Indiana
Open with a permitFiled electronicallyLast checked September 29, 2026
Open to California wineries that hold a Direct Wine Seller's Permit and ship only by a carrier holding an Indiana carrier's permit; a winery that also sells through an Indiana wholesaler needs a farm winery permit too.
Indiana 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
- Direct Wine Seller's Permit from the Alcohol and Tobacco Commission, $100 to $500 a year by volume. Expires every June 30. The renewal must reach the Commission at least 90 days before, by about April 1.
- Volume limit
- 216 liters (24 nine-liter cases) per consumer per calendar year, from all sellers combined; 45,000 liters a year per winery.
- Bond
- None for this permit.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Direct wine seller's excise tax return, monthly by the 20th, even with no sales (filed in INTIME; the form shows the layout) | ALC-DWS (State Form 55556) | Department of Revenue | Prepared by Pinrates. You submit it in INTIME. |
| Transaction schedule filed with each ALC-DWS return | Schedule ALC-DWS-S (State Form 55557) | Department of Revenue | Prepared by Pinrates, with the ALC-DWS. You submit it in INTIME. |
| Sales and use tax return, monthly by the 20th or 30th, filed online | ST-103 | Department of Revenue | Filed electronically by Pinrates. |
| Business entity report, every two years by the end of your registration month ($32 online) | Business Entity Report | Secretary of State (INBiz) | Not covered by Pinrates. You file it directly. |
When it's due
| Excise, ALC-DWS | Every month, by the 20th |
| Sales tax (over $1,000 a month) | Every month, by the 20th |
| Sales tax ($1,000 a month or less) | Every month, by the 30th |
| Permit renewal (permit expires Jun 30) | Apr 1 |
A typical year: the permit renewal is due about April 1, 90 days before the June 30 expiration, and the Secretary of State report, due every other year in the month you registered, is not shown.
Tax rates
7% sales tax, plus the wine excise of 47 cents a gallon.
Other rules
- Label registration
- None for direct shipping.
- Carrier
- Only a carrier holding an Indiana carrier's alcoholic beverage permit, which must check that the recipient is 21 or older.
Changes since September 29, 2026
None recorded. The Indiana chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Indiana's direct-shipping rules after that date is posted here.
Ship to Indiana?
Of the returns and reports above, Pinrates files 1 electronically and prepares 1 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Indiana 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 |
|---|---|---|---|
| in-02 | Must be received at least 90 days before the permit expires | Indiana Alcohol and Tobacco Commission, Application for Renewal of Alcoholic Beverage Permit, Manufacturer or Wholesaler, State Form 56886 (R4/7-25) | Indiana Alcohol and Tobacco Commission |
| in-04 | Indiana Department of Revenue, Form ALC-DWS, Direct Wine Seller's Excise Tax Return, State Form 55556 (R2/8-24), with instructions | Indiana Alcohol and Tobacco Commission | |
| in-06 | Section D, direct wine seller | Indiana Alcohol and Tobacco Commission, Application for New or Transfer Permit, Manufacturer or Wholesaler, State Form 56885 (R3/7-25) | Indiana Alcohol and Tobacco Commission |
| in-07 | R/7-15 | Indiana Alcohol and Tobacco Commission, Supplement for Direct Wine Seller's Permit Application, State Form 54364 | Indiana Alcohol and Tobacco Commission |
| in-24 | 2026 fee amounts | Indiana Alcohol and Tobacco Commission, Complete ATC Fee Schedule | Indiana Alcohol and Tobacco Commission |
| in-09 | Filing less than 90 days before expiration | Indiana Alcohol and Tobacco Commission, Facility Alcohol Permit Renewal Application Checklist, updated April 28, 2023 | Indiana Alcohol and Tobacco Commission |
| in-10 | Sales and use tax return | Indiana Department of Revenue, Instructions for Completing Form ST-103 | Indiana Alcohol and Tobacco Commission |
| in-15 | Qualify with the Secretary of State to do business in Indiana | Foreign Registration Statement (State Form 56369) | Indiana Alcohol and Tobacco Commission |
| in-16 | Registered Retail Merchant Certificate | RRMC | Indiana Alcohol and Tobacco Commission |
| in-17 | Direct wine seller's excise tax return, monthly by the 20th, even with no sales | ALC-DWS (State Form 55556) | Indiana Alcohol and Tobacco Commission |
| in-18 | Transaction schedule filed with each ALC-DWS return | Schedule ALC-DWS-S (State Form 55557) | Indiana Alcohol and Tobacco Commission |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| in-08 | Online applications and renewals through MyLicense One | Indiana Alcohol and Tobacco Commission, "ATC Online Services" | Indiana Alcohol and Tobacco Commission |
| in-19 | Online permit applications and renewals | MyLicense One | Indiana Alcohol and Tobacco Commission |
| in-20 | File and pay ST-103 online | INTIME | Indiana Alcohol and Tobacco Commission |
| in-21 | INTIME user guide for alcohol tax returns and schedules | Indiana Alcohol and Tobacco Commission | |
| in-22 | Business and tax registration, Secretary of State filings | INBiz | Indiana Secretary of State |
| in-23 | Look up a permit holder | License Search | Indiana Alcohol and Tobacco Commission |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| in-01 | Permit term July 1 to June 30 | Ind. Code § 7.1-3-26-8 | |
| in-03 | State gross retail tax of 7% | Ind. Code § 6-2.5-2-2 | |
| in-11 | Biennial report of a registered foreign entity, every two calendar years on the Secretary of State's schedule | Ind. Code § 23-0.5-2-13 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| in-05 | Monthly sales tax returns due the 20th or 30th | Indiana Department of Revenue, General Tax Information Bulletin #102, March 2023 | Indiana Alcohol and Tobacco Commission |
| in-12 | First report two years after registration, then every other year by the end of the anniversary month | Indiana Secretary of State, INBiz, "Business Entity Reports" | Indiana Secretary of State |
| in-13 | Indiana Department of Revenue, Sales Tax Information Bulletin #92 (delivery charges), June 2025 | Indiana Alcohol and Tobacco Commission | |
| in-14 | All alcohol excise returns, including ALC-DWS, filed and paid electronically in INTIME | Indiana Department of Revenue, "Alcohol Tax E-file" | Indiana Alcohol and Tobacco Commission |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Indiana chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.