Illinois
Open with a permitComing nextLast checked September 29, 2026
Open to California wineries that hold an Illinois Winery Shipper's License, register for Illinois tax, and stay within 12 cases per resident a year.
Illinois 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
- Winery Shipper's License from the Liquor Control Commission: $350 to start for wineries under 250,000 gallons, $200 to renew online. Good for up to one year.
- Volume limit
- 12 cases per resident per year from each licensed winery.
- Bond
- The application lists a Department of Revenue bond (REG 4-A or REG 4-D) as required. Post it unless the Department confirms in writing that you are exempt.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Liquor direct wine shipper return, monthly by the 15th | RL-26-W | Department of Revenue | Prepared by Pinrates. You submit it in MyTax Illinois. |
| Sales and use tax return, by the 20th after each assigned period | ST-1 (with ST-2) | Department of Revenue | Prepared by Pinrates. You submit it in MyTax Illinois. Electronic filing is coming next. |
| Cases shipped per resident, twice a year (no form or due date published) | 235 ILCS 5/5-1(r) (no agency form) | Not covered by Pinrates. You file it directly. | |
| Chicago liquor tax payment, by the 15th monthly for retailers (confirm yours) | Chicago Dept. of Finance | Not covered by Pinrates. You file it directly. | |
| Chicago liquor tax annual return, July to June year (2026 due August 17) | Form 7573 | Chicago Dept. of Finance | Not covered by Pinrates. You file it directly. |
When it's due
| Liquor tax, RL-26-W | Every month, by the 15th |
| Sales tax, ST-1 (monthly filers) | Every month, by the 20th |
| Sales tax, ST-1 (quarterly filers) | Jan 20, Apr 20, Jul 20, Oct 20 |
| Sales tax, ST-1 (annual filers) | Jan 20 |
| Provider shipment statement | Feb 1 |
| Chicago liquor tax (retailer schedule; confirm) | Every month, by the 15th |
| Chicago annual return, 7573 (retailer schedule; confirm) | Aug 17 in 2026 |
A typical year. The Chicago rows follow the city's published schedule for package-goods retailers; confirm yours with the city. Your license renews on its own anniversary, and the semiannual case report has no published date, so neither is shown.
Tax rates
6.25% state use tax (plus local tax once your Illinois sales reach $100,000 a year) and a $1.39-a-gallon liquor tax; Chicago adds 1.5%.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- Every wine registered with the Commission before it ships; no state fee and no expiration, according to industry guidance.
- Carrier
- No Illinois carrier license for federally regulated carriers, but the carrier must get a 21-or-older signature and you must get a delivery confirmation.
Changes since September 29, 2026
None recorded. The Illinois chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Illinois's direct-shipping rules after that date is posted here.
Ship to Illinois?
Of the returns and reports above, Pinrates prepares 2 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Illinois 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 |
|---|---|---|---|
| il-06 | Due date, rates, e-file discount, MyTax Illinois, records | Illinois Department of Revenue, Form RL-26-W Instructions (R-06/26), Liquor Direct Wine Shipper Return, for reporting periods July 2026 and after | Illinois Department of Revenue |
| il-08 | Due date, filing frequency, discount, ST-2 | Illinois Department of Revenue, Form ST-1 Instructions | Illinois Department of Revenue |
| il-09 | Attachments, bond, product registration, sales tax account ID | Illinois Liquor Control Commission, Application for Winery Shipper's License, IL 095-0634 | Illinois Liquor Control Commission |
| il-25 | Apply for a new license in the ILCC Portal | Illinois Liquor Control Commission | |
| il-26 | Renew online before your license anniversary | Illinois Liquor Control Commission | |
| il-27 | Register with the Department of Revenue first | REG-1 | Illinois Department of Revenue |
| il-28 | Qualify an out-of-state LLC or corporation to do business in Illinois | LLC 45.5 or BCA 13.15 | Secretary of State, Business Services |
| il-29 | Financial responsibility bond | REG-4-A | Illinois Department of Revenue |
| il-30 | Irrevocable letter of credit, the alternative to a surety bond | REG-4-D | Illinois Department of Revenue |
| il-31 | Liquor direct wine shipper return, monthly by the 15th | RL-26-W | Illinois Department of Revenue |
| il-32 | Sales and use tax return, by the 20th after each assigned period | ST-1 (with ST-2) | Illinois Department of Revenue |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| il-15 | Licensing and compliance filings in the ILCC Portal | Illinois Liquor Control Commission, ILCC Portal FAQs | Illinois Liquor Control Commission |
| il-23 | September 2026 | Illinois Liquor Control Commission, "How can I enter a brand registration?" ILCC Portal tutorial | Illinois Liquor Control Commission |
| il-33 | File and pay RL-26-W and ST-1 | MyTax Illinois | Illinois Department of Revenue |
| il-34 | License applications, renewals, brand registrations and compliance filings | ILCC Portal | Illinois Liquor Control Commission |
| il-35 | Chicago tax account | Chicago Business Direct | Chicago Dept. of Finance |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| il-01 | License fees, initial and online renewal | 235 ILCS 5/5-3 | |
| il-02 | License good for not more than one year | 235 ILCS 5/6-1 | |
| il-03 | 12-case limit | 235 ILCS 5/6-29 | |
| il-11 | Manufacturer returns and bonds | 235 ILCS 5/8-2 | |
| il-12 | Unlicensed shipment offense | 235 ILCS 5/10-1(a) | |
| il-13 | Winery shipper's license | 235 ILCS 5/5-1(r) | |
| il-14 | Corporations and LLCs must be qualified to do business in Illinois | 235 ILCS 5/6-2(a)(10a) | |
| il-16 | Definition of wine | 235 ILCS 5/1-3.03 | |
| il-17 | Gallonage tax | 235 ILCS 5/8-1 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| il-18 | Local option on retail sales | 235 ILCS 5/9-2 | |
| il-24 | Amends 235 ILCS 5/8-2 | Illinois Public Act 104-0451 |
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| il-19 | Transportation and delivery charges | 86 Ill. Adm. Code 130.415 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| il-04 | Taxation of wine sales by winery shipper's license holders | Illinois Department of Revenue, Informational Bulletin FY 2021-06 | Illinois Department of Revenue |
| il-05 | Destination-based ROT | Illinois Department of Revenue, Informational Bulletin FY 2026-12 | Illinois Department of Revenue |
| il-07 | Feb. 11, 2026 | City of Chicago Department of Finance, "Liquor Tax Changes Effective March 1, 2026" | City of Chicago Department of Finance |
| il-10 | Industry guidance | Wine Institute, "Illinois" direct-to-consumer summary | |
| il-20 | June 2026 | Illinois Department of Revenue, Informational Bulletin FY 2026-31, "Liquor Gallonage Tax Reporting Changes" | Illinois Department of Revenue |
| il-21 | Municipal Code ch. 3-44 | City of Chicago Department of Finance, "Liquor Tax (7573)" | City of Chicago Department of Finance |
| il-22 | Industry guidance, March 12, 2026 | Wine Institute, "Wineries Must Pay New Chicago Liquor Tax on DTC Sales" |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Illinois chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.