA and instructions (EFO00111, rev. 12-12-2024) | Idaho State Tax Commission |
| id-23 | Direct shipping requirements | Idaho State Police | |
| id-24 | Wine tax bond, $1,000 for a new taxpayer | Wine Tax Bond (EFO00108) | Idaho State Tax Commission |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| id-03 | 6% rate | Idaho State Tax Commission, sales and use tax online guide | Idaho State Tax Commission |
| id-16 | $100,000 remote-seller threshold | Idaho State Tax Commission, online sellers guide | Idaho State Tax Commission |
| id-25 | File and pay Form 1756 and Form 850 | Taxpayer Access Point (TAP) | Idaho State Tax Commission |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| id-01 | Wine direct shipper permit | Idaho Code § 23-1309A | |
| id-04 | Wine tax of 45 cents a gallon, including direct shipper sales | Idaho Code § 23-1319 | |
| id-12 | Definitions of table wine and dessert wine | Idaho Code § 23-1303 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| id-21 | Security for the wine tax | Idaho Code § 23-1320 |
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| id-08 | Rules 011, 014, 015, 016 and 019 | IDAPA 35.01.09, Idaho Beer and Wine Tax Rules |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| id-02 | Three permits | Idaho State Tax Commission, "Idaho Wine Direct Shipping" | Idaho State Tax Commission |
| id-05 | Resort-city local option taxes | Idaho State Tax Commission, "City Sales Tax" | Idaho State Tax Commission |
| id-06 | Form 1756 monthly, due the 15th, through TAP | Idaho State Tax Commission, wine tax "Filing" | Idaho State Tax Commission |
| id-07 | Frequency | Idaho State Tax Commission, "Sales and Use Tax Filing" | Idaho State Tax Commission |
| id-09 | Form EFO00259 | Idaho State Tax Commission, Wine Direct Shipper Bond Waiver Request | Idaho State Tax Commission |
| id-10 | Idaho State Police, ABC Bulletin 25.01, "Direct to Consumer Shipments" (May 27, 2025) | Idaho State Police | |
| id-11 | Form BWA | Idaho State Tax Commission, "Applying" for beer and wine permits | Idaho State Tax Commission |
| id-13 | $50 new permit and $25 annual renewal, with no renewal date given | Idaho State Police, Alcohol Beverage Control, "FAQ" | Idaho State Police |
| id-14 | Proposed direct shipper fee increases | Idaho Legislature, 2026 Senate Bill 1268 | |
| id-15 | Proposed direct shipper fee increases | Idaho Legislature, 2026 Senate Bill 1230 | |
| id-17 | 45 cents a gallon since 1971 | Idaho State Tax Commission, wine "Tax Rate" | Idaho State Tax Commission |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Idaho chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.